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3 results for “reassessment”+ Section 92clear

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Key Topics

Section 153A6Section 10(38)4Section 2503Section 143(3)3Addition to Income3Section 1532Section 1322

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15
Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

92,782/- u/s 10(38) of the Act as bogus and entire addition is based on hypothetical presumption. Thus, the addition so made deserves to be deleted. 5. The appellant craves leave to add or to amend the foregoing ground of appeal, if it becomes necessary to do so in the interest of justice. 3. The brief facts

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

92,90,047 which reduced the addition to Rs. 57,54,66,185. 11. The amounts of gross assets/investments and current account negative balance and net value of assets is clearly verifiable from the BWR Trust Financial statements and the CIT(A) has taken up the figures duly according to the books of accounts maintained by the Trust, thus there

MANOJ KUMAR KHUBANI,BARMER vs. DC CEN CIR 2 JDH, JODHPUR

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 143(3)Section 250

section 133A of the Act, loose papers were impounded wherein unaccounted transactions are recorded and assessee has offered undisclosed income of Rs. 1,25,00,000/- on the basis of discrepancies found in the impounded documents. After this observation, the AO has reproduced the statements of the assessee recorded during survey on 8.2.2018. He has also reproduced the letter given