ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

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

assessment proceedings before issue of query letter.The other relevant documents are already found place in the same hard disc and if the position is being appreciated alongwith such relevant statements the whole confusion arises in the mind of the ld. AO would be cleared all the issues in favour of the assessee without any doubt. However the ld.AO despite

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

68,000/-. 4. Aggrieved, from the said order of assessment the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal of the assessee by giving following findings on the issue:- “Paragraph 15 …………..But Section 143(2) itself becomes necessary only where it becomes necessary

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

assessment order\nthrough which assessee explained the things and confusion in the mind of the AO.\nBut AO did not find satisfy with the reply of the assessee. He was of the view that\nthe Unbilled sales is unaccounted sales of the assessee which is supported by\nseized material as against the contention that it has recognized the revenue

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

68,920/- 2018-19 Rs. 1,29,46,152/- Rs. 4,61,80,190/- 2019-20 Rs. 12,04,359/- Rs. 42,96,065/- Total Investment (In Rs.) Rs. 2,51,44,716/- Rs. 8,96,93,660/- 3.1 For the year under consideration the ld. DVO estimated the value at Rs. 4,61,80,190/- and in the books

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

68, 69, 69A to 69D of the Act. However, additions cannot be sustained merely on the basis of rough noting made on loose sheets of papers unless some independent and corroborative materials to prove irrefutably that the said noting reveal either unaccounted income or unaccounted investment or unaccounted expenditure of the assessee. Further the seized documents in the case

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar PAN No. AVOPM6894P Assessee by Shri Virendra Jain, Advocate (Physical) Revenue by Shri P.M. Mirdha, Addl. CIT- DR (Virtual) Date of Hearing 16.02.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal filed by the assessee is directed against the order of the National Faceless