DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

disallowed and added to the total income of the assessee. The ld. A/R placing reliance on the various judicial pronouncement submitted that no addition can be made either under section 41(1) or under section 68

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

disallowed the claim of the appellant and added the said amount of Rs.7,45,080/- as income of the appellant u/s 68 and consequently commission expenses at\nRs. 22,352/- u/s 69C for providing the bogus capital gains of the Act and the same is\nhereby confirmed. Thus, ground of appeal Nos. 1 to 5 are dismissed

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

disallowance of deduction of Rs.1,68,71,111/- claimed by him under Section 80IC of the Act. The written submissions

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

DCIT, CIRCLE, BHILWARA vs. M/S. SAILEELA SYNTHETICS PVT. LD. , BHILWARA

The appeal stands dismissed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.279/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2015-16) Dcit- Bhilwara Circle M/S. Saileela Synthetics Pvt. Ltd. बनाम/ Shastri Nagar, Bhilwara 147, New Cloth Market Rajasthan. Pur Road, Bhilwara Vs. Rajasthan-311 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcs-1103-N (अपीलाथ"/Appellant) (""यथ" / Respondent) :

Section 68 by proving the identity as well as creditworthiness of the investor entities along with genuineness of the stated transactions. 3.3 The assessee submitted that all the share applicants were regular Income Tax Return filers and have sufficient source of income to make the investment in the assessee entity. The following documentary evidences were furnished in support

ITO, WARD-1, PALI vs. SHRI MANISH PJAIN, PALI

In the result, the appeal of the Department is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Ito Vs Shri Manish P Jain Ward-1, 201, Landmark Society Pali J.P. Road, Andheri West, Mumbai-400058 (Appellant) (Respondent) Pan No. Ajcpj 5271 F

section 68 of the Act have been established therefore, the addition made on this account cannot be sustained. Accordingly, the addition of Rs. 4,59,89,090/- made by the AO on account of unexplained cash credit is deleted hereby. Further the interest of Rs. 56,10,355/- paid/credit to creditors is also hereby allowed. The appellant succeeds on this

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

disallowances made by Ld. AO has been confirmed. The same was received by me on 23-03-2017. (6) That as per provisions of section 253(3) of the Act I was required to file the appeal before ITAT within 60 days of receipt of order of CIT-(Appeals) i.e by 22-05-2017. 4 ITA 07 to 11/Jodh/2021 Neeraj

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

disallowances made by Ld. AO has been confirmed. The same was received by me on 23-03-2017. (6) That as per provisions of section 253(3) of the Act I was required to file the appeal before ITAT within 60 days of receipt of order of CIT-(Appeals) i.e by 22-05-2017. 4 ITA 07 to 11/Jodh/2021 Neeraj

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

disallowances made by Ld. AO has been confirmed. The same was received by me on 23-03-2017. (6) That as per provisions of section 253(3) of the Act I was required to file the appeal before ITAT within 60 days of receipt of order of CIT-(Appeals) i.e by 22-05-2017. 4 ITA 07 to 11/Jodh/2021 Neeraj

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

disallowances made by Ld. AO has been confirmed. The same was received by me on 23-03-2017. (6) That as per provisions of section 253(3) of the Act I was required to file the appeal before ITAT within 60 days of receipt of order of CIT-(Appeals) i.e by 22-05-2017. 4 ITA 07 to 11/Jodh/2021 Neeraj

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

disallowances made by Ld. AO has been confirmed. The same was received by me on 23-03-2017. (6) That as per provisions of section 253(3) of the Act I was required to file the appeal before ITAT within 60 days of receipt of order of CIT-(Appeals) i.e by 22-05-2017. 4 ITA 07 to 11/Jodh/2021 Neeraj

SHRI SUMIT GAHLOT,BHILWARA vs. INCOME TAX OFFICER, WARD-1, BHILWARA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad176/Jodh/2019 (Assessment Year- 2015-16) Vs Shri Sumit Gahlot, The Ito House No.22, Ganesh Ward-1, Colony, Gulpura, Bhilwara Bhilwara (Appellant) (Respondent) Pan No. Bqapg9853L

disallowance of deduction u/s 80C of Rs.15,217/-. The appellant craves leave to add, amend, alter and/or withdraw any of the grounds of appeal at the time of hearing.” 2.1 At the outset of hearing the Bench noted that there is delay 169 days in filing the appeal by the assessee for which the assessee filed an application for condonation