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

11. In a result, this appeal is allowed ” In the following cases as well, the Mumbai Bench of ITAT relying on the above decisions held that adjustment on account of employees contribution to PF cannot be made under section 143(1)(a)(iv) of the Act:- DCIT Vs Maharashtra State Security Corporation reported

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

11. In a result, this appeal is allowed ” In the following cases as well, the Mumbai Bench of ITAT relying on the above decisions held that adjustment on account of employees contribution to PF cannot be made under section 143(1)(a)(iv) of the Act:- DCIT Vs Maharashtra State Security Corporation reported

SITA DEVI CHOUDHARY,AHORE JALORE vs. INCOME TAX OFFICER, JALORE

In the result, stands allowed

Bench: The Cit(A) Challenging The Additions Made By The Ao. The Ld.Cit(A) Upheld Both The Additions Made By Observing-

68. (5) That the assessee had made available all the relevant documents as required by the assessing authority while replying to the adjudication proceedings under section 143(3) of the Income Tax Act 1961 and the same had been duly acknowledged by the assessing authority while passing order u/s 143(3) s under – (6) That it is further

M/S. PRATIK METALS PVT. LTD.,JODHPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Prateek Metals Pvt. Ltd. Vs Pr. Commissioner Of Income E-74, Marudhar Ind. Area, Tax-1, Basni-Ii, Jodhpur. Jodhpur.

2)(viib) and Section 68 were made applicable from A.Y. 2013-14 in relation to share capital and premium and therefore, no addition was made. This decision of the AO was examining the complete details and this was precisely the reason for which the action U/s 148 was taken. Such a view according to the appellant cannot be said

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

In the result, appeals of the Revenue are dismissed

11 of his order as under :- “ 7. It is seen that the AO has not specified any section under which this addition was made, however, considering the nature of this addition, it could be either u/s. 41(1) of the Act or u/s. 68 of the Act. From the facts and details as furnished by the appellant

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

2 relating to addition of Rs. 13,00,000/- u/s 68 of the Act. CIT(A) Order : Para 7 Page 5 to 9 (Finding Para 7.1 Page 9) AO Order : Para 4 Page 3 to 5 a] The observation made by the ld AO while passing the assessment order reads as under: - (Page 4 & 5 of assessment order) "During

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

2 relating to addition of Rs. 13,00,000/- u/s 68 of the Act. CIT(A) Order : Para 7 Page 5 to 9 (Finding Para 7.1 Page 9) AO Order : Para 4 Page 3 to 5 a] The observation made by the ld AO while passing the assessment order reads as under: - (Page 4 & 5 of assessment order) "During

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

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

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

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

2. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 78,60,000/-treating the amount received towards subscription of share capital as unexplained cash credit. The addition so sustained may kindly be deleted. 3. That on the facts and in the circumstances

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

2. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 78,60,000/-treating the amount received towards subscription of share capital as unexplained cash credit. The addition so sustained may kindly be deleted. 3. That on the facts and in the circumstances

BADAMI DEVI ,BARMER vs. ITO, WARD-1, BARMER

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blebadami Devi Income Tax Officer, M/S Sbl & Co Llp Ward No. -1 Barmer. (Chartered Accountant) E-75, Kalpatru Shopping Center, Opp. Bioscope Cinemas, Shastri Nagar, Jodhpur, Rajasthan–342003. Pan No. Aaopd1969R Assessee By Shri Gautam Chand Baid, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr Virtual Date Of Hearing 28.01.2026. 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 Commissioner Of Income Tax (Appeals), Addl/Jcit (A) Panaji, [Hereinafter Referred To As The Jcit (A)] Dated 28.06.2024 With Respect To Assessment Year 2017-18. 2 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

2,00,000/- cash creditor, found recorded in the books of account. Such an observations itself proves the non-application of mind by the Assessing Officer in examination and verification of the cash creditors and in turn making addition by invoking Section 68 of the Act of 1961 in arbitrary manner. 11

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

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the\nRevenue that the Petitioner has paid any cash to the so-called accommodation entry\nprovider to obtain the accommodation entry to plough back own funds, hence, there is\nno ground/material to form reasonable belief

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

11. 17 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT 5,777 Plot at Ganganagar 1 (1800 Sq. Ft) 12. 5,777 Piot at Ganganagar 2 (1800 Sq. Ft) 13. 1,74,46,411 Plot at Panchsati Circle(Plot No. 53) 14. 3,34,425 Tubewell at Khara bypass land 15. Total 2,47,25,282  According to the ld. PCIT, while

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi

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

In the result, appeals of the assessee are partly allowed

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the\nRevenue that the Petitioner has paid any cash to the so-called accommodation entry\nprovider to obtain the accommodation entry to plough back own funds, hence, there is\nno ground/material to form reasonable belief

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

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the\nRevenue that the Petitioner has paid any cash to the so-called accommodation entry\nprovider to obtain the accommodation entry to plough back own funds, hence, there is\nno ground/material to form reasonable belief

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 56(2) is not justified. Accordingly, we set aside the appeal order. Accordingly, the ground no. 2 of the assessee is allowed. 9. Ground No. 1 and 3 are general in nature. 10. In this appeal, the assessee has raised the following grounds which are as under: “1. The order passed by the ld CIT(A) confirming

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 56(2) is not justified. Accordingly, we set aside the appeal order. Accordingly, the ground no. 2 of the assessee is allowed. 9. Ground No. 1 and 3 are general in nature. 10. In this appeal, the assessee has raised the following grounds which are as under: “1. The order passed by the ld CIT(A) confirming