RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result both these appeals are partly allowed

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

120/- 12.24 8, 12,635/- 1.00 Average of 2013-14 to 2018-19 13.32 1.43% 9.1. The trading results tabulated as above are based on final audited accounts filed by the assessee with the return of income which have been accepted by the revenue over the years. In the year under consideration, the assesee has shown the Gross Profit

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:-

68 of Rs. 96,13,761/- on account of increase in unsecured loans in comparison to previous year. The Assessee could not submit his submission. All the unsecured loans taken during the year is genuine and fair so the addition may kindly be quashed. 3. The Ld. CIT (A) has erred in sustaining the addition

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page\n15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page\n15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

68 years, son of Somabhai Lakhubhai Patel\nidentified by PAN, ACJPP495A presently residing at Address Plot No. 338, Sector No.\n8B, CH Road, Gandhinagar, Gujarat-382007 do solemnly affirm and state on oath as\nunder:\n1\nNDIA\nSLIYA\n) TE 2/20\n1)\nThat I was appointed as the official liquidator of Adarsh Credit Co-Operative Society\nLimited vide order dated