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3 results for “section 68”+ Section 120(4)(b)clear

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Key Topics

Section 153A8Section 143(3)3Addition to Income3Section 142(1)2Section 132(1)2Section 139(1)2Section 1322Section 132(4)2Section 69A2

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

Section 142(1)Section 143(2)Section 143(3)

120/-. • The respondent highly objects this addition as while making this addition, and the ld. CIT(A) after appreciating the various facts and legal objection raised by the assessee had rightly deleted the addition made. • The finding of the ld. CIT(A) in such circumstances deserved to be upheld and the appeal filed by the revenue deserves to quashed. Ground

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

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

ITA 429/JODH/2025[2016-17]Status: Disposed
ITAT Jodhpur
29 May 2025
AY 2016-17
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

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

ITA 428/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

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