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

In the result, both appeals of the assessee are allowed

13,00,000/- u/s 68 of the Act without going into factual matrix of the case. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred in confirming the disallowance of Rs. 3,16,663/- out of interest expenses claimed from the rental income. 4. That the petitioner may kindly

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

68 TTJ (JP-TRIB) 731. 5. Provisions of Sec 40A (3) do not apply in respect of an expenditure which is not to be claimed as deduction u/s 30 to 37/of 1.T. Act, 1961. In the instant case payment is for purchase of goods in stock in trade which is again carry forward as closing stock to next year

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

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

13 under consideration, and reasons to believe are recorded (PB 1) as communicated to the appellant by the AO vide his letter 18 | P a g e No. 128 dt. 08.05.2019. For a ready reference the same are being reproduced hereunder. "The assessee has not filed its return of income for the period in which it had deposited substantial cash

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

In the result, appeals of the Revenue are dismissed

68 or u/s. 41(1) of the Act and hence, the addition made at Rs. 25,91,01.791/- is directed to be deleted. Considering my findings contained in para Nos. 7 & 11 (Supra), the total addition of Rs. 34,76,10,409/ is directed to be deleted, ground Nos. 2 to 6 raised by the appellant regarding this issue

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

68 of Rs. 1,11,60,612/- and further addition u/s 69C of Rs. 3,34,818/- to the return of income of the assessee. 5. The assessee being aggrieved with the assessment order preferred an appeal before the Ld CIT(A) who has confirmed the finding of the AO by observing as under: “From the contents of the assessment

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:-

3,00,000/- can be made again an entry of Rs. 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

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

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

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

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

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

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

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

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

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

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

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

In the result both these appeals are partly allowed

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

13% and 14.22% as against assessee's G.P rate of 12.24% and that Mr. Amir Khan is dealing in retail sale of fruits in which he sells directly to the consumers whereas the assessee is a wholesaler of Fruits. For comparing, it is required to address the history, trading result and comparable in terms of kinds of fruits dealt with

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

13% and 14.22% as against assessee's G.P rate of 12.24% and that Mr. Amir Khan is dealing in retail sale of fruits in which he sells directly to the consumers whereas the assessee is a wholesaler of Fruits. For comparing, it is required to address the history, trading result and comparable in terms of kinds of fruits dealt with

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)

3 assessee, were duly incorporated entities having valid PAN, were registered with the ROC, and regularly filed income tax returns. The assessee claimed to have furnished full documentary evidence in support of the share application money, including share application forms, board resolutions, confirmation letters, copies of audited financials and bank statements of the investor companies. The amounts were received through

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)

3 assessee, were duly incorporated entities having valid PAN, were registered with the ROC, and regularly filed income tax returns. The assessee claimed to have furnished full documentary evidence in support of the share application money, including share application forms, board resolutions, confirmation letters, copies of audited financials and bank statements of the investor companies. The amounts were received through

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 of Rs. 5,00,000/- and Rs. 3

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

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

13,000/- made\nby the AO in AY 2019-20, but was of the view that silver found and seized from\nthe lockers had been acquired during two financial years and should have been\ntaxed in those years, and he, accordingly issued notices for enhancement for AY\n2014-15 and AY 2016-17.Simultaneously, he enhanced the income for both these\nAYs