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

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

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

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

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)

68 stood discharged. 7. The assessee also contested the addition under section 69C, stating that no evidence was brought on record by the AO to establish that any commission was actually paid. The alleged figure of Rs. 1,17,900/- was presumptive and based on the generic modus operandi recorded by the Investigation Wing. 8. On the other hand

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)

68 stood discharged. 7. The assessee also contested the addition under section 69C, stating that no evidence was brought on record by the AO to establish that any commission was actually paid. The alleged figure of Rs. 1,17,900/- was presumptive and based on the generic modus operandi recorded by the Investigation Wing. 8. On the other hand

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:-

Section 68 of Income Tax Act, 1961 as contended by the Ld. Counsel for the Assessee. Such a violation by the AO to the SOP issued by the CBDT directions rendered the Assessment Order void and nullity. 8 12. The Hon’ble Rajasthan High Court in the case of HS Builders 73 DTR 169 has observed that depositing

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

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

8. In his condonation application, the assessee has stated that the assessee was under impression that previous consultant has filed the appeal before ITAT against the order of the CIT(Appeals). It was only when assessee appointed a new Income Tax Consultant in Feb/21 and while he was reviewing and getting documents and previous/old records from the previous consultant that

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

8. In his condonation application, the assessee has stated that the assessee was under impression that previous consultant has filed the appeal before ITAT against the order of the CIT(Appeals). It was only when assessee appointed a new Income Tax Consultant in Feb/21 and while he was reviewing and getting documents and previous/old records from the previous consultant that

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

8. In his condonation application, the assessee has stated that the assessee was under impression that previous consultant has filed the appeal before ITAT against the order of the CIT(Appeals). It was only when assessee appointed a new Income Tax Consultant in Feb/21 and while he was reviewing and getting documents and previous/old records from the previous consultant that

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

8. In his condonation application, the assessee has stated that the assessee was under impression that previous consultant has filed the appeal before ITAT against the order of the CIT(Appeals). It was only when assessee appointed a new Income Tax Consultant in Feb/21 and while he was reviewing and getting documents and previous/old records from the previous consultant that

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

8. In his condonation application, the assessee has stated that the assessee was under impression that previous consultant has filed the appeal before ITAT against the order of the CIT(Appeals). It was only when assessee appointed a new Income Tax Consultant in Feb/21 and while he was reviewing and getting documents and previous/old records from the previous consultant that

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

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

68 was not applicable.  [2024] 158 taxmann.com 655(Chandigarh-Trib.) [23.01.2024] Where during course of survey, assessee surrendered excess stock, cash and receivables and offered same to tax as business income, however, AO treated said surrendered amount as unexplained investment under sections 69 and 69A, since it emerged that source of income of assessee was from its business operations

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

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

8) The case laws mentioned by the appellant are not relevant to the present case. In the present case,\nthe addition had been made by the AO on the basis of seized material during the search proceedings.\n(9) Further, the proceedings u/s153A of the I.T.Act, 1961 had been initiated in the instant case on the\nbasis of search proceedings

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

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 of 12.24% which

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

8, 12,635/- 1.00 Average of 13.32 1.43% 2013-14 to 2018-19 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 of 12.24% which