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

145(3) and made trading addition by adopting GP/NP rate for estimation of income of the assessee for the year under consideration. In our view, where any trading addition is made, section 115 BBE is not applicable because the provisions of section 115BBE are specific provisions which are applicable only in the instances where additions have been made

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

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.

2) and 142(1) by filing the details required by the AO. However, the AO being not satisfied with the reply of the assessee ignored the documentary evidences furnished and invoked Section 145(3) and estimated G.P. rate at 3% with the trading addition of Rs. 6 Asst. Year: 2017-18 1,19,26,410/- and addition u/s 68

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

section 282A, the AO has not authenticated the\nassessment order and notices issued u/s 143(2)/142(1) by printing or stamping his name\nand office. Therefore, the order passed, without authentication is null and void.\n6. Most of the order of CIT (A) is not legible and void.\nIt is, therefore, requested please to delete the addition

ACIT, JODHPUR vs. M/S. HASWANI HANDICRAFTS, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. Pan No. Aabfh 5114 P

145. He has relied on the following case laws: (i) XX Taxworld 529 (Jaipur) 15 ITA 235/Jodh/2017 ACIT Vs M/s Haswani Handicrafts. (ii) XX Taxworld 82 (Jaipur) (iii) XX Taxworld 2 (Jaipur) (iv) 68 TTJ 027 (Jodhpur) (v) 66 TTJ 482 (Jodhpur) 19. There was no material on record to justify conclusion reached upon by assessing officer for rejection

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

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

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

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

section 68 of the Act to the total income of the assessee. The Ld.AO also calculated the commission amount to Rs. 6,55,255/- and total amount comes to Rs.1,65,22,302/-. The Assessing Officer further added Rs.8,08,458/- related to 145(3) of the Act on account of increase of net profit from

LAL CHAND CHOUDHARY,JAISALMER vs. ACIT/DCIT CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelal Chand Choudhary Acit/ Dcit, Circle, S-8, Transport Nagar, Barmer Jaisalmer - 345001 Pan No. Aaopc 6671 K Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.:

2) not issued in specific format prescribed by CBDT, rendered the assessment order bad in law or void-ab-initio. We consider it appropriate to decide the appeal on merits. 7. After giving thoughtful consideration on the merits of the case, perusal on record and written submissions filed before us, it is noted that the assessee has raised two issues

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

In the result, the appeal filed by the assessee is allowed

68 of the Act could have been considered;\nbut then that is not the case of the AO. The assessee, apart from raising several other\ngrounds, has challenged the legality of the addition being made under section 69A of the\nAct. In support of the assessee's contentions, the learned AR placed reliance on the\ndecision of the ITAT

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:-

2. The Ld. CIT(A) has erred in sustaining the addition u/s 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

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

68, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income-tax as the income of the assessee of that previous year if the explanation offered by the assessee about the nature and source thereof is in the opinion of the Assessing Officer, not satisfactory. In such

ASSTT. COMMISSIONER OF INCOME TAX, PAOTA C ROAD vs. HRDK BULLION AND REFINERY PRIVATE LIMITED, JODHPUR

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

68 after rejecting books u/s 145(3), when AO has established in assessment order that books of accounts of the assessee could not be relied as proper stock register was not maintained by the assessee and sale bills produced by the assessee did not contain name of item sold, gross weight, net weight and labour charges; that considering the increase

ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

145(3) of the Act and made addition of Rs.7,82,95,551/- by treating the purchases made from the six parties as unexplained investment u/s 69 of the Act. He further held that these purchases were sold outside books of accounts and thus, made addition of unaccounted profit of Rs.1,23,87,853/- 5 ITA 205/Jodh/2019 ACIT

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

145(3) of the Act. While holding so ld. AO also noted that in the immediately preceding i.e. A. Y. 2016-17 assessment was completed u/s 143(3) and on account of 52 Varaha Infra Ltd. assessee's failure to prove the authenticity of books of account, book results were rejected u/s 145(3) and NP rate

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

145 taxman.com 510 (Delhi) dt.17.10.2022.\n1.2.6 In the case of Rames Bhojprasad Gupta vs. ITO ITA No. 476/SRT/2019, Feb 7, 2022\n(2022) 64 CCH 0090 SuratTrib it has been held That Reassessment-Reopening of assessment—\nAO on basis of AIR information noted that assessee made deposit in his bank account in PNB—\nAO recorded that in response to notice

SUSHIL KUMAR JHABAK,BIKANER vs. NFAC, DELHI / ITO,WARD-2, BIKANER

In the result, the appeal of the assessee is allowed

Bench: The Ao With All Supporting Evidence But Ld. Ao Ignored While Relevant Facts So The Addition Made By Ao For Treating The Cash Deposit Rs. 5,50,000/- Unexplained & Charged Tax At A Special Rate Which Was Not Ought To So It Is Deserve To Be Deleted. 2. On The Fact & Circumstances Of The Case Ld. Ao Has Erred In Charging Interest U/S 234B & 234C. 3.The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Additional Or Alternative Ground Sat Or Before The Hearing.”

2 and 3 are cumulative and satisfaction of either of condition does not automatically triggers rigours of section 69A. In other words, We can say that when the assesse has recorded such money in his books of accounts then no explanation is required to be offered for the purpose of section 69A. Addition u/s 69A can be made