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 and calculated commission @6% as payment of brokerage on the total sale proceeds which comes to Rs.1,65,22,302/-. The observation of the Ld.AO at paragraph 10 of the assessment order on pages 25 & 26 are extracted below:- achieve the predetermined objectives. "10. Show cause notice and reply of the assessee

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

DINESH BOHRA,MUMBAI vs. ITO,W-1, BARMER, BARMER, RAJASTHAN

In the result, appeal filed by the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bledinesh Bohra Vs. Pr. Commissioner Of Income Unit 517, Option Primo, Andheri Tax-1, Jodhpur. East, Mumbai-400093 Pan No. Aanpb4468Q Assessee By Shri Gautam Chand Baid, C.A. & Shri Mayank Taparia, Advocate. Revenue By Shri Manoj Kumar Mahar (Cit- D.R.) Date Of Hearing 20.02.2025. Date Of Pronouncement 25.03.2025.

68,514/- by making an addition on account of disallowance of agriculture income of Rs.58,79,649/-. 4.1 The assessment order for the year under consideration was picked up for proceedings u/s. 263 of the Act by the PCIT-1, Jodhpur and a show cause notice was issued as under:- "On perusal of the assessment record it was found that

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

166] claimed in the garb of cash sales amounting to Rs. 1,22,52,334/- is taxed treating it is as income of the assessee u/s 68 of the Income-tax Act, 1961. 5. The assessee being aggrieved with the assessment order went in appeal before the learned CIT appeal who has granted relief to the assessee by observing