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13 results for “section 68”+ Section 167clear

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Key Topics

Section 6818Section 26316Addition to Income12Section 14710Section 253(3)10Section 143(3)8Disallowance7Section 143(2)6Section 1446Cash Deposit

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

ITA 755/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 131Section 143(3)Section 44Section 68Section 69Section 69A

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

6
Condonation of Delay6
Section 142(1)5

In the result, all these appeals of the assessee are allowed

ITA 10/JODH/2021[2009-10]Status: DisposedITAT Jodhpur01 Nov 2021AY 2009-10

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 7/JODH/2021[2006-07]Status: DisposedITAT Jodhpur01 Nov 2021AY 2006-07

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 8/JODH/2021[2007-08]Status: DisposedITAT Jodhpur01 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 11/JODH/2021[2010-11]Status: DisposedITAT Jodhpur01 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

ITA 9/JODH/2021[2008-09]Status: DisposedITAT Jodhpur01 Nov 2021AY 2008-09

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

SHRI SUMIT GAHLOT,BHILWARA vs. INCOME TAX OFFICER, WARD-1, BHILWARA

In the result, the appeal of the assessee is partly allowed

ITA 176/JPR/2019[2015-16]Status: DisposedITAT Jodhpur24 Mar 2023AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Borad176/Jodh/2019 (Assessment Year- 2015-16) Vs Shri Sumit Gahlot, The Ito House No.22, Ganesh Ward-1, Colony, Gulpura, Bhilwara Bhilwara (Appellant) (Respondent) Pan No. Bqapg9853L

Section 115BSection 143(2)Section 28(1)Section 44ASection 68Section 80C

167 ITR 472, the delay is condoned. 3.1 The grievance of the assessee in the grounds of appeal raised is against the findings of the ld.CIT(A) in confirming the additions made by the AO at Rs.67,463/- for the unexplained opening capital balance, Rs.28,964/- for the unexplained creditors and denying of deduction u/s 80C amounting to Rs.15

SANTOSH SHARMA,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 859/JODH/2024[2012-13]Status: DisposedITAT Jodhpur18 Aug 2025AY 2012-13

Bench: The Tribunal. The Assessee Has Moved A Condonation Petition Explaining That The Delay Was Caused Due To Non-Receipt Of Communication From The Earlier Representative, Who Neither Apprised The Assessee Of The Appellate Outcome Nor Advised Timely Remedial Action. It Has Been Further Submitted That Upon Obtaining Knowledge Of The Order, The Assessee Promptly Engaged New Counsel & Has Been Diligently Pursuing The Matter. A Prayer Was Made To Condone The Delay In The Interest Of Justice.

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Anuradha, Addl. CIT DR
Section 143(3)Section 250Section 68

section 68 of the Act were sustained. 2. At the outset, it is noted that there is a delay of 217 days in filing the present appeal before the Tribunal. The assessee has moved a condonation petition explaining that the delay was caused due to non-receipt of communication from the earlier representative, who neither apprised the assessee

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

ITA 399/JODH/2023[2017-18]Status: DisposedITAT Jodhpur08 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 24

section 69A cannot be invoked. The reasoning given by the AO and Ld. CIT (A) is vague and based on surmise as to what a prudent person should have done. Once assessee has explained that being of senior citizen they have maintained such liquidity of cash out of their own disclosed income with them for certain contingencies, then without

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

Section 143(3)Section 263

Section 68 of the Act. Apart from making sweeping statements, which have been found to be factually erroneous, no objective material has been brought on record by the Ld. Pr. CIT to implicate the assessee or the AO per se of being guilty of non-enquiry. We further find that when confronted with the reasons

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

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

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

167 (Del), wherein Delhi High Court was considering the aspect, when there is no proper or full verification, and it was held that one has to see from the record as to whether there was application of mind before allowing the expenditure in question as revenue expenditure. Learned counsel for the assessee was held right in his submission that

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 425/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15

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

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

167 taxmann.com 70 (SC). 4. Non application of mind by the higher authorities:- Further on perusal of the approval and assessment record it has come to know that in the satisfaction the ld. CIT has mentioned only that “Aprooved”. The ld. CIT has given the approval and satisfaction in the mechanical manner, he has not recorded his own satisfaction

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

ITA 45/JODH/2020[2017-18]Status: DisposedITAT Jodhpur01 Feb 2021AY 2017-18

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

Section 40

68,250/-. Search and seizure proceedings were conducted at the residential and business premises of ‘Gupta group of Sri Ganganagar & Bikaner’ on 11.08.2016. Notices were issued and assessee filed her reply. The A.O. after making detailed enquiry and verification passed assessment order on 20/12/2018 assessing total income of the assessee at Rs. 3,39,63,530/- by making various disallowances