M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

24) of s. 2 apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date. Explanation.—Fur the purposes of this clause, 'due date' means the date by which the assessee is required as an employer to credit an employee's contribution to the employee

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

2)(vii) and section 68. Therefore, it will be incorrect to see the transaction of taking funds from Arpit Khandelwal from susceptible view. 7. We have submitted the following documents in support of the unsecured Loan taken from one of the partner Shri Suresh Chandar Koolwal a. Confirmation of Account which contains complete name address

M/S. PRATIK METALS PVT. LTD.,JODHPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Prateek Metals Pvt. Ltd. Vs Pr. Commissioner Of Income E-74, Marudhar Ind. Area, Tax-1, Basni-Ii, Jodhpur. Jodhpur.

24), Section 56(2)(viib) and Section 68 were made applicable from A.Y. 2013-14 in relation to share

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

section 263(2), the notice issued on 30-4- 2009 was barred by limitation. 6.4 In Tata Power Company Ltd. Vs. PCIT (2021) 90 ITR TRIB (Trib) 554 (Mum), it was held that: 23 | P a g e "10. A perusal of the reasons recorded for reopening of assessment under s. 147 of the Act, as reproduced

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-

24) That the order under section 250 was passed on 10/01/2024 as under That the order under section 250 was passed on 10/01/2024 as under – That the order under section 250 was passed on 10/01/2024 as under (25) That from the above details it is evident that the order was pa That from the above details

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

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

In the result, both appeals of the assessee are allowed

section 68. [Para 16]” ix] The Hon’ble ITAT Jaipur Bench in the case of ITO Vs Mahesh Mordia in ITA No 545/JP/2019 dated 12/07/2019 held as under:- “We found that the ld. CIT(A) has contraverted all the objections of the A.O. and after considering various documents placed on record before the A.O., the ld. CIT(A) recorded

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

In the result, both appeals of the assessee are allowed

section 68. [Para 16]” ix] The Hon’ble ITAT Jaipur Bench in the case of ITO Vs Mahesh Mordia in ITA No 545/JP/2019 dated 12/07/2019 held as under:- “We found that the ld. CIT(A) has contraverted all the objections of the A.O. and after considering various documents placed on record before the A.O., the ld. CIT(A) recorded

ACIT, CIRCLE, BHILWARA vs. M/S. PLAZA TEX (INDIA) PVT. LTD.,, BHILWARA

In the result, appeal of the revenue is allowed

Bench: Shri Saktijit Dey & Shri Girish Agrawal

section 68 of the I.T. Act, 1961. 2. deleting addition of 2,24,00,000/- merely by pointing out the faults

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

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

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)

sections 68 and 69C are fully justified based on the material brought on record. 23. Accordingly, the appeal filed by the Assessee in ITA No. 21/Jodh/2018 for A.Y. 2009-10 filed by the assessee is dismissed. 9 24. Both the parties fairly submitted that the facts and circumstances of other appeal i.e ITA No. 20 / Jodh/2018 are exactly identical

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)

sections 68 and 69C are fully justified based on the material brought on record. 23. Accordingly, the appeal filed by the Assessee in ITA No. 21/Jodh/2018 for A.Y. 2009-10 filed by the assessee is dismissed. 9 24. Both the parties fairly submitted that the facts and circumstances of other appeal i.e ITA No. 20 / Jodh/2018 are exactly identical

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

24-09-2014 for assessment year 2009-10 wherein the Tribunal has deleted the disallowance of the benefit u/s 80P(2) (d) of the Act by reversing the view taken by the learned CIT (A) in his order dated 12-03-2013 in appeal I.T.A. Nos. 68 to 71/Jodh/2022 6 Assessment Years: 2013-14 to 2016-17 No.244/Bikaner/2011-12

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

24-09-2014 for assessment year 2009-10 wherein the Tribunal has deleted the disallowance of the benefit u/s 80P(2) (d) of the Act by reversing the view taken by the learned CIT (A) in his order dated 12-03-2013 in appeal I.T.A. Nos. 68 to 71/Jodh/2022 6 Assessment Years: 2013-14 to 2016-17 No.244/Bikaner/2011-12

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

24-09-2014 for assessment year 2009-10 wherein the Tribunal has deleted the disallowance of the benefit u/s 80P(2) (d) of the Act by reversing the view taken by the learned CIT (A) in his order dated 12-03-2013 in appeal I.T.A. Nos. 68 to 71/Jodh/2022 6 Assessment Years: 2013-14 to 2016-17 No.244/Bikaner/2011-12