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-

section 68 as under – (28) That another fact is that the H That another fact is that the Hon’ble Commissioner Appeal while passing order on’ble Commissioner Appeal while passing order had duly acknowledged that copies of confirmation of accounts was duly furnished but had duly acknowledged that copies of confirmation of accounts was duly furnished

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

20,94,152/-. On appeal, the ld. CIT (A)-1,\nUdaipur vide order under section 250 dated 27.08.2018 and u/s 154 r.w.s. 250 of the IT Act,\n1961 dated 24.01.2020 confirm the validity of issuance and service of notice and addition.\n3.\nAggrieved by the order of ld. CIT (A)-1, Udaipur, the assessee has preferred the present\nappeal

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

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

20,94,152/-. On appeal, the ld. CIT (A)-1,\nUdaipur vide order under section 250 dated 27.08.2018 and u/s 154 r.w.s. 250 of the IT Act,\n1961 dated 24.01.2020 confirm the validity of issuance and service of notice and addition.\n3. Aggrieved by the order of ld. CIT (A)-1, Udaipur, the assessee has preferred the present\nappeal

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

20,94,152/-. On appeal, the ld. CIT (A)-1,\nUdaipur vide order under section 250 dated 27.08.2018 and u/s 154 r.w.s. 250 of the IT Act,\n1961 dated 24.01.2020 confirm the validity of issuance and service of notice and addition.\n3. Aggrieved by the order of ld. CIT (A)-1, Udaipur, the assessee has preferred the present\nappeal

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

20,94,152/-. On appeal, the ld. CIT (A)-1,\nUdaipur vide order under section 250 dated 27.08.2018 and u/s 154 r.w.s. 250 of the IT Act,\n1961 dated 24.01.2020 confirm the validity of issuance and service of notice and addition.\n3.\nAggrieved by the order of ld. CIT (A)-1, Udaipur, the assessee has preferred the present\nappeal

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

In the result, both appeals of the assessee are allowed

3 to 5 a] The observation made by the ld AO while passing the assessment order reads as under: - (Page 4 & 5 of assessment order) "During the course of statements of the above persons, it was noticed that the bank accounts of the above creditors were credited by way of cash deposits of the same amount of the loan just

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

In the result, both appeals of the assessee are allowed

3 to 5 a] The observation made by the ld AO while passing the assessment order reads as under: - (Page 4 & 5 of assessment order) "During the course of statements of the above persons, it was noticed that the bank accounts of the above creditors were credited by way of cash deposits of the same amount of the loan just

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.

20. That petitioner may kindly be permitted to raise any addition or alternative ground at or before the time of hearing. 21. The petitioner prays for justice and relief. 3. In Ground No. 1 to 6, the assessee has challenged the rejection of books of accounts and applications of provisions of Section 145(3) of the Act in applying

BANSI LAL KUMHAR,UDAIPUR vs. ACIT CIRCLE-2, UDAIPUR

3) CIT\n(4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nsd-\n(DR. MITHA LAL MEENA)\nACCOUNTANT MEMBER\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": { "facts": "The assessee's appeal is against an order confirming additions made by the AO under section 68. The additions were for cash deposits

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

20,760/- 12.38 9,56,413/- 2.18 2015-16 4,93,92,963/- 50,88,999/- 10.30 5,24,975/-

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

20,760/- 12.38 9,56,413/- 2.18 2015-16 4,93,92,963/- 50,88,999/- 10.30 5,24,975/-

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

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page\n15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

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

20 March 2023 Paris Elysees India Private Limited [TS-77-ITAT-2023(JPR)]- The Jaipur Bench of the ITAT held that adjustment on account of employees contribution to PF cannot be made under section 143(1) of the Act. Further, it also held that addition by way of adjustment and intimation under section

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

20 March 2023 Paris Elysees India Private Limited [TS-77-ITAT-2023(JPR)]- The Jaipur Bench of the ITAT held that adjustment on account of employees contribution to PF cannot be made under section 143(1) of the Act. Further, it also held that addition by way of adjustment and intimation under section

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

68,000/-. 4. Aggrieved, from the said order of assessment the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal of the assessee by giving following findings on the issue:- “Paragraph 15 …………..But Section 143(2) itself becomes necessary only where it becomes necessary