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8 results for “section 68”+ Section 211clear

Sorted by relevance

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Key Topics

Section 153C12Section 26312Section 145(3)9Section 143(3)8Addition to Income7Section 133A6Section 2504Section 143(2)3Section 1323Deduction

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2 UDAIPUR, UDAIPUR

In the result both these appeals are partly allowed

ITA 639/JODH/2024[2019-20]Status: DisposedITAT Jodhpur27 May 2025AY 2019-20

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 115Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)

211/- 16.77 6,27,449/- 1.08 2018-19 6,30,77,725/- 93,09,597/- 15.28 6,31.600/- 1.00 2019-20 8.0873368/- 96,41, 120/- 12.24 8, 12,635/- 1.00 Average of 13.32 1.43% 2013-14 to 2018-19 9.1. The trading results tabulated as above are based on final audited accounts filed by the assessee with the return

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

2
Survey u/s 133A2
Undisclosed Income2

In the result both these appeals are partly allowed

ITA 638/JODH/2024[2018-19]Status: DisposedITAT Jodhpur27 May 2025AY 2018-19

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 115Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)

211/- 16.77 6,27,449/- 1.08 2018-19 6,30,77,725/- 93,09,597/- 15.28 6,31.600/- 1.00 2019-20 8.0873368/- 96,41, 120/- 12.24 8, 12,635/- 1.00 Average of 2013-14 to 2018-19 13.32 1.43% 9.1. The trading results tabulated as above are based on final audited accounts filed by the assessee with the return

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

ITA 382/JODH/2024[2020-21]Status: DisposedITAT Jodhpur26 Feb 2026AY 2020-21

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:-

Section 142(1)Section 144Section 145Section 145(3)Section 234ASection 250Section 280Section 44ASection 68

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. 3. The Ld. CIT (A) has erred in sustaining the addition

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

68 r.w.s. 115BBE of the IT Act, 1961 @ 60% by the ld. AO. 3.3 Ld. AO also noted from the computation of income filed that the assessee has claimed Short Term Capital Gain of Rs. 17,19,605/- on account of sale of immovable properties. Ld. AO considering the fact that the assessee engaged in the business of real estate

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

211 CTR (SC) 69 (DPB 12-19) 20 | P a g e The Hon'ble Supreme Court, while dealing with more or less an identical issue of revisionary power exercised under s. 263 of the Act in respect of an assessment order passed under s. 143(3) r/w s. 147 of the Act, has held in the following manner

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

ITA 453/JODH/2024[2014-15]Status: DisposedITAT Jodhpur29 Sept 2025AY 2014-15

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

section 153Cr.w.s. 153A of the IT. Act, 1961 for A.Y. 2011- 12 to 2016-17 and action w/s. 153C r.w.s. 153A required to be initiated in this case. Therefore, notices U/s 153Cr.w.s. 153A of the Income-tax Act, 1961 for A.Y. 2011-12 to 2016-17 are being issued in this case. 7. Assessment years involved

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

ITA 455/JODH/2024[2015-16]Status: DisposedITAT Jodhpur29 Sept 2025AY 2015-16

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

section 153Cr.w.s. 153A of the IT. Act, 1961 for A.Y. 2011- 12 to 2016-17 and action w/s. 153C r.w.s. 153A required to be initiated in this case. Therefore, notices U/s 153Cr.w.s. 153A of the Income-tax Act, 1961 for A.Y. 2011-12 to 2016-17 are being issued in this case. 7. Assessment years involved

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

ITA 313/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

section 153Cr.w.s. 153A of the IT. Act, 1961 for A.Y. 2011- 12 to 2016-17 and action w/s. 153C r.w.s. 153A required to be initiated in this case. Therefore, notices U/s 153Cr.w.s. 153A of the Income-tax Act, 1961 for A.Y. 2011-12 to 2016-17 are being issued in this case. 7. Assessment years involved