ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

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

section 132 and as per income tax rules 112 for such proceedings. The search party has commenced the search action in absence of any competent person of any of the company mentioned in the search warrant and further search warrant was not signed by any of the competent person. The search warrant was not shown to any competent person

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

68, 69, 69A to 69D of the\nAct. However, additions cannot be sustained merely on the basis of rough noting made\non loose sheets of papers unless some independent and corroborative materials to\nprove irrefutably that the said noting reveal either unaccounted income or\nunaccounted investment or unaccounted expenditure of the assessee. Further the\nseized documents in the case

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

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

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

246/-. The AO thereafter observed that a survey\nu/s 133A was carried out in the business premises (Brick\nKiln run in the name and style of M/s Ram Intt Udyog) of the\nassessee on 28.05.2023. According to the AO, there were\ndiscrepancies such as non-maintenance of books of accounts,\nStock Register, Production Register etc. and assessee has\nsurrendered undisclosed