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

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

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 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

25 (IX) Mangilal Agarwal Vs. ACIT reported in 300 ITR 372 (Rajasthan High Court) It was held that where the assessee points out a depositor from whom he has received money and if the depositor owns advancement of the money to the assessee, further enquiry into the source cannot result in invoking the provisions of section 68

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

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

25 January, 2024 in W.P. (T) No. 1850/2022 dt. 25.01.2024 where it has been held that “ Furthermore, the recorded reason is also silent under which provision of the Act the additions are sought to be made i.e. whether Section 68

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

25 January, 2024 in W.P. (T) No. 1850/2022 dt. 25.01.2024 where it\nhas been held that “Furthermore, the recorded reason is also silent under which provision\nof the Act the additions are sought to be made i.e. whether Section 68

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

In the result, appeals of the assessee are partly allowed

25 January, 2024 in W.P. (T) No. 1850/2022 dt. 25.01.2024 where it\nhas been held that “Furthermore, the recorded reason is also silent under which provision\nof the Act the additions are sought to be made i.e. whether Section 68

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

25 January, 2024 in W.P. (T) No. 1850/2022 dt. 25.01.2024 where it\nhas been held that “Furthermore, the recorded reason is also silent under which provision\nof the Act the additions are sought to be made i.e. whether Section 68

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

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

68 was not applicable. [2024] 158 taxmann.com 655(Chandigarh-Trib.) [23.01.2024] Where during course of survey, assessee surrendered excess stock, cash and receivables and offered same to tax as business income, however, AO treated said surrendered amount as unexplained investment under sections 69 and 69A, since it emerged that source of income of assessee was from its business operations

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.

68 of Rs. 1,11,60,612/- and further addition u/s 69C of Rs. 3,34,818/- to the return of income of the assessee. 5. The assessee being aggrieved with the assessment order preferred an appeal before the Ld CIT(A) who has confirmed the finding of the AO by observing as under: “From the contents of the assessment

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

25, 133/- 11.03 8,69,882/- 2.33 2014-15 4,37,93,728/- 54,20,760/- 12.38 9,56,413/-

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

25, 133/- 11.03 8,69,882/- 2.33 2014-15 4,37,93,728/- 54,20,760/- 12.38 9,56,413/-

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

section 68 of the Act and calculated commission @6% as payment of brokerage on the total sale proceeds which comes to Rs.1,65,22,302/-. The observation of the Ld.AO at paragraph 10 of the assessment order on pages 25

LAL CHAND CHOUDHARY,JAISALMER vs. ACIT/DCIT CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelal Chand Choudhary Acit/ Dcit, Circle, S-8, Transport Nagar, Barmer Jaisalmer - 345001 Pan No. Aaopc 6671 K Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.:

Section 69A of the Act to the present case, it is pertinent to mention that by making such alleged addition by the lower authorities, the Department has been taxing the income of the assessee twice, firstly as the sales/business of tractors, debtors etc. as duly recorded in the books of accounts where the assessee had declared the profit

DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

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

25,000/- belongs to the mother of Dr. Manish Chhaparwal although who resides in Udaipur but she was living alone and 5 Dr. Manish Chhaparwal v. DCIT claimed that she had kept the said her cash amount with the appellant. Further, the appellant pleaded before the ld. CIT(A) that looking to the facts and also status of the appellant

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

68,71,111/- under Section 80IC of the Act for the year under consideration was incorrectly disallowed by the AO, therefore, the same is hereby directed to be allowedThe appellant succeeds on this issue. The ground Nos.2 & 3 raised by the appellant regarding this issue stand allowed. Since, the AO in his order at Page No. 12 has also