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

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

68, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income-tax as the income of the assessee of that previous year if the explanation offered by the assessee about the nature and source thereof is in the opinion of the Assessing Officer, not satisfactory. In such

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

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

260/-made on account of disallowance of discounts by holding that AO no-where in the order has brought on record that the claim made by the appellant was by way of fraud, by ignoring that the onus to prove the genuineness of the expenses is on the assessee who has claimed them. 7. That the tax effect involved

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

260/-made on account of disallowance of discounts\nby holding that AO no-where in the order has brought on record that the\nclaim made by the appellant was by way of fraud, by ignoring that the\nonus to prove the genuineness of the expenses is on the assessee who has\nclaimed them.\n7. That the tax effect involved

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

260/-made on account of disallowance of discounts\nby holding that AO no-where in the order has brought on record that the\nclaim made by the appellant was by way of fraud, by ignoring that\nthe onus to prove the genuineness of the expenses is on the assessee who\nhas claimed them.\n7. That the tax effect involved