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

3) r.w.s. 147 of the Act, or when no findings were to be given on the scope of permissible adjustments under section 143(1)(a)(iv). That is not the situation before us. We, therefore, see no need to deal with that aspect of the matter at this stage. 11. In a result, this appeal is allowed

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

3,47,70,913 NIL Thus, in respect of two parties in whose name advances were shown as outstanding, the appellant duly proved the identity and creditworthiness of the creditor and genuineness of the transaction, thus fulfilled necessary ingredients of provisions of sec. 68 of the Act. Even there is no case of attracting the provisions of section

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

section 68 of the Act does not cast upon the such stringent responsibility upon the assessee. Thus, to understand based on these evidence whether the provision of section 68 is attracted or not it is imperative to reproduced the provision of the section 68 of the Act the same reads as under:- Cash credits. 68. Where

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

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) 3. Correct Facts and material not considered as silver belonged to all members of HUF: It is submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page 15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

B as under: 1. P.R Rathi HUF Rs. 35,00,000/- 2. Smt. Shashi Kala Rathi Rs. 14,74,000/- 3. Sandesh Rathi HUF Rs. 24,45,000/- 4. Sanjay Rathi HUF Rs. 9,85,596/- 5. Smt. Preeti Rathi Rs. 25,10,000/- 6. R.S. Rathi HUF Rs. 37,87,000/- Total Rs. 1,47,01,596/- Further

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

In the result, both appeals of the assessee are allowed

b] That on 28/07/2010 the appellant had filed the return of income declaring total income of Rs. 3,06,637/- in respect of above referred sources. The return filed by the assessee was processed u/s 143(1) of the Act. No notice u/s 143(2) was issued by the Department. c] That on 27/03/2015 the ld AO had issued

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

In the result, both appeals of the assessee are allowed

b] That on 28/07/2010 the appellant had filed the return of income declaring total income of Rs. 3,06,637/- in respect of above referred sources. The return filed by the assessee was processed u/s 143(1) of the Act. No notice u/s 143(2) was issued by the Department. c] That on 27/03/2015 the ld AO had issued

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

68-69 of has been an impediment to the allowance of the PB wrongly deduction under Section 54/54F. It is neither distinguished expressly prohibited." by Ld. CIT(A) 2. Smt. Hansabaisanghvi v/s ITO ; (2004) 89 ITD (Hyd) 239 Para 4.2.3 at he assesee utilized the sale proceeds on of Para 8,9, & No adverse

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-

1) dated 21/12/2019 wherein the assessing authority had made addition in the total income of assessee on two grounds viz (i) addition under section 69A and (ii) addition under section 68. (5) That the assessee had made available all the relevant documents as required by the assessing authority while replying to the adjudication proceedings under section

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

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

68 TTJ (JP-TRIB) 731. 5. Provisions of Sec 40A (3) do not apply in respect of an expenditure which is not to be claimed as deduction u/s 30 to 37/of 1.T. Act, 1961. In the instant case payment is for purchase of goods in stock in trade which is again carry forward as closing stock to next year

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

b) reported in audit report & ITR. 3. During the assessment proceedings, the AO had raised the queries in respect of issues for which the case of assessee was selected for scrutiny. The assessee had furnished the explanation and documentary evidences as required by the AO and the AO after due verification of issues from the documentary evidences and supporting judgments

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

b) of explanation 2 to section 147 are applicable in this case, obtained necessary sanction separately to issue notice under section 148 from Principal Commissioner of Income Tax as per the provisions of section 151 of the IT Act, 1961. Notice under section 148 of the IT Act was issued on 26.03.2021 and duly served upon

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)

3 of the Act provides, inter alia, that income-tax shall be charged on the total income of every company. Under section 4(1), total income includes all income, profits or gains from whatever source derived, subject to certain conditions about residence, etc., with which we are not concerned. Section 6 then enumerates six heads of income chargeable

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

b) of the I.T. Act 1961. As such, cash deposited of Rs. 16,79,12,657/ -in bank accounts, earned interest income of Rs. 20,07,054/ - and purchase of immovable property to the tune of Rs. 17,76,51,821/ - has remained unexplained. In view of the above, it is clear that total amount