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

In the result, appeals of the Revenue are dismissed

68 of the Act. Even there is no case of attracting the provisions of section 41(1) of the Act. The appellant has submitted that these creditors were for supply of fixed assets during the FY 2013-14, whom the payments had duly been made in the FY 2014-15 and 2016-17. The appellant has established that there

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 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

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi

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

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. 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

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

In the result, appeals of the assessee are partly allowed

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

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

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

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

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

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

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief

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

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 68 as applied by Ld AO in respect of realization of debtors is in contravention to the provisions of the law. We, therefore, hold that the impugned order of the Ld. CIT(A) is infirm and perverse to the facts on record. Thus, the addition of Rs. 43

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.

43 (Raj) as under: - 16 Asst. Year: 2017-18 "The Tribunal held that such deduction was never denied to the assessee in the earlier assessment years despite the fact that the assessment was made under section 143(3). The principle of consistency required that the view taken by the Department in the preceding years should not be disturbed, unless

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

43-44) mentioning the fact that the assessee was entitled/registered u/s 10(20)/ 12AA and was enjoying exemption of income accordingly till AY 2011-12. Pertinently in AY 2011-12 the assessment was reopened u/s 147 on account of cash deposits but finding that Ld. COIT had already granted registration u/s 254/ 12AA(1)(b) on 26.12.2018 (PB 49), assessed

DWARKA JEWELLERS PRIVATE LIMITED,JODHPUR vs. DCIT, CENTRAL CIRCLE, JODHPUR

In the result, appeal of the assessee is allowed

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

section 68 of the I.T. Act, 1961. 4. Being aggrieved with the additions in the assessment, the assessee filed appeal before the Id. CIT(A) who has granted major relief to the assessee by observing and finding the contention of the assessee as correct that ICICI bank A/c No. 016705008298 was opened on 04.08.2009 and the mismatch entries were

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

68 holding as under: "The submission of the assessee has been carefully considered but the same is not found satisfactory in the eyes of law. The assessee claimed that he has having business relation with these companies and fund transferred to M/s India Nivesh Securities Pvt. Ltd were received from these companies. The assessee has also claimed that funds

PRAKASH CHANDRA JAIN,UDAIPUR vs. ITO, WARD-1(1), UDAIPUR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainsh. Prakash Chandra Jain, Vs Income Tax Officer 67-68, Hiran Magri, Sector Ward 1(1), Udaipur No. 08, Udaipur (Appellant) (Respondent) Pan No. Aavpj 3696 E

43 ITR 387 observed at page 392 as under :— "In case where it appears to the income-tax authorities that certain income has been received during the relevant assessment year but it is not clear who has received that income and prima facie, it appears that the income may have been received either by 'A' or 'B' or by both