ACIT, CENTRAL CIRCLE-3, JODHPUR vs. BHANWAR SINGH RATHORE , PALI

Accordingly, it is held that the AO rightly added Rs.19,06,200/- u/s 68 of the IT. Act,1961. The appellant fails on this ground. The ground raised by the appellant regarding this issue is, hereby, ...

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Acit-Central Circle-2 Bhanwar Singh Rathore बनाम/ Room No.68, Income Tax Office Bagh Niwas, Sumerpur Road Paota, C-Road Village-Mandali, Hemawas, Pali Vs. Jodhpur, Rajasthan- 342 006. Rajasthan-306 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) : & C.O. No.02/Jodh/2020 (Arising Out Of Ita No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Bhanwar Singh Rathore Acit-Central Circle-2 बनाम/ Bagh Niwas, Sumerpur Road Room No.68, Income Tax Office Village-Mandali, Hemawas, Pali Paota, C-Road Vs. Rajasthan-306 401 Jodhpur, Rajasthan- 342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

68. 3.3 During appellate proceedings, the assessee submitted additional evidences in the shape of Affidavit of Shri Raju Bhai, TDS certificates issued by the Sales Tax Department, Girdawari Jamabandi, sales bills of agricultural produce and bank statements etc. These were admitted u/r 46A and were subjected to remand proceedings. The remand report was confronted to the assessee who assailed

AMRINDER SINGH JOSAN,SRI GANGANAGAR vs. ITO, WARD-3,, SRIGANGANAGAR

In the result, the appeal bearing ITA 492/Jodh/2023 is allowed for statistical purposes

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

section 48 of IT Act which is mandatory and still available on the statue therefore the order passed by the assessing officer is not sustainable.” 3. Brief fact of the case is that the assessee’s case was reopened u/s 148. The addition was made related to deposit of cash in bank account amount of Rs.5 lac u/s 68

ITO, WARD-1, PALI vs. SHRI MANISH PJAIN, PALI

In the result, the appeal of the Department is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Ito Vs Shri Manish P Jain Ward-1, 201, Landmark Society Pali J.P. Road, Andheri West, Mumbai-400058 (Appellant) (Respondent) Pan No. Ajcpj 5271 F

46A of the IT. Rules, 1962. Following the principle of natural justice, additional evidences were admittedand forwarded to the AO calling for his report after making verifications/inquiry. The AO vide report dated 02.01.2019 has submitted asbelow:- "(i) That addition of Rs 4,59,89,090/- has been made by Ld. AO treating loan received during the year under consideration from

ACIT, CIRCLE, PALI vs. SHAHNAVAJ NAJIK L.H OF LATE SH. IQBAL NAJIK, PALI

In the result, the appeal filed by the revenue is treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Acit Vs Shri Shahnavaj Najik Circle-Pali L/H Of Late Shri Iqbal Najik 173, Ashapura Nagar, Pali (Appellant) (Respondent) Pan No. Aalpn 5861 D

Section 40A(3) of the Act.’’ 2.Brief facts of the case are that the assessee is a colonizer/ developers who purchased the land and then sold the plots of land after making development. The first issue relates to the addition made u/s 68 of the Act. During the year under consideration, the assessee had purchased agriculture land situated

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

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

Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief