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

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

section 153 A of the\nAct date 06/08/2021 for AY 2013-14 to 2018-19 & U/s 143(3) of the Act for AY 2019-\n20, date of order 30/09/2021.\n2.\nThe brief facts of the case are that the assessee is an individual and filed the\nreturn of income declaring total income of Rs. 79,79,410/- on 30/10/2019

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

57,413/-and the\namount of surrender to be credited into books would be 45,00,000/-.\nThe net result would be same. Therefore, according to this aspect also\nthe act of the assessee is correct for making the entry into the books\nof accounts out of the surrendered income. Hence the addition of Rs.\n25,00,000/- may kindly

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

57 STC 224, 235 (Bom.)\n1.21\nThe AO failed to prove with any evidence that statutory notice u/s 148 was served\nupon the assessee or its authorized agent. Since, Mr. Kanak Kumar Jain was an\nemployee of firm and never assigned any sort of authority to represent firm in the\ncapacity of partner or otherwise before the Income Tax department

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

57 STC 224, 235 (Bom.)\n1.21 The AO failed to prove with any evidence that statutory notice u/s 148 was served\nupon the assessee or its authorized agent. Since, Mr. Kanak Kumar Jain was an\nemployee of firm and never assigned any sort of authority to represent firm in the\ncapacity of partner or otherwise before the Income Tax department

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

57 STC 224, 235 (Bom.)\n1.20 The AO failed to prove with any evidence that statutory notice u/s 148 was served\nupon the assessee or its authorized agent. Since, Mr. Kanak Kumar Jain was an\nemployee of firm and never assigned any sort of authority to represent firm in the\ncapacity of partner or otherwise before the Income Tax department

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

57 STC 224, 235 (Bom.)\n1.21 The AO failed to prove with any evidence that statutory notice u/s 148 was served\nupon the assessee or its authorized agent. Since, Mr. Kanak Kumar Jain was an\nemployee of firm and never assigned any sort of authority to represent firm in the\ncapacity of partner or otherwise before the Income Tax department

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

57 STC 224, 235 (Bom.)\n1.21 The AO failed to prove with any evidence that statutory notice u/s 148 was served\nupon the assessee or its authorized agent. Since, Mr. Kanak Kumar Jain was an\nemployee of firm and never assigned any sort of authority to represent firm in the\ncapacity of partner or otherwise before the Income Tax department

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

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

57,592 Land at Ginnani (998.75 Sq. Ft) 4. 2,10,723 Land at JNV (4-0-35 2100 Sq. Ft) 5. 43,430 Land at Khara 6. 48,64,930 Land at Khara (3.56 Hq) 7. 25,998 Land at Meghasar (1/3 portion of 31.66 Hq) 8. 2,22,202 9. Land at Nokha 1... 85,038 10. Land

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

Section 144 as a best judgment assessment owing to the failure on the part of the assessee to file its return of income and getting its books of accounts audited. The gross receipts of Rs.25,54,88,102 are also not in dispute which has been 9 DCIT vs. U.N. Automobiles Pvt. Ltd., Udaipur- AY: 2013-14 adopted