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

In the result, appeal of the assessee is dismissed

68 and added it to the total income, also adding commission expenses under section 69C. The CIT(A) dismissed

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

In the result, appeals of the assessee are partly allowed

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case

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

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

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case

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

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

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

sections 68 and 69C of the Act amounting to Rs.1,65,23,302/- is deleted. Grounds No. 1 and 2 of the assessee

MANJU GOYAL,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result, the appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)

69C and 4 consequential application of Section 115BBE were unjustified. The addition and higher tax levy were deleted. 6. In the present case,the income was surrendered under 'Business Income" and its source was duly explained, Section 68

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

section 68 of the Act and added to the total income of the assessee. Penalty proceedings w/s.271(1)(c) of the Income Tax Act, 1961 are initiated separately for furnishing inaccurate particulars of income.’’ 5 DCIT-CIRCLE, BHILWARA VS SHRI PRAHALAD RAI RATHI, BHILWARA Further, the AO treated the remaining amount

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 the Act and also charging higher rate of tax under section 115BBE of the Act. 16. That on the facts and in the circumstances of the case, the Id AO grossly erred in making addition of Rs 334818 in respect of commission paid on alleged bogus sale under section 69C

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

section 68, 69, 69A, 69B\n& 69C is not apparent from the impugned order. Merely stating that excess\ncash

RITU ROAD LINES,JODHPUR vs. DCIT, CENTRAL CIRCLE-02, JODHPUR

Appeal of the assessee is Partly Allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.34/Jodh/2023 िनधा"रण वष" / Assessment Year : 2018-19 Ritu Road Lines, The Dcit, Plot No.12-14, Nakoda V Central Circle-2, Jodhpur. Industrial Area, Basni, S Jodhpur – 342001. Pan: Aaafr9440D Appellant/ Assessee Respondent/ Revenue Assessee By Shri Amit Kothari – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 16/08/2023 Date Of Pronouncement 08/11/2023

section 68, 69, 69A, 69B, 69C and 69D. Therefore, we uphold Assessing Officer’s action of invoking provisions of section

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

68,920/- 2018-19 Rs. 1,29,46,152/- Rs. 4,61,80,190/- 2019-20 Rs. 12,04,359/- Rs. 42,96,065/- Total Investment (In Rs.) Rs. 2,51,44,716/- Rs. 8,96,93,660/- 3.1 For the year under consideration the ld. DVO estimated the value at Rs. 4,61,80,190/- and in the books

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

69C of the Income-tax Act, 1961 ' without considering the finding given by the AO on the basis of seized documents. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs. y 2,51,00,000/- made by the AO u/s 68 of the Income

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

69C of the Income-tax Act, 1961 ' without considering the finding given by the AO on the basis of seized documents. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs. y 2,51,00,000/- made by the AO u/s 68 of the Income

RAJKUMARI SINGHAL,MOUNT ABU vs. DCIT,. CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

69C of the Income-tax Act, 1961 ' without considering the finding given by the AO on the basis of seized documents. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs. y 2,51,00,000/- made by the AO u/s 68 of the Income

RAJ KUMARI SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

69C of the Income-tax Act, 1961 ' without considering the finding given by the AO on the basis of seized documents. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs. y 2,51,00,000/- made by the AO u/s 68 of the Income

DCIT, CENTRAL CICLE-1, JODHPUR vs. SANJAY SINGHAL, MOUNT ABU

In the result, the appeals of assessee bearing ITA Nos

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

69C of the Income-tax Act, 1961 ' without considering the finding given by the AO on the basis of seized documents. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs. y 2,51,00,000/- made by the AO u/s 68 of the Income

RAJKUMARI SINGHAL,MOUNT ABU vs. DCIT,. CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

69C of the Income-tax Act, 1961 ' without considering the finding given by the AO on the basis of seized documents. 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs. y 2,51,00,000/- made by the AO u/s 68 of the Income