SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

sections 68, 69, 69A to 69D of the Act. However, additions cannot be sustained merely on the basis of rough

SHRI SUMIT GAHLOT,BHILWARA vs. INCOME TAX OFFICER, WARD-1, BHILWARA

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

Bench: Shri Kul Bharat & Shri Manish Borad176/Jodh/2019 (Assessment Year- 2015-16) Vs Shri Sumit Gahlot, The Ito House No.22, Ganesh Ward-1, Colony, Gulpura, Bhilwara Bhilwara (Appellant) (Respondent) Pan No. Bqapg9853L

68 cannot be invoked as the assessee was not required to maintain the books of account. Since Section115BBE comes into operation only in case of income referred in Section 68/69/69A/69B/69C and 69D

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

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 is clearly covered u/s 68 or 69A, excess stock is covered u/s 69 or 69B,\nconstruction of Shed/Godown is covered u/s 69B or 69C and advances made\nto Sundry Parties is covered u/s 69, 69B or 69D