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38 results for “section 68”+ Section 76clear

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Key Topics

Section 26339Addition to Income35Section 153A28Section 143(3)26Section 14820Section 145(3)19Section 6817Section 133A16Section 13215Disallowance

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

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

68 of the Act as the AO himself did not specify the section under which he intended to make the addition. The ld. A/R further relied on the judgment of Hon’ble Punjab & Haryana High Court in the case of G.P. International Ltd. 325 ITR 25 (P&H) wherein it is held that “ provisions of section 41 cannot

SITA DEVI CHOUDHARY,AHORE JALORE vs. INCOME TAX OFFICER, JALORE

In the result, stands allowed

ITA 115/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025

Showing 1–20 of 38 · Page 1 of 2

13
Survey u/s 133A10
Natural Justice9
AY 2017-18

Bench: The Cit(A) Challenging The Additions Made By The Ao. The Ld.Cit(A) Upheld Both The Additions Made By Observing-

Section 143(3)Section 250Section 68Section 69A

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

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

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

Section 132Section 145(3)Section 153ASection 234ASection 250

section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76

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

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone.11 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76

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

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. 11 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76

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

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such\ntime limit would start from

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result both these appeals are partly allowed

ITA 638/JODH/2024[2018-19]Status: DisposedITAT Jodhpur27 May 2025AY 2018-19

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 115Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)

76,434/- 14.16 5,91,282/- 0.93 2017-18 5,81,26,519/- 97,48,211/- 16.77 6,27,449/- 1.08 2018-19 6,30,77,725/- 93,09,597/- 15.28 6,31.600/- 1.00 2019-20 8.0873368/- 96,41, 120/- 12.24 8, 12,635/- 1.00 Average of 2013-14 to 2018-19 13.32 1.43% 9.1. The trading results tabulated

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2 UDAIPUR, UDAIPUR

In the result both these appeals are partly allowed

ITA 639/JODH/2024[2019-20]Status: DisposedITAT Jodhpur27 May 2025AY 2019-20

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 115Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)

76,434/- 14.16 5,91,282/- 0.93 2017-18 5,81,26,519/- 97,48,211/- 16.77 6,27,449/- 1.08 2018-19 6,30,77,725/- 93,09,597/- 15.28 6,31.600/- 1.00 2019-20 8.0873368/- 96,41, 120/- 12.24 8, 12,635/- 1.00 Average of 13.32 1.43% 2013-14 to 2018-19 9.1. The trading results tabulated

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

In the result, appeal of the assessee is allowed

ITA 935/JODH/2024[2010-11]Status: DisposedITAT Jodhpur26 Jun 2025AY 2010-11

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

Section 143(3)Section 147Section 148Section 68

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

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

ITA 200/JODH/2018[2013-14]Status: DisposedITAT Jodhpur30 Oct 2023AY 2013-14

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

Section 153A

76,800/- as on 01.04.2012 and comes down to Rs. 38,400/- as on 01.04.2011, inspite of monthly payment of Rs. 3,200/- throughout the F.Y. 2011-12, 2012:13 & 2013-14. Therefore when a person need Rs. 7,000/- per month for repayment from monthly salary of about Rs. 15,000/- how he could invest

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

ITA 199/JODH/2018[2012-13]Status: DisposedITAT Jodhpur30 Oct 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

Section 153A

76,800/- as on 01.04.2012 and comes down to Rs. 38,400/- as on 01.04.2011, inspite of monthly payment of Rs. 3,200/- throughout the F.Y. 2011-12, 2012:13 & 2013-14. Therefore when a person need Rs. 7,000/- per month for repayment from monthly salary of about Rs. 15,000/- how he could invest

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

68, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income-tax as the income of the assessee of that previous year if the explanation offered by the assessee about the nature and source thereof is in the opinion of the Assessing Officer, not satisfactory. In such

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

ITA 282/JODH/2018[2015-16]Status: DisposedITAT Jodhpur13 Apr 2023AY 2015-16

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 68Section 69C

68 of the act. Therefore, the ground of appeal no.1 taken by the revenue is hereby dismissed. 2.7 As regards the Ground No. 2, the Ld. DR mainly contended that in the facts and circumstances of the case the AO has rightly made the addition. Placing strong reliance on the findings of the AO, she urged the addition made

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

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

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

Section 143(3)Section 263

76,267) and this fact has not been verified by the Assessing Officer while completing the assessment. Therefore, AO was directed to examine and verify the investment in purchase and tax treatment on sale of these properties. However, as per the ld. AR, the allegation is totally unfounded since no sale has taken place of the properties in that particular

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, ...

ITA 347/JODH/2019[2012-13]Status: DisposedITAT Jodhpur21 Dec 2020AY 2012-13

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) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri A.S. Yadav- Ld. Sr. DR
Section 143(3)

section 68 of the Act. 4. Agricultural income:-Rs. 44,00,000/- : The appellant claimed that the cash transaction of Rs.13,50,000/- on 21.05.2011, Rs.5,50,000/- on 03.09.2011, 4,00,000/- on 24.10.2011, 9,00,000/- on 25.10.2011, 2,00,000/- on 09.11.2011 and 6,00,000/- on 12.11.2011 was his agricultural receipts. Before me, the appellant

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 566/JODH/2018[2015-16]Status: DisposedITAT Jodhpur23 Mar 2023AY 2015-16

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

Section 119(2)(b)Section 139(1)Section 143(3)Section 80

76,508/- and alleged that returns of income were not filed within the time allowed u/s 139(1), in view of the provisions of section 80, business loss as on 31.03.2015, i.e. Rs. 1,42,68

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

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

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

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

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

76,946 7,59,08,853 2,81,68,093 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

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

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

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

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

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

76,946 7,59,08,853 2,81,68,093 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

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

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

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

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

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

76,946 7,59,08,853 2,81,68,093 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

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

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

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

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

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

76,946 7,59,08,853 2,81,68,093 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