SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

section 68. [Para 16]” ix] The Hon’ble ITAT Jaipur Bench in the case of ITO Vs Mahesh Mordia in ITA No 545/JP/2019 dated 12/07/2019 held as under:- “We found that the ld. CIT(A) has contraverted all the objections of the A.O. and after considering various documents placed on record before the A.O., the ld. CIT(A) recorded

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

section 68. [Para 16]” ix] The Hon’ble ITAT Jaipur Bench in the case of ITO Vs Mahesh Mordia in ITA No 545/JP/2019 dated 12/07/2019 held as under:- “We found that the ld. CIT(A) has contraverted all the objections of the A.O. and after considering various documents placed on record before the A.O., the ld. CIT(A) recorded

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

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

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

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

section 132 and as per income tax rules 112 for such proceedings. The search party has commenced the search action in absence of any competent person of any of the company mentioned in the search warrant and further search warrant was not signed by any of the competent person. The search warrant was not shown to any competent person

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

68 of the Act. 5.0 Without prejudice to the above grounds, based on the facts and the circumstances of the case, the ld. CIT(A) grossly erred in treating the entire unexplained cash deposit as income of appellant without considering the explanation made by appellant. 5.1 Without prejudice to the above grounds, based on the facts and the circumstances

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

In the result the appeals of the assessee ITA Nos

68, 69, 69A to 69D of the\nAct. However, additions cannot be sustained merely on the basis of rough noting made\non loose sheets of papers unless some independent and corroborative materials to\nprove irrefutably that the said noting reveal either unaccounted income or\nunaccounted investment or unaccounted expenditure of the assessee. Further the\nseized documents in the case

ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

86 of the Multi State Co-operative Societies Act, 2002.\nHowever, the Hon'ble Gujarat High Court vide order dated 20th December 2018\nin SCA 19619 of 2018 Jamil Ahmed, Director, Adarsh Credit Co-Operaiive Society\nLtd v. Central Registrar, De Abhiluksh Likhi & Anr, ordered status quo to be\nmaintained qua Adarsh Credit Cooperative Society Limited which prevented\nhim from

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical

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

68 years, son of Somabhai Lakhubhai Patel identified by PAN, ACJPP495A presently residing at Address Plot No. 338, Sector No. 8B, CH Road, Gandhinagar, Gujarat-382007 do solemnly affirm and state on oath as under: 1) That I was appointed as the official liquidator of Adarsh Credit Co-Operative Society Limited vide order dated 6th December 2018 issued under section

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical purposes

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

86 of the Multi State Co-operative Societies Act, 2002. However, the Hon'ble Gujarat High Court vide order dated 20th December 2018 in SCA 19619 of 2018 Jamil Ahmed, Director, Adarsh Credit Co-Operaiive Society Ltd v. Central Registrar, De Abhiluksh Likhi & Anr, ordered status quo to be maintained qua Adarsh Credit Cooperative Society Limited which prevented him from

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD. vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

86 of the Multi State Co-operative Societies Act, 2002.\nHowever, the Hon'ble Gujarat High Court vide order dated 20th December 2018\nin SCA 19619 of 2018 Jamil Ahmed, Director, Adarsh Credit Co-Operaiive Society\nLtd v. Central Registrar, De Abhiluksh Likhi & Anr, ordered status quo to be\nmaintained qua Adarsh Credit Cooperative Society Limited which prevented\nhim from

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical

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

86 of the Multi State Co-operative Societies Act, 2002. However, the Hon'ble Gujarat High Court vide order dated 20th December 2018 in SCA 19619 of 2018 Jamil Ahmed, Director, Adarsh Credit Co-Operaiive Society Ltd v. Central Registrar, De Abhiluksh Likhi & Anr, ordered status quo to be maintained qua Adarsh Credit Cooperative Society Limited which prevented him from

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical purposes

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

68 years, son of Somabhai Lakhubhai Patel identified by PAN, ACJPP495A presently residing at Address Plot No. 338, Sector No. 8B, CH Road, Gandhinagar, Gujarat-382007 do solemnly affirm and state on oath as under: 1) That I was appointed as the official liquidator of Adarsh Credit Co-Operative Society Limited vide order dated 6th December 2018 issued under section