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

In the result, both appeals of the assessee are allowed

68 of the Act. CIT(A) Order : Para 7 Page 5 to 9 (Finding Para 7.1 Page 9) AO Order : Para 4 Page 3 to 5 a] The observation made by the ld AO while passing the assessment order reads as under: - (Page 4 & 5 of assessment order) "During the course of statements of the above persons, it was noticed

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

In the result, both appeals of the assessee are allowed

68 of the Act. CIT(A) Order : Para 7 Page 5 to 9 (Finding Para 7.1 Page 9) AO Order : Para 4 Page 3 to 5 a] The observation made by the ld AO while passing the assessment order reads as under: - (Page 4 & 5 of assessment order) "During the course of statements of the above persons, it was noticed

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-

68. (5) That the assessee had made available all the relevant documents as required by the assessing authority while replying to the adjudication proceedings under section 143(3) of the Income Tax Act 1961 and the same had been duly acknowledged by the assessing authority while passing order u/s 143(3) s under – (6) That it is further

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

sections 68 and 69C are fully justified based on the material brought on record. 23. Accordingly, the appeal filed by the Assessee in ITA No. 21/Jodh/2018 for A.Y. 2009-10 filed by the assessee is dismissed. 9

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

sections 68 and 69C are fully justified based on the material brought on record. 23. Accordingly, the appeal filed by the Assessee in ITA No. 21/Jodh/2018 for A.Y. 2009-10 filed by the assessee is dismissed. 9

BANSI LAL KUMHAR,UDAIPUR vs. ACIT CIRCLE-2, UDAIPUR

68 read with section 115 BBE.\n12.\nIn view of that matter, we hold that the impugned order is infirm and\nperverse to the facts on record in confirming the addition made by the AO u/s\n68 and charging Tax u/s 115BBE of the Act. Accordingly, the addition of Rs.\n34,00,000/- is deleted.\n13.\nThe assessee gets

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

In the result, appeal of the assessee is dismissed

68 of the IT Act and\naccordingly added to the total income of the assessee for the year under\nconsideration. The AO also held that the income is chargeable to tax as per\nprovisions of section 115BBE of the Act. The AO further added commission paid\nto operators for taking such accommodation entries

BADAMI DEVI ,BARMER vs. ITO, WARD-1, BARMER

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blebadami Devi Income Tax Officer, M/S Sbl & Co Llp Ward No. -1 Barmer. (Chartered Accountant) E-75, Kalpatru Shopping Center, Opp. Bioscope Cinemas, Shastri Nagar, Jodhpur, Rajasthan–342003. Pan No. Aaopd1969R Assessee By Shri Gautam Chand Baid, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr Virtual Date Of Hearing 28.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Addl/Jcit (A) Panaji, [Hereinafter Referred To As The Jcit (A)] Dated 28.06.2024 With Respect To Assessment Year 2017-18. 2 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

9. Who have heard the rival submissions, perused the material on record and case laws cited before us. Admittedly the Assessing Officer has made addition of Rs. 19,00,000/- by invoking provisions of Section 68

M/S. PRATIK METALS PVT. LTD.,JODHPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Prateek Metals Pvt. Ltd. Vs Pr. Commissioner Of Income E-74, Marudhar Ind. Area, Tax-1, Basni-Ii, Jodhpur. Jodhpur.

68 and Section 56(2)(viib) were applicable only from A.Y. 2013-14. Such a view cannot be said to be erroneous or prejudicial to the interest of Revenue. 5. The impugned order U/s 263 is illegal and most unjustified, as the same is not based on any valid material or legal evidence whatsoever on records, but the same

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

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

In the result the appeals of the assessee ITA Nos

Section 68 on the basis of loose\npapers found during search in this case indicating assessee's\ntransaction with a company, when assesse not only denied having\nany dealing with the said company but also produced all necessary\ndetails for AO to make necessary inquiries and a letter from\ndirector of that company confirming that the said company

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

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

68 was not applicable. [2024] 158 taxmann.com 655(Chandigarh-Trib.) [23.01.2024] Where during course of survey, assessee surrendered excess stock, cash and receivables and offered same to tax as business income, however, AO treated said surrendered amount as unexplained investment under sections 69 and 69A, since it emerged that source of income of assessee was from its business operations

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

9,15,77,230/- 25,94,25,580/-\nOn this Annexure-C and table, the AO asked the explanation of the assessee as to\nwhy the income may assessee company may not be determined on the basis of the\nactual sales as calculated in the above table for the respective years. In response\nthereto the assessee has filed the detailed

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 of the\nRevenue that the Petitioner has paid any cash to the so-called accommodation entry\nprovider to obtain the accommodation entry to plough back own funds, hence, there is\nno ground/material to form reasonable belief

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

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