OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

section 115BBE of the Act on the professional income of Rs. 1,00,00,000/- surrendered by the appellant assessee during the course of survey u/s 133A and which was included by him in his return income. The ld. AO has also erred in invoking provisions of sec. 115BBE on addition of Rs.1,00,000/- made by him u/s

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

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 is like an open ended\nhypothesis which is not supported by any specific finding that the matter\nshall fall under which of the specific sections

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

133A(3)(ia) had been\nissued in the sole name of M/s. Keshariyaji Filling Station, Rishabhdeo, Udaipur and Notice\nissued u/s 131 of the Act dated 03.12.2016 (PB 01 & 02) was issued in the name of Mr. Kanak\nKumar Jain L/H late Shri Vimal Chandra Jain to appear. It is not apparent whether Mr. Kanak\nKumar Jain was called upon

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

In the result, appeal of the assessee is dismissed

Survey proceedings under section 133A from business premises\nof Sanjaysha.\nOn going through the CD as well as documents, it is seen that the assessee\nhas done transaction in FY 2012-13 relevant to AY 2013-14and she has bought\n230076 equity shares of Safal Herbs Ltd. at a price of Rs. 42,68,762/- and sold the\nsame

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

In the result both these appeals are partly allowed

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

133A of the Act. It is seen that even the AO failed to point out any discrepancy either in the books of account maintained by the assessee or any valid reason for adopting higher GP rate ignoring the trading result based on past history of the assesssee or any comparable case in terms of comparable such as volume of Turn

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

In the result both these appeals are partly allowed

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

133A of the Act. It is seen that even the AO failed to point out any discrepancy either in the books of account maintained by the assessee or any valid reason for adopting higher GP rate ignoring the trading result based on past history of the assessee or any comparable case in terms of comparable such as volume of Turn

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

survey viz. 03.12.2016 to the issuance of\nnotice u/s 148 on 08/03/2018 the only surviving partner Shri Shyam Sunder Jain had also expired\nand hence it is undisputed fact that on the date of issuance of notice u/s 148 none of the partner\nof the appellant firm was alive. As per provisions of Partnership Act, 1932 as all the legal

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

survey viz. 03.12.2016 to the issuance of\nnotice u/s 148 on 08/03/2018 the only surviving partner Shri Shyam Sunder Jain had also expired\nand hence it is undisputed fact that on the date of issuance of notice u/s 148 none of the partner\nof the appellant firm was alive. As per provisions of Partnership Act, 1932 as all the legal

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

survey viz. 03.12.2016 to the issuance of\nnotice u/s 148 on 08/03/2018 the only surviving partner Shri Shyam Sunder Jain had also expired\nand hence it is undisputed fact that on the date of issuance of notice u/s 148 none of the partner\nof the appellant firm was alive. As per provisions of Partnership Act, 1932 as all the legal

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

survey viz. 03.12.2016 to the issuance of\nnotice u/s 148 on 08/03/2018 the only surviving partner Shri Shyam Sunder Jain had also expired\nand hence it is undisputed fact that on the date of issuance of notice u/s 148 none of the partner\nof the appellant firm was alive. As per provisions of Partnership Act, 1932 as all the legal

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

In the result, appeal of the assessee is partly allowed

133A of the I.T. Act, 1961 was carried out at assessee’s premises on 09/09/2015. During survey, various documents like purchase bills, vouchers, computer hard disk were impounded. On perusal of the details contained in the above documents, it was noticed that the assessee has shown Rs. 1,99,74,893 as purchases from M/S Vinayak Enterprises. However, from

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

Bench: Its Hearing Before Your Honours.”

133A of the Act carried out by the department on 17.09.2018 at business premises of HUF namely M/s CS Jewells, Bikaner, various loose papers containing details of giving unaccounted cash loan on interest were found and impounded as Annexure-AS-1. Further, during the post survey proceeding, Karta of assessee HUF, Shri Shyam Sundar Soni, submitted a working of peak

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

In the result the appeals of the assessee ITA Nos

survey was conducted by\nthe Department under section 133A of the Act on 27-9-2005 in the premises of\nthe assessee and certain incriminating documents were found including a 'Slip\nPad' containing payment of wages to various persons. The slips were written\nby Manoj Jain, an employee of the assessee, who was confronted with the slips,\napart from questioning