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

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

In the result, the appeal is dismissed

Survey proceedings under section 133A from business premises of Sanjaysha. On going through the CD as well as documents, it is seen that the assessee has done transaction in FY 2012-13 relevant to AY 2013-14and she has bought 230076 equity shares of Safal Herbs Ltd. at a price of Rs. 42,68,762/- and sold the same

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

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 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

u/s 132 of the Act has to ITA No. 417 to 424/Jodh/2025 Shri Bhanwar Lal 16 be related to cogent and positive materials found during search which prove conclusively that the assessee has either earned an income or made an investment which has not been recorded in his regular books of account or that his case is covered under

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

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

68,250/-. Search and seizure proceedings were conducted at the residential and business premises of ‘Gupta group of Sri Ganganagar & Bikaner’ on 11.08.2016. Notices were issued and assessee filed her reply. The A.O. after making detailed enquiry and verification passed assessment order on 20/12/2018 assessing total income of the assessee at Rs. 3,39,63,530/- by making various disallowances

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

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

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

133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income declared u/s

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

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

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

133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income declared u/s

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

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

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

133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income declared u/s

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

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

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

133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following assessment year as under: AY Date of filing of return Income declared u/s