SMT. INDIRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeals of the assessee in ITA No

bogus claim was detected only during the course of search and seizure action which was admitted by the assessee in the statement recorded under section 132(4). The disclosure of undisclosed income is in reference to the seized material which was found during the course of search. Once the assessee has surrendered the undisclosed income based on the incriminating material

SMT. APARNA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

bogus claim was detected only during the course of search and seizure action which Smt. Aparna Agarwal, Kota. was admitted by the assessee in the statement recorded under section 132(4). The disclosure of undisclosed income is in reference to the seized material which was found during the course of search. Once the assessee has surrendered the undisclosed income based

SMT. JYOTI AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, appeals of the assessee in ITA nos

bogus claim was detected only during the course of search and seizure action which was admitted by the assessee in the statement recorded under section 132(4). The disclosure of undisclosed income is in reference to the seized material which was found during the course of search. Once the assessee has surrendered the undisclosed income based on the incriminating material

SHRI VASUDEV AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

bogus claim was detected only during the course of search and seizure action which was admitted by the assessee in the statement recorded under section 132(4). The disclosure of undisclosed income is in reference to the seized material which was found during the course of search. Once the assessee has surrendered the undisclosed income based on the incriminating material

SHRI RAJENDRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX , KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

bogus claim was detected only during the course of search and seizure action which was admitted by the assessee in the statement recorded under section 132(4). The disclosure of undisclosed income is in reference to the seized material which was found during the course of search. Once the assessee has surrendered the undisclosed income based on the incriminating material

SHRI AJAY AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

bogus claim was detected only during the course of search and seizure action which was admitted by the assessee in the statement recorded under section 132(4). The disclosure of undisclosed income is in reference to the seized material which was found during the course of search. Once the assessee has surrendered the undisclosed income based on the incriminating material

PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchase and sale and LTCG arising from the sale of equity shares of the listed companies are duly recorded in the books of account. Therefore, it is not the case of any income of the specified year representing the entry in the other documents which has not been recorded in the books of account on the date of search. Therefore

AJMER INDUSTRIES LLP,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchase and sale and LTCG arising from the sale of equity shares of the listed companies are duly recorded in the books of account. Therefore, it is not the case of any income of the specified year representing the entry in the other documents which has not been recorded in the books of account on the date of search. Therefore

PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchase and sale and LTCG arising from the sale of equity shares of the listed companies are duly recorded in the books of account. Therefore, it is not the case of any income of the specified year representing the entry in the other documents which has not been recorded in the books of account on the date of search. Therefore