RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

69A, section 698, section 69C or section 69D, at the rate of thirty per cent, and (b) The amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause(a) (2) Notwithstanding anything contained in this Act, no deduction in respect of any expenditure

PREM LATA PANDYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, , JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1471/JPR/2024 निर्धारण वर्ष / Assessment Year :2019-20 Prem Lata Pandya बनाम Deputy Commissioner of 302, Raj Mension, D-299, Vs. Income Tax, Tulsi Marg Bani Park, Central Circle-4, Jaipur. Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./ PAN/GIR No.:ACXPJ9951A निधर्धारिती की ओरसे / Assessee by : Sh. S.L.Poddar, Adv. राजस्व की ओरसे / Revenue by: Sh. Gautam Singh

69A and higher tax-rate under Section 115BBE; ITAT holds that once the Assessee hos himself admitted and of non- explanation of the source of income and therefore, Revenue is fully justified in regarding the same as unexplained, both as to its nature and source, Relies upon the SC judgment in Prakash Chand Lunia wherein the SC confirmed the application

RAMDAS SINGH TOMAR,RAJASTHAN vs. INCOME TAX OFFICER, WARD 1(1), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1092/JP/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Ramdas Singh Tomar M/s Om Sai Construction, Harikand Ka Pura Faraspura, Dholpur बनाम Income Tax Officer, Ward 1(1), Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AMZPT4728R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rahul Pandya, Adv. राजस्व की ओर से / Revenue by: Sh. Anup Singh, Addl. CIT सुनवा

69A could not be invoked - Held, yes [Paras 6 and 7] [In favour of assessee]” That the Hon’ble THE ITAT PUNE BENCH 'C' incase of Abrar Fakir mohmmad Shaikh v. Income Tax Officer (IT) [2023] 155 taxmann.com 505 (Pune - Trib.) held that “Section69A, read with section 148 of the Income-tax Act, 1961 - Unexplained moneys - (Reassessment

SUNIL KUMAR GATTANI,JAIPUR vs. THE ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2, JAIPUR

In the result ground no. 7

69A. Also, provisions of section 115BBE\nwere invoked in respect of additions so made.\nAggrieved of the assessment order passed and the additions so made, assessee\nhas preferred an appeal before Id. CIT(A) wherein Id. CIT(A) dismiss the appeal\nof the assessee without considering the submission made and evidence adduced\nbefore him.\nPresent appeal has been filed