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The A.C.i.T. Vs. Shri Badri Ram Choudhary

Court : Income Tax Appellate Tribunal ITAT Jodhpur

..... . it is therefore, suggested that looking to the nature & complexity of ale and documents involved & in the interest of the revenue, i am of the opinion that it is necessary to carry out special audit of the various documents i loose papers/diaries etc of the assessee to help in determination of the correct and true profits of the business ..... . the receipt from these vehicles is recorded only on loose-papers and diaries/registers without any corresponding entries in regular books though the same were never maintained ..... . 15) in absence of audit multiple additions would be attracted on the basis of entries on loose papers/diaries/registers/incriminating documents ..... . 6) documents relating to agriculture land and agriculture income have also been found along with papers relating to construction of shops ..... . in the loose papers cash amount in lacs of ruppies have been sent to ahemedabad and other places where the offices of financers are located for payment of installments .....

Manohar Lal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

..... shri harish chandra clearly stated that the assessee himself is crediting money in the name of his close relatives and is charging interest thereon without the knowledge of the creditors. ..... 7 and 8 of the paper-book. ..... he also drew our attention to the copy of account of shri ramesh chandra submitted on p.4 of paper-book. ..... 5 of paper-book. .....

Assistant Commissioner of Income Vs. Alfa Hydromec (P) Ltd. [Alongwith

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2006)99TTJ(Jodh.)405

..... we have also examined the facts, evidence and material placed on record and referred to the respective pages of the paper book to which our attention has been drawn. ..... it is also a fact that as and when money was required for meeting various expenses, the same was given to shri narayan singh and his account was credited as soon as the details of expenses incurred were submitted by him. ..... 269ss and 269t have been introduced in the act with a view to curb the black money. ..... he drew our attention to the respective pages of paper book, i.e., pp. ..... 1 of respective paper books which is a copy of current account of shri narayan singh, managing director in the books of account of both the companies. ..... 9 to 10 of the paper book which is copy of written submission made before the cit(a). .....

Assistant Commissioner of Income Vs. Kamal Kumar

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2003)80TTJ(Jodh.)356

..... 17 to 21 of the paper book. ..... 19 to 24 of paper book) that the assessee claimed credit in respect of gold ornaments as declared in the return of income for asst. yr. ..... 22 to 24 of paper book. ..... 19 to 21 of paper book along with other accompanying record on pp. ..... 34 to 50 paper book).22. ..... 11 paper book in ita no. ..... 19 to 25 paper book in ita no.1112/jp/94) it has been mentioned as having been stated by the learned authorised representative of assessee that the assessee and his own family were holding just 1,220 shares out of total 17,010 shares; ..... 19 to 25 paper book in ita no. .....

Abdul Wahid Gehlot Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2005)93TTJ(Jodh.)232

..... we have also gone through the orders of authorities below and referred to the relevant pages of the paper book to which our attention has been drawn. ..... 36 and 37 of the paper book which is a summary of date-wise cash credit and the peak amount of rs. ..... 3 of the paper book which shows comparable position of the expenses claimed and allowed for the asst. yr. ..... 8 of the paper book which is summary of the written submissions made before the authorities below. .....

Assistant Commissioner of Income Vs. Dr. Arvind Mathur

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2005)95TTJ(Jodh.)975

..... but, the case of the assessee before me is that only necessary evidence was produced before the ao, copies of which have also been placed in the paper book, which include copy of letter written by the learned authorised representative of the assessee to the ao during assessment proceedings, copy of letter inviting dr. ..... i have carefully perused the pieces of evidence placed in the paper book along with letter of the assessee wherein it was submitted that the assessee had spent rs. ..... 17 of the paper book and referred to above, the claim of the assessee is allowable. ..... 2 of the paper book, in item no. .....

Metallizing Equipment Co. (P) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

..... 1 of the paper book, and out of that the ao allowed 100 per cent depreciation on items of list a, but he did not allow the same on items of list b. ..... 1 of the assessee's paper book.21. ..... 2 to 6 of the paper book. .....

Kumbh Singh, Madho Singh and Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

..... it was also held that the principle laid down in shamlal narula's case (supra) that if source of obligation imposed by statute to pay interest arises because the claimant is kept out of his money, such interest is chargeable to tax as income, will apply if interest is payable under agreement express or implied. ..... again from the perusal of record as contained in paper book submitted by the learned authorised representative of assessee by way of written submission we find that a copy of fresh assessment under section 264/143(3), dt. ..... interest paid on compensation from the date of taking over of possession of land till it is paid is not compensation of laid acquired which deprived the claimant of his right to possession of land, but interest is paid for use of his money by the state. .....

Anand Prakash Soni Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2006)101TTJ(Jodh.)97

..... the facts apropos of these grounds are that these annexures are the note books and loose papers found during the course of search containing details of ornaments got manufactured through artisans ..... . the learned departmental representative could not draw our attention towards any paper of these annexures to show that the fact of having done manufacturing was mentioned ..... 1989-90, it is noticed that the cash flow statement for this year is available at p.198 of the paper book from which it is apparent that the three entries namely rs ..... . 158 to 165 of the paper book are the summary of these documents on the basis of which the ao had opined the assessee to have done manufacturing as well as nagina ..... . s-211 onwards of the paper book and the relevant discussion is made on ..... such details were made available to the ao but he refused to take cognizance of the same on the ground that these were made after the date of search incorporating the transactions found recorded in note books, loose papers and bank transactions ..... . 237 of the paper book in which the said investment is duly ..... . 223 of the paper book and equal amount is shown in the balance sheet for the year ending 31st march, 1994 at ..... . 261 of the paper book, it is palpable that the withdrawal of ..... the subsequent years the assessee has made available capital accounts, balance sheets and cash flow statements, the particulars of which tally with the chart of incomes as per returns already filed contained in p.s-l of the paper book.6 .....

Deputy Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Jodhpur

..... considering all the facts of the case the assessee's petition for admitting the additional evidence by way of certificate placed on p 46 of paper book is allowed for the reason that the same is considered as essentially required for the ends of justice.considering all the facts and circumstances of the case, the material on ..... the written statement furnished by assessee before learned cit(a) placed on pp 1 to 8 of the assessee's paper book that the company has not closed down the r&d division and it has got complete establishment at its disposal ..... he has contended that the details of staff welfare expenses have been given on pp 40 to 52 of paper book and all these expenses were incurred on staff on work places, though work place is not mentioned on record but these are welfare nature activities and nothing of the kind of ..... in the written statement of learned authorised representative of assessee furnished before cit(a) (pp 1 and 2 of paper book of assessee) it has been contended that the company has not closed down r&d division and it has got complete establishment at its disposal to keep ..... 460/jp/1990 and 1583/jp/1989, copy of which is placed on pp 36 to 39 of assessee's paper book tribunal jaipur has in its aforesaid decision followed the ratio decidendi of the hon'ble supreme court ..... with bank was assessed in assessee's hand does not militate against the view that the expression 'actually paid' used in section 43b stood satisfied when assessee paid money to bank for bank guarantee. .....