IN THE INCOMETAX APPELLATE TRIBUNAL JAIPUR ‘A’ BENCH: JAIPUR Before Dr. Mitha Lal Meena, Hon’ble Accountant Member, and Dr. S. Seethalakshmi, Hon’ble Judicial Member (Assessment Year 2016-17 to 2019-20)

Shri Manoj Kumar Jain, Vs ACIT, Central Circle, Kalani & Co., Chartered Accountants, Kota.

5^th Floor, Mile Stone Building, Gandhinagar Turn, Tonk Road, Jaipur – 302015.

PAN No. ABPPJ1500N (Appellant) (Respondent) Assessee by Shri P.C. Parwal, C.A.

Revenue by Shri Rajesh Ojha, CIT-DR.

Date of Hearing 16.07.2025 Date of Pronouncement 11.09.2025 ORDER Dr. Mitha Lal Meena, A.M.:

These appeals are filed by the assessee against the separate order of the Commissioner of Income Tax, Appeal Udaipur-2 [hereinafter referred to as “the CIT(A)”] even dated 27.02.2025 for the assessment year 2016-17, 2017-18 and 2018-19 challenging therein confirmation of the additions made u/s 69, based on statement recorded u/s 132(4) of the Income Tax Act, 1961. Therefore, these appeals were heard together and disposed off by this consolidated order for convenience and brevity. 2. The grounds of appeal are reproduced as under:

Grounds of Appeal ITA No. 643/JPR/2025

1. The Ld. CIT(A) has erred on facts and in law in co