Sarvodaya Mining Services, Nimbahera vs. Assistant Commissioner of Income-Tax, Central Circle-1, Udaipur
In the result, the appeal of the assessee bearing ITA No
ITA 438/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18
Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee
For Appellant: Shri Sakar Sharma, C.AFor Respondent: Shri Brij Lal Meena, Addld. CIT – DR
Section 139Section 143(3)Section 145Section 250Section 44A
…by the Ld.CIT(A) and a separate observation was made related to 20% of addition of expenses of Rs.40,67,763/- which comes to Rs.8,13,552/-. Respectfully relied on the order of the Hon’ble Rajasthan High Court in the case of Kashiram Radhekrishan v. CIT [1985] 155 ITR 609/ [1986] 27 Taxman 397 (Raj.). The specific lacuna was not pointed out by both the revenue authorities related disallowance of expenses. The assessee had undergone tax audit and maintaining the books of account u/s 44AB of the Act. The contradiction with audited books of account and the findings of the lower authorities is not established during t…
