KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

02,2018, survey proceedings u/s 133A of the IT\nAct was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo.\nDuring and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was\nnot maintaining any books of accounts. As per assessee's submission during survey total sales /\nreceipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

02,2018, survey proceedings u/s 133A of the IT\nAct was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo.\nDuring and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was\nnot maintaining any books of accounts. As per assessee's submission during survey total sales /\nreceipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

02,2018, survey proceedings u/s 133A of the IT\nAct was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo.\nDuring and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was\nnot maintaining any books of accounts. As per assessee's submission during survey total sales /\nreceipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

02,2018, survey proceedings u/s 133A of the IT\nAct was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo.\nDuring and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was\nnot maintaining any books of accounts. As per assessee's submission during survey total sales /\nreceipts during FY 2010-11 relevant

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

02,385/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon’ble SC in the case Sumati Dayal v. CIT (1995) 214 ITR 801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540 (SC). Mewar Hospital Pvt. Ltd. vs. ACIT

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

02,210/-. The return of income was processed under section 143(1) of the Income Tax Act, 1961 on 20.12.2014. Thereafter the case was selected for scrutiny. During the course of assessment, the AO found from the ITR filed by the assessee that there were huge sundry creditors having closing balance of Rs. 34,76,10,409/- which are outstanding

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

02,660/- on 26.03.2012. A search and seizure operation under section 132(1) of the IT Act, 1961 was carried out on 02.07.2015 at various premises of M/s. Kota Dall Mill Group (Shri Rajendra Agarwal), Kota. The case of the assessee was also covered by the search action. Notice under section 153A was served on the assessee

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

TDS are not genuine and this disallowance of Rs. 32,38,02,815/-(70% of 46,25,75,450/-) was included in estimated addition by applying N.P. rate of 10.32%, 2. Whether in the facts and circumstances of the case, the Id. CIT(A) is justified in deleting addition of Rs. 13,87,72,635/- made