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

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

In the result the appeal of the assessee in ITA No

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

In the result the appeal of the assessee in ITA No

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

In the result the appeal of the assessee in ITA No

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

In the result the appeal of the assessee in ITA No

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

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

In the result the appeal of the assessee in ITA No

x) In Man Mohan Sadani vs. Commissioner of Income-tax [2010] 188 Taxman 277 (Madhya Pradesh), the Hon'ble Madhya Pradesh High Court, held that "the total sales could not be regarded as the profit of the assessee. The net profit rate had to be adopted and once it was adopted it could not be said that there was perversity

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

56,06,219/-. After considering the already declared gross profit of Rs.4,36,79,809/-, the differential amount of Rs. 1,19,26,410/- is added by the AO to the total income of the assessee. It is seen that the total turnover of Rs. 185,35,46,666/- comprises an amount of Rs. 1,11,60,612/- which