SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

loss to the Revenue / Income Tax Department. The Hon'ble Supreme Court in the case of Hindustan Steels Ltd. vs. State of Orissa (supra) inter alia held as under:-"An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceedings, and penalty will not ordinarily be imposed unless the party obliged

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

losses made by his constituent, as the kachha arahtia,\ndoes not have any dominion over the goods. The Board has advised that so far as\nkachha arahtias are concerned, the turnover does not include the sales effected on\nbehalf of the principals and only the gross commission has to be considered for the\npurpose of section 44AB. In the case

SHRI MAHENDRA KUMAR GOYAL, HUF,PALI. vs. ITO, WARD-2, PALI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Mahendra Kumar Vs. Ito – Ward-2 Goyal Huf, Pali, Marwar, M/S Merita &Co,Ca Pali-306401, 244,Kamalanehru Rajasthan Nagar,Opp;Prakartic Chikitsa Kendra, Chopasni Road, Jodhpur-348008, Rajasthan Pan/Gir No. : Aaehm7139L Appellant .. Respondent Assessee By : Shri N. R Mertia, Ca Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)(Cit(A)-I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Fallowing Grounds Of Appeal As Under: Sh. Mahendra Kumar Goyal Huf, Pali. 1. In The Facts & Circumstances Of The Case The Ld. Commissioner Of Income Tax (Appeals-1), Jodhpur Has Erred In Law & Facts In Maintaining The Disallowance Of Interest Made By Ld. A.O Of Rs. 4,61,473/- (3,11,690/- + 1,49,783/-) By Invoking Sec. 36(1)(Iii) Of The Act Which The Ld. Cit(A) Erroneously & Unjustifiedly Held As Right Actions On The Part Of The Id. A.O. The Actions Being Erroneous & Unjustified May Kindly Be Cancelled. The Hon'Ble Itat May Kindly Allow The Appeal By Allowing The Claimed Interest As Revenue Expenditure.

TDS return filed. On perusal of the financial statements, the AO find that the GP rate was not properly considered and the Sh. Mahendra Kumar Goyal HUF, Pali. assessee has made various claims in the books of accounts, since the assessee could not substantiated with the complete details, the AO has estimated addition @10% of the total expenses

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

losses made by his constituent, as the kachha arahtia, does not have any dominion over the goods. 6. The AR contended that while processing the Return of Income u/s 143(1) of the Act, AO/CPC has accepted Returned income, but it has restricted the claim of TDS to Rs. 23,106/- as against Rs. 1,21,141/-. Thus disallowed

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

losses made by his constituent, as the kachha arahtia, does not have any dominion over the goods. 6. The AR contended that while processing the Return of Income u/s 143(1) of the Act, AO/CPC has accepted Returned income, but it has restricted the claim of TDS to Rs. 23,106/- as against Rs. 1,21,141/-. Thus disallowed

BOHAR SINGH,SRI KARANPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

losses made by his constituent, as the kachha arahtia, does not have any dominion over the goods. The Board has advised that so far as kachha arahtias are concerned, the turnover does not include the sales effected on behalf of the principals and only the gross commission has to be considered for the purpose of section 44AB. In the case

ANU SETIYA,SADULSHAHAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

losses made by his constituent, as the kachha arahtia, does not have any dominion over the goods. The Board has advised that so far as kachha arahtias are concerned, the turnover does not include the sales effected on behalf of the principals and only the gross commission has to be considered for the purpose of section 44AB. In the case

O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the interests of the Revenue unless the view taken by the Income-tax Officer is unsustainable in law.” The principle which has been laid down

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 amount was deposited delayed and based on the provisions of law, the same would have to be disallowed while making the computation of income and would be claimed only in the year of payment. Since the said amount stands already included in the income while making the computation of income there is hardly any need to make any comment

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.

set of facts i.e. Govt. Policies and increased business turn over by more than 75%, is not only found to be reasonable but also true & fair. Further considering the vital facts that in the line of Soya oil manufacturing business, the G. P. rate cannot remain uniform as there are cycles of ups and downs in various sectors of economy

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

loss of revenue to the Government. The Form 27C obtained by the appellant from the buyer in April 2018 in respect of sales made during F.Y 2010-11 is therefore required to be disregarded, even if the same is admitted as additional evidence. In view of the same, it is held that the provisions of section 206C(1A) for providing

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

loss of revenue to the Government. The Form 27C obtained by the appellant from the buyer in April 2018 in respect of sales made during F.Y 2010-11 is therefore required to be disregarded, even if the same is admitted as additional evidence. In view of the same, it is held that the provisions of section 206C(1A) for providing

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

loss of revenue to the Government. The Form 27C obtained by the appellant from the buyer in April 2018 in respect of sales made during F.Y 2010-11 is therefore required to be disregarded, even if the same is admitted as additional evidence. In view of the same, it is held that the provisions of section 206C(1A) for providing

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

losses and the legitimate expenses of the business..." (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

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

In the result the appeal of the assessee in ITA No

losses and the legitimate expenses of the business..." (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

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

In the result the appeal of the assessee in ITA No

losses and the legitimate expenses of the business..." (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

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

In the result the appeal of the assessee in ITA No

losses and the legitimate expenses of the business..." (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

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

In the result the appeal of the assessee in ITA No

losses and the legitimate expenses of the business..." (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