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

purchases, closing stock details, led to the legitimate Inference that the books/supporting evidences/bills vouchers had not been properly particularly when there was a steep fall in net profit rate, in the year under consideration there was loss of 6.97% of receipts whereas in the immediately preceding year the assessce had declared net profit at 7.23% of receipts 5.5 In view

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

additional income during the course of the assessment proceedings and before completion of assessment, merely to cover any unverifiable expenses and to avoid prolonged litigation. The Ld. AR emphasized that there was no finding of concealment of income or furnishing of inaccurate particulars by the Assessing Officer, nor was there any reference to any specific bogus or fictitious expenditure

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

additional income during the course of the assessment proceedings and before completion of assessment, merely to cover any unverifiable expenses and to avoid prolonged litigation. The Ld. AR emphasized that there was no finding of concealment of income or furnishing of inaccurate particulars by the Assessing Officer, nor was there any reference to any specific bogus or fictitious expenditure

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

additional income during the course of the assessment proceedings and before completion of assessment, merely to cover any unverifiable expenses and to avoid prolonged litigation. The Ld. AR emphasized that there was no finding of concealment of income or furnishing of inaccurate particulars by the Assessing Officer, nor was there any reference to any specific bogus or fictitious expenditure

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

additional income during the course of the assessment proceedings and before completion of assessment, merely to cover any unverifiable expenses and to avoid prolonged litigation. The Ld. AR emphasized that there was no finding of concealment of income or furnishing of inaccurate particulars by the Assessing Officer, nor was there any reference to any specific bogus or fictitious expenditure

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT,CENTERAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

purchased from local vendors who did not issue formal invoices. These\ntransactions were recorded in the regular books and supported by internal vouchers.\nConsidering the possibility that some expenses may not be fully verifiable, the assessee,\non a conservative basis, offered additional income in the returns filed under section 148\nof the Act on 27.04.2019 for the relevant years. These

CHAMPA LAL MEHTA ,SANCHORE vs. ITO WARD-2, JALORE

In the result, the appeal of the assessee in ITA No

addition has been made by\ntoo\napplying higher GP rate of 12.5% on alleged bogus purchases and that to be on\nestimated basis, then no penalty can be levied u/s.271(1)(c).In view of that\nmatter, the impugned order is held to be infirm and perverse to the facts on\nrecord and bad in law.\n6. Considering the factual

CHAMPA LAL MEHTA,SANCHORE vs. ITO WARD-2 JALORE, JALORE

In the result, the appeal of the assessee in ITA No

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

addition has been made by applying some higher GP rate of 12.5% on alleged bogus purchases and that to be on estimated basis, then no penalty can be levied u/s.271(1)(c). Further, in A. Y. 2009-10 it has been stated that on similar application of GP rate on bogus purchases, penalty initiated by the Id. AO was dropped

PUKHRAJ KUNDANMAL SHAH,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

purchase bills were disregarded and ignored blindly and nothing contrary was brought on record. 4. That the addition was made & confirmed by lower authorities without properly considering the submissions and evidences filed before them. 5. That the learned Commissioner of Income Tax (Appeals) has erred in applying the theory "Human Probability Test and Preponderance of Probability in the facts

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

bogus purchase issue wherein the additions have been upheld in principle even when the books of accounts have not been rejected. In this regard the following judgment is also hereby referred to wherein the addition has been upheld even where the books of accounts were not rejected. Case referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

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

bogus debtors/sales without bringing evidence\non record, when assessee had filed copy of ledger accounts of the debtors, Sales &\nPurchase details like Sales Register, Purchase Register, Sales and Purchase\nInvoices and the AO had not made any further enquiry.\n3. When cash deposited is reflected as realization from debtors in books of accounts\nand if the AO has not rejected

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

In the result, appeals of the Revenue are dismissed

bogus - Held, yes - Whether since Assessing Officer had drawn an adverse conclusion only on account of non-verifiability of sundry creditors but there being no dispute as regards purchases and trading results having been accepted, addition made under section 68 was not sustainable - Held, yes [Paras 15.2 & 15.3] [In favour of assessee]" In the case of Continental Carbon India

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed

bogus purchase issue wherein the additions have been upheld in\nprinciple even when the books of accounts have not been rejected. In this regard the\nfollowing judgment is also hereby referred to wherein the addition has been upheld even\nwhere the books of accounts were not rejected.\nCase referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

bogus purchase issue wherein the additions have been upheld in\nprinciple even when the books of accounts have not been rejected. In this regard the\nfollowing judgment is also hereby referred to wherein the addition has been upheld even\nwhere the books of accounts were not rejected.\nCase referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

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.

addition of Rs 1,11,60,612/-in respect of alleged bogus sales. 18. It has been discussed as above that the assessee company is engaged in the business of trading and manufacturing of edible oil etc. and that the assessee had furnished complete detailed information and evidences such as the sales, books, sale bill, purchase books, purchases bills, stock

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

bogus. Therefore, in my considered view, the addition has been made purely on the basis of suspicion. Such action of authorities below cannot be affirmed. I, therefore, direct the AO to delete the impugned addition. Thus, ground raised by the assessee in this appeal is allowed." Nand Kumar Taneja & Anr. vs. ITO(2019) 55 CCH 0705 (DelTrib) Para

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

Bogus. The AO has arbitrarily without making any inquiry has doubted the identity of the Dubai Bank accounts & declared as ‘Undisclosed’. Also, the Ld. AO without assigning any strong reason or document evidence the audited financial statements of Aptus Trading DMCC and simply declared the funds provided by Mr. Arpit to Mr. Suresh as not explained. 9. It would

ASSTT. COMMISSIONER OF INCOME TAX, PAOTA C ROAD vs. HRDK BULLION AND REFINERY PRIVATE LIMITED, JODHPUR

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

PURCHASE-FINISHED GOODS/STOCK IN TRADE INDIRECT INCOME 5993701.0 50937010 5551520 PURCHAS 384444911 8856011 201611435 0 61 61 TO GROSS PROFIL 16198537 10404657 BCLOSING STOCK CRUSHER COOOS 22707686 22797686. 12775431 412319067 220098329 TOTAL 412319067 220098329 10 67 SON' 4. The assessing officer in its Assessment order has stated that "Futther, looking to the business trend of the assessee there is abnormal