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

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

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

business income. The judgements cited by the appellant are in the context where the addition was not clear and was ambiguous. Ashiana Buildprop Pvt. Ltd., Udaipur. 8. On the above two issues that the books of accounts have not been rejected and the section has not been mentioned in the assessment order it is submitted that no prejudice has been

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

In the result, appeals of the assessee are partly allowed

business income. The\njudgements cited by the appellant are in the context where the addition was not clear and\nwas ambiguous.\n18\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\n8. On the above two issues that the books of accounts have not been rejected and the section\nhas not been mentioned in the assessment order

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

business income. The\njudgements cited by the appellant are in the context where the addition was not clear and\nwas ambiguous.18\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\n8. On the above two issues that the books of accounts have not been rejected and the section\nhas not been mentioned in the assessment order it is submitted

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

purchase deed as well as khasragirdawari is available on paper book page no. 167 to 184. It is further submitted that during the course of assessment proceedings, in response to summon u/s 131, the depositor had furnished a written reply, stating that her capital was of Rs. 2,45,55,802/-, which included bank FDRs, jewellery, land etc. Reply

THAKUR BUILDCON (P) LTD. ,RAJSAMAND vs. ITO, WARD-1, RAJSAMAND

Appeal stands dismissed whereas the assessee’s ground stands partly allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ Ita No.345/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Thakur Buildcon (P) Ltd. Income Tax Officer-Ward-1 C/O. Rajendra Jain Advocate Rajsamand बनाम/ 106, Akshay Deep Complex, Rajasthan-313 324. Vs. 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) : & आयकरअपील सं./ Ita No.346/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Income Tax Officer-Ward-1 Thakur Buildcon (P) Ltd. बनाम/ Rajsamand Thakurgarh N.H. 8 Rajasthan-313 324. Sevali, Rajsamand Vs. Rajasthan-313 324. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) :

business. However, at the same time, genuineness of the purchases could not be established beyond doubt. The assessee could not produce the tainted party so as to confirm the transactions. The stated factual matrix, in our considered opinion, would make it a fit case to make estimated additions to account for profit element embedded in these suspicious / unverified purchases

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

Income tax Act and that the VAT authority had treated such purchases and sales as genuine. The books of account have been maintained in the regular course of business and cash deposits in the books of account are duly accounted for in the books of account. The lower authorities allegation of non- maintenance of stock register is factually incorrect while

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

In the result, appeals of the Revenue are dismissed

business, Ready Mix Concrete Manufacturing and allied activities. The assessee filed return of income on 23.11.2014 declaring total income of Rs. 29,02,210/-. 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

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

income from business and other sources. Information received from DDIT (Inv.) Ahmedabad regarding a search operation in the case of Jignesh Shah and Sanjay Shah revealed evidence of unaccounted cash and bogus Long Term Capital Gains (LTCG). An investigation into the assessee's transactions showed purchase

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

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

purchases and sales are on account of M/s Swift Tie Up Pvt. Ltd. on Adat basis for which it has charged rent, interest, brokerage and Adat of Rs.5,86,612/- from the party 15 ITA 482/Jodh/2018 ACIT Vs M/s Manoj Kumar Vipin Kumar. and included in its income. This income is also accepted and assessed

LAL CHAND CHOUDHARY,JAISALMER vs. ACIT/DCIT CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelal Chand Choudhary Acit/ Dcit, Circle, S-8, Transport Nagar, Barmer Jaisalmer - 345001 Pan No. Aaopc 6671 K Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.:

bogus transactions which certainly amount to double taxation of same income which is not permissible under law. In the present case, the assessee has already offered the income derived out of the sales of tractors and debtors realization hence, the onus has been discharged by it and same income cannot be taxed again. 23. The next issue pertains to addition

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.

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 register, bank statement, etc. in compliance to various quarries raised

ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

business of manufacturing and trading of textile products. It filed its return of income on 15.10.2016 at Nil income. During the year it declared gross profit of Rs.5.22 crore on sales of Rs.36.14 crore giving G.P. rate of 14.47% as against gross profit of Rs.5.37 crore on sales of Rs.3.31 crore giving G.P. rate of 16.19% in last year

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

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

purchases and\ncorresponding sales made are recorded in the books of the assessee, and no doubts\nwhatsoever have been expressed in this regard by the AO.\nAnother gross mistake committed by the AO is that on one hand he is disbelieving the\nopening balance of debtors of Rs.18 lakhs while on the other hand, he is making an\naddition

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

business relation with these companies and fund transferred to M/s India Nivesh Securities Pvt. Ltd were received from these companies. The assessee has also claimed that funds so received from these companies were repaid during the year itself. Form the balance sheet it is very clear that the assessee booked loss of Rs.1,63,29,629/- in trading of shares

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

income disclosed therein after taking into consideration the purchases made from the appellant. In view of these reasons, the contention of the appellant that there is no loss to the revenue on account of non-collection of TCS by her since the relevant sales have been duly credited in her books which have been audited by a Chartered Accountant

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

income disclosed therein after taking into consideration the purchases made from the appellant. In view of these reasons, the contention of the appellant that there is no loss to the revenue on account of non-collection of TCS by her since the relevant sales have been duly credited in her books which have been audited by a Chartered Accountant