M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

purchases amounting to Rs. 2,12,551/- which were bogus in view of the observation of the ld. AO. 2. Disallowance of interest u/s. 36(1)(iii) of Rs. 16,33,869/-. 4 M/s Sunil & Company 3. Disallowance of part of personal nature expenses of Rs. 1,56,776/-. Against the above additions so made the appeal filed

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

carried out at the residential and business\npremises of the assessee group on 26/08/2015 to 28/08/2015 u/s 132 of the Income\nTax Act, 1961. During search, as per record some documents were found and\nseized. The assessee filed its original return of income u/s 139 on 25.09.2013\ndeclaring total income of Rs.7,70,040/-. Consequent upon search, Notice u/s 153A25

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

In the result, appeals of the assessee are partly allowed

carried out at the residential and business\npremises of the assessee group on 26/08/2015 to 28/08/2015 u/s 132 of the Income\nTax Act, 1961. During search, as per record some documents were found and\nseized. The assessee filed its original return of income u/s 139 on 25.09.2013\ndeclaring total income of Rs.7,70,040/-. Consequent upon search, Notice u/s 153A

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

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.

forwarded to the appellant for itscomments and the comments of the appellant are received vide letter dated 06.03.2025. The AO, in the Remand Report, has discussed in detail the basis of additions made under this head in para 7 on page 5 of the Remand Report and has finally come to a conclusion that the AO has made just

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

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

loss account) and on the other hand\namounts received from above parties has also been added u/s. 68 of the Act.\"\nShree Sanand Textiles Industries Ltd. V. DCIT vide (ITA No. 1166/AHD/2014) -\nWe also note that the provisions of section 68 cannot be applied in relation to the\nsales receipt shown by the assessee in its books of accounts

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

loss. The ld. AO has issued the notice u/s 148 on\n19.03.2021(PB1), on the reason that” Information received from ITBA\nunder AIMS, Multi Year\nNMS Priority. 1. As per information code SFT 004, the assessee has deposited cash in account\nother than current account amount of Rs.1,75,20,300/- during the F.Y. 2016-17 assessee has not\nfiled