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

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

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

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

ACIT, CIRCLE, BARMER vs. M/S. MAHAVEER INFRA ENGINEERING PVT. LTD. , MUMBAI.

In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

deducted and the payments were cleared in subsequent years. Therefore, finding no substance in this ground raised by the revenue, we dismiss the same. 6. Unsecured Loan Creditors 6.1 The assessee reflected year-end loan creditors for Rs.739.29 Lacs. Accordingly, the assessee was required to establish the identity as well as creditworthiness of the entities in terms of requirements

M/S. MAHAVEER INFRA ENGINEERING PVT. LTD. ,MUMBAI. vs. DCIT, CIRCLE, BARMER

In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

deducted and the payments were cleared in subsequent years. Therefore, finding no substance in this ground raised by the revenue, we dismiss the same. 6. Unsecured Loan Creditors 6.1 The assessee reflected year-end loan creditors for Rs.739.29 Lacs. Accordingly, the assessee was required to establish the identity as well as creditworthiness of the entities in terms of requirements

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , PAOTA C ROAD vs. J.M. METALS, BASNI

purchases nor the opening and closing\nstock. Meaning thereby that the AO has not doubted the statement of account\nnor pointed out any discrepancy in the books of account under the heads stock,\npurchases, sales, creditors or debtors. In the present case, nothing could have\nbeen pointed out except non-compliance of notice u/s 133(6) has no evidentiary\nvalue

SMT KRISHNA AGARWAL ,PALI vs. ITO WARD-1, PALI, PALI

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

deduction of TDS and duly disclosed in the return of income. However due to sudden death of husband of the assessee, the assessee was mentally disturbed and facing lots of financial problems in her life. That after the death of her husband and as per Will of her husband, the property which was in the name of her husband

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)

purchase is to sale the plots and earn profit than the profit on sale of the same is chargeable to tax under the head income from business. In this case the intention of the assessee is clear from the fact that the same is regulary shown under the head fixed assets. The various cases relied upon by the assessee also

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

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

In the result the appeal of the assessee in ITA No

deduction for 3% on account of wastages and allowed relief of Rs. 75,392/- and sustained balance addition of Rs.3,12,338/-. 4. We also found from the record that the contention of the assessee is that the entire basis for addition was not justified. Based on the X-rays done during the 4 months period from October

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

In the result the appeal of the assessee in ITA No

deduction for 3% on account of wastages and allowed relief of Rs. 75,392/- and sustained balance addition of Rs.3,12,338/-. 4. We also found from the record that the contention of the assessee is that the entire basis for addition was not justified. Based on the X-rays done during the 4 months period from October

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

deduction for 3% on account of wastages and allowed relief of Rs. 75,392/- and sustained balance addition of Rs.3,12,338/-. 4. We also found from the record that the contention of the assessee is that the entire basis for addition was not justified. Based on the X-rays done during the 4 months period from October

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

In the result the appeal of the assessee in ITA No

deduction for 3% on account of wastages and allowed relief of Rs. 75,392/- and sustained balance addition of Rs.3,12,338/-. 4. We also found from the record that the contention of the assessee is that the entire basis for addition was not justified. Based on the X-rays done during the 4 months period from October

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

In the result the appeal of the assessee in ITA No

deduction for 3% on account of wastages and allowed relief of Rs. 75,392/- and sustained balance addition of Rs.3,12,338/-. 4. We also found from the record that the contention of the assessee is that the entire basis for addition was not justified. Based on the X-rays done during the 4 months period from October