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

natural justice, there is no final decision of the case and\nfresh proceedings are left open. All that is done is to vacate the order assailed by virtue of\nits inherent defect, but the proceedings are not terminated. (Canara Bank and Others\n(supra)). Further, an appellate authority has the jurisdiction as well as the duty to correct\nall errors

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

In the result, appeals of the assessee are partly allowed

natural justice, there is no final decision of the case and\nfresh proceedings are left open. All that is done is to vacate the order assailed by virtue of\nits inherent defect, but the proceedings are not terminated. (Canara Bank and Others\n(supra)). Further, an appellate authority has the jurisdiction as well as the duty to correct\nall errors

DINESH KUMAR JAIN ,MUMBAI vs. ITO, BALOTRA

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.374/Jodh/2019 Assessment Year: 2011-12

natural justice and is also contrary to facts, material and evidence existing on records. 2. The Commissioner of Income Tax Appeal has grossly erred in rejecting the ground of assessee that the Assessing Officer was right in issue of notice U/s 148 whereas the validity of issuing notice u/s 148 is liable to be quashed. 3. The Appellant prays that

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

natural justice because of which the appellant was adversely affected. It is to be borne in mind that the order of the Commissioner was based upon the statements given by the aforesaid two witnesses. Even when the appellant disputed the correctness of the statements and wanted to cross-examine, the Adjudicating Authority did not grant this opportunity to the appellant

SHRI MUKESH CHOUDHARY,JODHPUR vs. ITO, WARD-2(1), JODHPUR

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C. Sharma(Assessment Year-2009-10

natural justice because of which the assessee was adversely affected. It is to be borne in mind that the order of the Commissioner was based upon the statements given by the aforesaid two witnesses. Even when the assessee disputed the correctness of the statements and wanted to cross-examine, the Adjudicating Authority did not grant this opportunity to the appellant

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.

purchase of goods outside states. Without conduct these general enquiries and in absence of this has presumed that the sales are bogus which is not only against the provision of law but gross violation of principal of natural justice

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

In the result, appeal of the assessee is dismissed

natural justice, the AO disposed off the objection of the assessee vide his\nspeaking order dated 21.02.2022.\nThereafter, the AO issued a show cause notice dated 15.03.2022 to the\nassessee for not furnishing the details as required vide notice under section 142(1)\nof the Act. In response, the assessee filed reply dated 17.03.2022 through faceless\nproceedings. The reply

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.:

natural justice. 18. It is seen that from the copy of the bills furnished by the assessee in respect of the sale of tractors to the customers that the complete discription of the amount of sales were recorded by the assessee and these sales were duly verifiable from the books of account. It is also seen that appellant assessee

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) :

justice. 4 M/s. Mahaveer Infra Engineering Private Limited Assessment Years: 2014-15 & 2015-16 2. We have carefully heard the rival submissions and perused relevant material on record including written submissions and documents placed in the paper book. The judicial precedents as relied upon during the course of hearing have duly been deliberated upon. The Tribunal order in assessee

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) :

justice. 4 M/s. Mahaveer Infra Engineering Private Limited Assessment Years: 2014-15 & 2015-16 2. We have carefully heard the rival submissions and perused relevant material on record including written submissions and documents placed in the paper book. The judicial precedents as relied upon during the course of hearing have duly been deliberated upon. The Tribunal order in assessee

MAHENDRA KUMAR MUTHA,JODHPUR vs. DCIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalmahendra Kumar Mutha, Vs. Deputy Commissioner Of M/S R.B. Mutha & Co. Income Tax, B-11/A, Mandore Mandi, Circle-3, Jodhpur. Jodhpur. Pan No. Abmpm 02466 M Assessee By Shri Ajay Moondra Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 29/01/2021

justice & relief.” 2 ITA 248/Jodh/2018 Mahendra Kumar Mutha Vs ACIT 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. The only ground of the assessee in this appeal related to the sustenance of tradition addition by taking GP Rate at 1% as against the GP rate

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.”

justice as delay is of three days only. 5. We have heard the contention of the parties and perused the materials available on record. The prayer by the assessee for condonation of delay of three days has merit and we concur with the submission of the assessee. Thus, the delay of three days in filing the appeal by the assessee

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

In the result the appeal of the assessee in ITA No

nature and source of the cash deposits being proceeds arising out of cash sales and treatment of patients etc. is patently evident from the entries in the audited books of account of the Assessee. It is not the case of the A.O. that the cash deposited in the bank during the demonetization period was in excess of what was available

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

In the result the appeal of the assessee in ITA No

nature and source of the cash deposits being proceeds arising out of cash sales and treatment of patients etc. is patently evident from the entries in the audited books of account of the Assessee. It is not the case of the A.O. that the cash deposited in the bank during the demonetization period was in excess of what was available

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

In the result the appeal of the assessee in ITA No

nature and source of the cash deposits being proceeds arising out of cash sales and treatment of patients etc. is patently evident from the entries in the audited books of account of the Assessee. It is not the case of the A.O. that the cash deposited in the bank during the demonetization period was in excess of what was available

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

nature and source of the cash deposits being proceeds arising out of cash sales and treatment of patients etc. is patently evident from the entries in the audited books of account of the Assessee. It is not the case of the A.O. that the cash deposited in the bank during the demonetization period was in excess of what was available

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

nature and source of the cash deposits being proceeds arising out of cash sales and treatment of patients etc. is patently evident from the entries in the audited books of account of the Assessee. It is not the case of the A.O. that the cash deposited in the bank during the demonetization period was in excess of what was available

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

nature and source of the cash deposits being proceeds arising out of cash sales and treatment of patients etc. is patently evident from the entries in the audited books of account of the Assessee. It is not the case of the A.O. that the cash deposited in the bank during the demonetization period was in excess of what was available