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

1 and 2. Only ground nos. 3 and 4 are argued by the ld. AR during the hearing. The ld. AR placed that the purchased was duly accepted and not treated as bogus. The assessee already taken this purchase in the books of accounts and declared the gross profit (GP) and net profit (NP) during impugned assessment year. So, further

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

1,52,164/ 13 14 5. Against this assessee has filed appeal before the Honble CIT(A). The assessee has filed WS and details by stating that During the course of assessment proceedings, I have filed the Form 27C duly signed by the purchaser and which clearly mentions that purchase was done for further manufacturing of other products. In section

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

1,52,164/ 13 14 5. Against this assessee has filed appeal before the Honble CIT(A). The assessee has filed WS and details by stating that During the course of assessment proceedings, I have filed the Form 27C duly signed by the purchaser and which clearly mentions that purchase was done for further manufacturing of other products. In section

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

1,52,164/ 13 14 5. Against this assessee has filed appeal before the Honble CIT(A). The assessee has filed WS and details by stating that During the course of assessment proceedings, I have filed the Form 27C duly signed by the purchaser and which clearly mentions that purchase was done for further manufacturing of other products. In section

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

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 Matrix and judicial precedents, the penalty levied

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

purchase By Commission Wheat Journal 44 1,00,42,400.00 flour sales To Commission Journal 45 50,212.00 Sanjay Rathi HUF Journal 46 9,85,596 By MUDAT Journal 48 1,83,808.00 1,02,26,208.00 1,02,26,208.00 The whole scenarios show that the fund repaid by the assessee to the above concerns was again received back

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)

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

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)

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

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)

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

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)

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

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

purchases is to\nbe added not substantial part of transaction—When in subsequent assessment year in AY 2011-\n12, AO himself made addition only @ 10% of net profit in assessment order passed under section\n143(3); book profit shown by assessee @ 11.45% for year under consideration was reasonable\nand justified-Therefore, assessee also succeeded on merit-Assssee's appeal allowed

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

In the result the appeal of the assessee in ITA No

1,84,36,500/-. The fact related to this addition emerges from the assessment order is that in the assessment proceedings the ld. AO noted that the assessee company has deposited cash of Rs. 1,84,36,500/- in Axis Bank in A/C No. 912020060853932 during the period on 10.11.2016 to 30.12.2016. The demonetization currency deposited period the period

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

1,84,36,500/-. The fact related to this addition emerges from the assessment order is that in the assessment proceedings the ld. AO noted that the assessee company has deposited cash of Rs. 1,84,36,500/- in Axis Bank in A/C No. 912020060853932 during the period on 10.11.2016 to 30.12.2016. The demonetization currency deposited period the period

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

In the result the appeal of the assessee in ITA No

1,84,36,500/-. The fact related to this addition emerges from the assessment order is that in the assessment proceedings the ld. AO noted that the assessee company has deposited cash of Rs. 1,84,36,500/- in Axis Bank in A/C No. 912020060853932 during the period on 10.11.2016 to 30.12.2016. The demonetization currency deposited period the period

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

In the result the appeal of the assessee in ITA No

1,84,36,500/-. The fact related to this addition emerges from the assessment order is that in the assessment proceedings the ld. AO noted that the assessee company has deposited cash of Rs. 1,84,36,500/- in Axis Bank in A/C No. 912020060853932 during the period on 10.11.2016 to 30.12.2016. The demonetization currency deposited period the period

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

In the result the appeal of the assessee in ITA No

1,84,36,500/-. The fact related to this addition emerges from the assessment order is that in the assessment proceedings the ld. AO noted that the assessee company has deposited cash of Rs. 1,84,36,500/- in Axis Bank in A/C No. 912020060853932 during the period on 10.11.2016 to 30.12.2016. The demonetization currency deposited period the period

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

In the result the appeal of the assessee in ITA No

1,84,36,500/-. The fact related to this addition emerges from the assessment order is that in the assessment proceedings the ld. AO noted that the assessee company has deposited cash of Rs. 1,84,36,500/- in Axis Bank in A/C No. 912020060853932 during the period on 10.11.2016 to 30.12.2016. The demonetization currency deposited period the period