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

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

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

In the result the appeal of the assessee in ITA No

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

In the result the appeal of the assessee in ITA No

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

In the result the appeal of the assessee in ITA No

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

In the result the appeal of the assessee in ITA No

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

In the result the appeal of the assessee in ITA No

13. The ground no. 3 raised by the revenue in ITA No. 167 to 169/Jodh/2022 is common for alleged addition on account of suppression of receipt of X-ray for an amount of Rs. 33,02,385/-. The fact related to this ground as emerges from the assessment order for A. Y. 2016-17 in ITA No. 167/Jodh/2022 is that

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

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

bogus purchase issue wherein the additions have been upheld in principle even when the books of accounts have not been rejected. In this regard the following judgment is also hereby referred to wherein the addition has been upheld even where the books of accounts were not rejected. Case referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

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

bogus purchase issue wherein the additions have been upheld in\nprinciple even when the books of accounts have not been rejected. In this regard the\nfollowing judgment is also hereby referred to wherein the addition has been upheld even\nwhere the books of accounts were not rejected.\nCase referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

Bogus. The AO has arbitrarily without making any inquiry has doubted the identity of the Dubai Bank accounts & declared as ‘Undisclosed’. Also, the Ld. AO without assigning any strong reason or document evidence the audited financial statements of Aptus Trading DMCC and simply declared the funds provided by Mr. Arpit to Mr. Suresh as not explained. 9. It would

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) :

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

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)

13 result in addition of Rs. 36,750/- and entire rental income of Rs. 1,22,500/- was treated as income from other sources. Based on that observation the ld. AO completed the assessment on 26.11.2019. 4. Aggrieved from the order of Assessing Officer, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised

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.

b) No details of transporters are available by the appellant. c) It is seen that there is a deposit of cash in bank account of Shri Rahul Kumar, proprietor of M/s. Milap Enterprises and subsequently this amount is invariably transferred to the appellant. As stated earlier M/s. Milap Enterprises was found to be bogus and no such concern was found

BHAGWATI LAL MADRECHA,RAJSAMAND vs. ITO, WARD-1,, RAJSAMAND

Bench: Hearing.”

purchase of Petrol and Diesel & is a dealer of Indian Oil Corporation. The assessee filed his return of income on 01.10.2014 declaring total income at Rs. 3,20,830/-. The case was selected for scrutiny under CASS and notice u/s 143(2) of the Act was issued on 28.08.2015. The AO completed the assessment