ITO, WARD-2, HANUMANGARH vs. SMT. LALITA SARAF , HANUMANGARH TOWN

In the result, the appeals of the Department are dismissed and the Cross objections of the assessees are allowed

Bench: Shri N.K. Sainithe Income Tax Officer, Vs Smt. Lalita Saraf, Ward-2, Hanumangarh C/O Mangi Lal Saraf, In Front Of Mandi Studio, Hanumangarh Town

section 145(3) of the Act, considered the purchases of Rs. 85,18,926/- from following two parties as bogus:- 1. M/s Bhoomi Sales Corporation Rs. 57,91,028/- 2. M/s Saj Enterprises Rs. 27,27,898/- Total Rs. 85,18,926/- The Assessing Officer added 25% of the aforesaid purchases amounting to Rs. 21,29,732/- in the income

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) :

Section 148 of the Income Tax Act, 1961. In the said assessment, the assessee was saddled with certain peak additions of Rs.216.77 Lacs on account of alleged bogus purchases and the same is the sole subject matter of cross- appeals before us since Ld. CIT(A) has granted partial relief to the assessee in the impugned order. 2. The effective

ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

bogus entities and never produced complete details and books of accounts before the AO while deleting addition of Rs.7,82,95,551/-. Ld. DR also submitted that the ld. CIT(A) had also erred in accepting the verbal contention of the assessee that purchase of Rs.10,00,68,034/- were bifurcated in the name of seven parties to obtain loan

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

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, 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 UDAIPUR, UDAIPUR

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

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

bogus. In our considered view, reliance is placed on the decision of the Hon'ble Supreme Court in Damodar Jajoo (supra) and the decisions of the coordinate benches of the Tribunal cited (supra). Respectfully following the said precedents, we hold that the orders of the revenue authorities cannot be sustained. Accordingly, the addition made under sections

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

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 206C

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

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 206C

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

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 206C

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.:

Section 145(3) are applicable still the arbitrary addition cannot be made. The AR had requested that assessee’s sales may be accepted genuine and addition may be deleted. 15. The Ld. DR on the other hand relying on the order of the lower authorities. 16. From the records, it is seen that the AO had made general observations without

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

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

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