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

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

153A r.w.s. section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1

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

153A r.w.s. section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone.11 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1

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

153A r.w.s. section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. 11 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1

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

In the result the appeal of the assessee in ITA No

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

In the result the appeal of the assessee in ITA No

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

In the result the appeal of the assessee in ITA No

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

In the result the appeal of the assessee in ITA No

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

In the result the appeal of the assessee in ITA No

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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

In the result the appeal of the assessee in ITA No

b. There is a variation in charging of x-rays and other radiology services according to different center and markets and offers provided in marketing campaigns and tie-ups with TPAs and Bhamasha Yojna. Moreover, there are many kind of X-rays done which have price difference. Also emergency charges after office hours are also charged at different rates

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.

153A,153B &153D. In not doing so the ld. AO had incorrectly and unlawfully acquired jurisdiction u/s 147 of the Act by overlooking the mandatory provision of Sec. 153 which starts with non-obstante clause i.e.:- " Notwithstanding anything contained in section 139, section 147, section 148, section 149, section, where the Assessing Officer is satisfied that " ............... Since