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12 results for “bogus purchases”+ Section 153A(1)(b)clear

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Key Topics

Section 143(3)45Section 153A21Addition to Income12Section 1459Section 145(3)7Section 1326Section 2503Section 234A3Natural Justice3

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

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

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

Section 132Section 145(3)Section 153ASection 234ASection 250

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

ITA 707/JODH/2024[2014-15]Status: Disposed
ITAT Jodhpur
26 May 2025
AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

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

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

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

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

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

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

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

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

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

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

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

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

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

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

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

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

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

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

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

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

In the result, appeals of the assessee are partly allowed

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

153A r.w.s.\nsection 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone.\n11\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nGOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/-\nin A.Y. 2014-15, Rs.5,91,76,693/- or 1