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.”

17 ITO vs. Ms Rama Allure LLP Identity: the identity of the partner Shri Suresh Chandra Koolwal is beyond doubt, he is partner of the present LLP. We have furnished the name & address, PAN, Income-tax return, confirmations of account and copy of bank statements to the AO. Thus, the identity of Sh. Suresh Chandra Koolwalis duly stood established. Capacity

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

2. The presumption under section 132(4A) and 292C is applicable to the print outs of seized material ledger accounts from accounting software showing cash transaction as extracted in the assessment orders (page 23 to 27 of assessment order for the AY 2013-14 and 17 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. respective pages of other

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

2. The presumption under section 132(4A) and 292C is applicable to the print outs of seized material ledger accounts from accounting software showing cash transaction as extracted in the assessment orders (page 23 to 27 of assessment order for the AY 2013-14 and 17 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. respective pages of other

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

iii) Only because the Investigation Wing has drawn certain flow chart where from the bank account of Jagadamba Trading certain amount is transferred to Peacock Vintrade Pvt. Ltd. from where funds were transferred to various companies and finally an amount of Rs. 90 lakhs was transferred by Chitravali Barter Pvt. Ltd. to M/s Swift

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.

2) and subsequently various query letters along with notice u/s 142(1) to the assessee company. 6] That during the assessment proceedings the assessee company had furnished complete reply along with documentary evidences, books of accounts, stock register, sales & purchase bills, detail of expenditures etc 12 Asst. Year: 2017-18 furnished before the Id AO. The assessee company further submitted

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi

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.

iii. Reasons were recorded on the basis of vague, non- specified and irrelevant material. iv. The AO completing the assessment had no jurisdiction over assessee's case. The Hon'ble Tribunal may very kindly allow the appeal by deciding these issues correctly and as per law. 3. That, the ld. CIT(A) erred in law and in fact

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

bogus. This finding is totally lacking in the assessment order. The Hon'ble Supreme Court in the case of J. K. Woollen (72 ITR 612) had observed that the question as to whether an amount claimed as expenditure was laid out or expended wholly or exclusively for the purpose of business, profession or vocation as required under s. 10(2

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

iii) the rental receipts (Rs.1,20,000/-). If all these figures clubbed, the assessee has availability of funds aggregating Rs.44,46,994/- which are sufficient to cover the cash deposits of Rs.17.45 lakhs (deposited in bank) and the figures of outstanding debtors shown of Rs.18 lakhs. Thus, it is apparently clear that the cash received and deposited in the bank

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

III in the state of Haryana on Design, Build, Finance, Operate and Transfer (DBFOT) Basis Notice by the concessionaire for payment of compensation on account of delay events, additional works/change of scope and breach of contract by the authority." In view of the facts furnished by the assessee, the amount of Rs.1,72,77,91,273/- shown

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

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall