ASSTT. COMMISSIONER OF INCOME TAX, PAOTA C ROAD vs. HRDK BULLION AND REFINERY PRIVATE LIMITED, JODHPUR

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

20,72.29.266.00 2017-18 31.03.2017 59.93.791.00 38,37,97.674.00 3. it is noted that the assessee had made a sale of Rs 38,37,97,674/-(P&L account is hereunder reproduced). Trading Account for the year ending Fist March, 2017 PARTICULARS AMOUNT CURRENT YEAR PREVIOU SYEAR AMOUNT CURRENT YEAR (Amount in Rs.) PREVIOU PARTICULAR'S SYEAR TO OMNNING STOCK

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.

20. That petitioner may kindly be permitted to raise any addition or alternative ground at or before the time of hearing. 21. The petitioner prays for justice and relief. 3. In Ground No. 1 to 6, the assessee has challenged the rejection of books of accounts and applications of provisions of Section 145(3) of the Act in applying profit

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

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

In the result, appeals of the assessee are partly allowed

section of addition has not been mentioned in the assessment order it is\nalso submitted that in case the Hon’ble Bench is pleased to allow relief to the appellant in\nany of these two contentions of appellant, it is humbly prayed that opportunity for\nmaking fresh assessment may be provided to the assessing officer.\nIn view of the ratio

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)

bogus. Therefore, in my considered view, the addition has been made purely on the basis of suspicion. Such action of authorities below cannot be affirmed. I, therefore, direct the AO to delete the impugned addition. Thus, ground raised by the assessee in this appeal is allowed." Nand Kumar Taneja & Anr. vs. ITO(2019) 55 CCH 0705 (DelTrib) Para

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

In the result, appeals of the Revenue are dismissed

bogus - Held, yes - Whether since Assessing Officer had drawn an adverse conclusion only on account of non-verifiability of sundry creditors but there being no dispute as regards purchases and trading results having been accepted, addition made under section 68 was not sustainable - Held, yes [Paras 15.2 & 15.3] [In favour of assessee]" In the case of Continental Carbon India

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

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

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

In the result, the appeal filed by the assessee is allowed

purchases and\ncorresponding sales made are recorded in the books of the assessee, and no doubts\nwhatsoever have been expressed in this regard by the AO.\nAnother gross mistake committed by the AO is that on one hand he is disbelieving the\nopening balance of debtors of Rs.18 lakhs while on the other hand, he is making an\naddition

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.”

20 ITO vs. Ms Rama Allure LLP invested by the company as a non-current asset and as per the audited financials the amount cannot be liquidated by March 2020. In this regard, we have to submit that Mr. Arpit Khandelwal is not any stranger but his very own Son, it was explained before AO that Mr. Arpit provided funds

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

In the result the appeal of the assessee in ITA No

20. On an average every patient undergoes 3-4 x-rays during common orthopedic procedure, whereas in trauma this can go up to 15-16 x-rays. The data has been picked from the system, the copy of which your Mewar Hospital Pvt. Ltd. vs. ACIT goodself have already taken as a software backup during the search. A detailed reconciliation

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

In the result the appeal of the assessee in ITA No

20. On an average every patient undergoes 3-4 x-rays during common orthopedic procedure, whereas in trauma this can go up to 15-16 x-rays. The data has been picked from the system, the copy of which your Mewar Hospital Pvt. Ltd. vs. ACIT goodself have already taken as a software backup during the search. A detailed reconciliation

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

20. On an average every patient undergoes 3-4 x-rays during common orthopedic procedure, whereas in trauma this can go up to 15-16 x-rays. The data has been picked from the system, the copy of which your Mewar Hospital Pvt. Ltd. vs. ACIT goodself have already taken as a software backup during the search. A detailed reconciliation

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

20. On an average every patient undergoes 3-4 x-rays during common orthopedic procedure, whereas in trauma this can go up to 15-16 x-rays. The data has been picked from the system, the copy of which your Mewar Hospital Pvt. Ltd. vs. ACIT goodself have already taken as a software backup during the search. A detailed reconciliation

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

20. On an average every patient undergoes 3-4 x-rays during common orthopedic procedure, whereas in trauma this can go up to 15-16 x-rays. The data has been picked from the system, the copy of which your Mewar Hospital Pvt. Ltd. vs. ACIT goodself have already taken as a software backup during the search. A detailed reconciliation

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

In the result the appeal of the assessee in ITA No

20. On an average every patient undergoes 3-4 x-rays during common orthopedic procedure, whereas in trauma this can go up to 15-16 x-rays. The data has been picked from the system, the copy of which your Mewar Hospital Pvt. Ltd. vs. ACIT goodself have already taken as a software backup during the search. A detailed reconciliation