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

In the result the appeal of the assessee in ITA No

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

In the result the appeal of the assessee in ITA No

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

In the result the appeal of the assessee in ITA No

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

In the result the appeal of the assessee in ITA No

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

In the result the appeal of the assessee in ITA No

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

In the result the appeal of the assessee in ITA No

40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider the disallowance on this aspect. Based on that aspect of the case we vacate the disallowance and ground no. 2.2 raised by the assessee

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

purchases, closing stock details, led to the legitimate Inference that the books/supporting evidences/bills vouchers had not been properly particularly when there was a steep fall in net profit rate, in the year under consideration there was loss of 6.97% of receipts whereas in the immediately preceding year the assessce had declared net profit at 7.23% of receipts 5.5 In view

PUKHRAJ KUNDANMAL SHAH,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

purchase bills were disregarded and ignored blindly and nothing contrary was brought on record. 4. That the addition was made & confirmed by lower authorities without properly considering the submissions and evidences filed before them. 5. That the learned Commissioner of Income Tax (Appeals) has erred in applying the theory "Human Probability Test and Preponderance of Probability in the facts

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

purchased and sale equity shares of scripts Sun Asian. No incriminating documents found during the course of search proceedings. 4. That on the facts and circumstances of the case, both the AO and ld. CIT (A) erred have not brought on record any concrete material on record before holding the LTCG claimed

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

purchased 2800 shares on 09/03/2012 for Rs.2,80,000/-. The said scrip was sold in the financial year 2014-15 for Rs,.1,58,67,077/- through the broker, Shri Suresh Rathi. The assessee claimed exemption of the LTCG of Rs.1,55,87,077/- u/s 10(38) of the Act. The Ld.AO has treated the entire transaction as bogus

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

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

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

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

In the result, appeals of the Revenue are dismissed

bogus sundry creditors. Being aggrieved by the order of AO, the assessee preferred appeal before the ld. CIT (A). The ld. CIT (A) vide his order after discussing the matter in great details allowed the appeal of the assessee by deleting the addition. Now the Revenue is in appeal before us. 3. Before us, the ld. D/R supported the order

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.”

Bogus. The AO has arbitrarily without making any inquiry has doubted the identity of the Dubai Bank accounts & declared as ‘Undisclosed’. Also, the Ld. AO without assigning any strong reason or document evidence the audited financial statements of Aptus Trading DMCC and simply declared the funds provided by Mr. Arpit to Mr. Suresh as not explained. 9. It would