SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

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

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)

Section 2(13) of the IT Act which reads as under: "Business" includes any trading, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture." The above definition has used the words 'trade' 'commerce' or 'manufacture' or "any adventure or concern in the nature of trade, commerce or manufacture". The Hon'ble Gujarat High

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

purchase deed as well as khasragirdawari is available on paper book page no. 167 to 184. It is further submitted that during the course of assessment proceedings, in response to summon u/s 131, the depositor had furnished a written reply, stating that her capital was of Rs. 2,45,55,802/-, which included bank FDRs, jewellery, land etc. Reply

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

In the result the appeal of the assessee in ITA No

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

In the result the appeal of the assessee in ITA No

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

In the result the appeal of the assessee in ITA No

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

In the result the appeal of the assessee in ITA No

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

In the result the appeal of the assessee in ITA No

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

In the result the appeal of the assessee in ITA No

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

bogus. The A.O. also that the assessee had claimed net loss of 6 97% as compared to the net profit rate of 7.23% shown in the immediate preceeding year, therefore, books of account are liable to be rejected. After making comparsion of net profit of last three years, the A. O. applied net profit rate of 7.6% to the total