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

56 i.e.\nother sources. It may be worthwhile to mention that when in the Act for every\nadditions, the provisions or section has been provided by the legislature,\notherwise there shall be no meaning of the Act. Hence the addition is wrongly\nmade against the Act . (vide page 21-22 of the order).”\nThe same has also been held recently

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

In the result, appeals of the assessee are partly allowed

vii) It is accepted by the assessee company that noting on such papers are computer\ngenerated ledger account of the persons who have purchased flats from the company but\nthe transactions mentioned in this ledger accounts were not executed with the company.\nThis is again avoiding tactics even when the assessee company has been caught with the\nevidences of cash

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

56,000/- respectively. 6. Being aggrieved with the assessment order, the assessee preferred an appeal before the ld CIT(A) who has reproduced the assessment order and endorsed the finding of the Assessing Officer in arbitrary manner by way of reproducing the assessment order in the impugned order on pages 2 to 59. It is seen that

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.

56,06,219/-. After considering the already declared gross profit of Rs.4,36,79,809/-, the differential amount of Rs. 1,19,26,410/- is added by the AO to the total income of the assessee. It is seen that the total turnover of Rs. 185,35,46,666/- comprises an amount of Rs. 1,11,60,612/- which

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

In the result the appeal of the assessee in ITA No

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

In the result the appeal of the assessee in ITA No

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

In the result the appeal of the assessee in ITA No

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

In the result the appeal of the assessee in ITA No

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

In the result the appeal of the assessee in ITA No

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations

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

In the result the appeal of the assessee in ITA No

56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding in the order of the lower authority as to why the page based on which the addition is made is in the nature of incriminating material and in the absence of clear explanations