ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

bogus entities and never produced complete details and books of accounts before the AO while deleting addition of Rs.7,82,95,551/-. Ld. DR also submitted that the ld. CIT(A) had also erred in accepting the verbal contention of the assessee that purchase of Rs.10,00,68,034/- were bifurcated in the name of seven parties to obtain loan

THAKUR BUILDCON (P) LTD. ,RAJSAMAND vs. ITO, WARD-1, RAJSAMAND

Appeal stands dismissed whereas the assessee’s ground stands partly allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ Ita No.345/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Thakur Buildcon (P) Ltd. Income Tax Officer-Ward-1 C/O. Rajendra Jain Advocate Rajsamand बनाम/ 106, Akshay Deep Complex, Rajasthan-313 324. Vs. 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) : & आयकरअपील सं./ Ita No.346/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Income Tax Officer-Ward-1 Thakur Buildcon (P) Ltd. बनाम/ Rajsamand Thakurgarh N.H. 8 Rajasthan-313 324. Sevali, Rajsamand Vs. Rajasthan-313 324. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) :

Section 148 of the Income Tax Act, 1961. In the said assessment, the assessee was saddled with certain peak additions of Rs.216.77 Lacs on account of alleged bogus purchases and the same is the sole subject matter of cross- appeals before us since Ld. CIT(A) has granted partial relief to the assessee in the impugned order. 2. The effective

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

69,53,808.00 8,01 94 416.00 2016-17 31 03 2016 $5,91,52000 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

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

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

69 or 69A or trading or u/s 56 i.e. other sources. It may be worthwhile to mention that when in the Act for every additions, the provisions or section has been provided by the legislature, otherwise there shall be no meaning of the Act. Hence the addition is wrongly made against the Act . (vide page 21-22 of the order

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

In the result, appeals of the assessee are partly allowed

69 or 69A or trading or u/s 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

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

69 or 69A or trading or u/s 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

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

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.

section, where the Assessing Officer is satisfied that " ............... Since the ld. AO had not proceeded as per the mandatory provision of law, hence the ld. CIT(A) erred in maintaining the impugned asst. order. The same may kindly be cancelled and quashed. Such action and decision ought to have been sue-moto taken

MAHENDRA KUMAR MUTHA,JODHPUR vs. DCIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalmahendra Kumar Mutha, Vs. Deputy Commissioner Of M/S R.B. Mutha & Co. Income Tax, B-11/A, Mandore Mandi, Circle-3, Jodhpur. Jodhpur. Pan No. Abmpm 02466 M Assessee By Shri Ajay Moondra Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 29/01/2021

69,750.00 against the declared gross profit of Rs. 32,05,728.00. Therefore an addition of Rs. 54,64,022.00 is hereby made to the total income of the assessee. 3 ITA 248/Jodh/2018 Mahendra Kumar Mutha Vs ACIT 4. Being aggrieved by the order of the A.O., the assessee carried the matter before the ld CIT (A) and submitted that

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

LAL CHAND CHOUDHARY,JAISALMER vs. ACIT/DCIT CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelal Chand Choudhary Acit/ Dcit, Circle, S-8, Transport Nagar, Barmer Jaisalmer - 345001 Pan No. Aaopc 6671 K Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.:

Section 145(3) are applicable still the arbitrary addition cannot be made. The AR had requested that assessee’s sales may be accepted genuine and addition may be deleted. 15. The Ld. DR on the other hand relying on the order of the lower authorities. 16. From the records, it is seen that the AO had made general observations without

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

69 A. 4. The assessee company craves its rights to add, amend or alter any of the grounds on or before the hearing. 3. The ground no. 1 of the appeal has not been pressed by the appellant assessee and accordingly the same is dismissed as not being pressed. 4. In ground no.2, the appellant has challenged the confirmation

SMT KRISHNA AGARWAL ,PALI vs. ITO WARD-1, PALI, PALI

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

section 68 of the Act cannot be sustained. Accordingly, I delete the addition made by the Assessing Officer. This ground is allowed.” e) ITAT, Delhi Bench in the case of ACIT v/s Baldev Raj Charla reported in 121 TTJ 366 held as under: “Income from undisclosed sources- Addition under s. 69- Cash deposits – There being no material with IT authorities

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

purchase By Commission Wheat Journal 44 1,00,42,400.00 flour sales To Commission Journal 45 50,212.00 Sanjay Rathi HUF Journal 46 9,85,596 By MUDAT Journal 48 1,83,808.00 1,02,26,208.00 1,02,26,208.00 The whole scenarios show that the fund repaid by the assessee to the above concerns was again received back

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

In the result the appeal of the assessee in ITA No

section 115BBE of the Act. (xiii) Before me, the Ld. AR of the appellant has contended that the amount of Rs. 1,84,36,500/- was received against the revenue receipts of the hospital and argued that the Ld. AO has given no reasonable basis for making this addition, despite all details of such deposits submitted during the assessment proceedings

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

In the result the appeal of the assessee in ITA No

section 115BBE of the Act. (xiii) Before me, the Ld. AR of the appellant has contended that the amount of Rs. 1,84,36,500/- was received against the revenue receipts of the hospital and argued that the Ld. AO has given no reasonable basis for making this addition, despite all details of such deposits submitted during the assessment proceedings