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

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

set of the seized ledger accounts which shows the date-wise21\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nand party was receipt of cash (which are not shown in the disclosed books of accounts) –\nall these seized material along with other evidences as discussed in the orders of the AO\nand CIT Appeal, point out towards

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

set of the seized ledger accounts which shows the date-wise\n23\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\n“Ground No.1: The impugned order u/s 153A r.w.s 143(3) of the I.T. Act,1961 dated\n29.12.2017 as well as theaction taken u/s 153A(passed by the ld. AO and confirmed by\nthe

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.”

purchases amounting to Rs. 2,12,551/- which were bogus in view of the observation of the ld. AO. 2. Disallowance of interest u/s. 36(1)(iii) of Rs. 16,33,869/-. 4 M/s Sunil & Company 3. Disallowance of part of personal nature expenses of Rs. 1,56,776/-. Against the above additions so made the appeal filed

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

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.

set of facts i.e. Govt. Policies and increased business turn over by more than 75%, is not only found to be reasonable but also true & fair. Further considering the vital facts that in the line of Soya oil manufacturing business, the G. P. rate cannot remain uniform as there are cycles of ups and downs in various sectors of economy

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

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

bogus debtors/sales without bringing evidence\non record, when assessee had filed copy of ledger accounts of the debtors, Sales &\nPurchase details like Sales Register, Purchase Register, Sales and Purchase\nInvoices and the AO had not made any further enquiry.\n3. When cash deposited is reflected as realization from debtors in books of accounts\nand if the AO has not rejected

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

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)

set by the Hon'ble Supreme Court in the afore mentioned case, the sequence of events leading to the eventual sale of the plots do not seem to help the cause of the assessee. The assessee purchased the plots under reference in 2012-13, 2014-15 & 2016-17 and sold the same in the year under reference. As the assessee

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

loss. The ld. AO has issued the notice u/s 148 on\n19.03.2021(PB1), on the reason that” Information received from ITBA\nunder AIMS, Multi Year\nNMS Priority. 1. As per information code SFT 004, the assessee has deposited cash in account\nother than current account amount of Rs.1,75,20,300/- during the F.Y. 2016-17 assessee has not\nfiled

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

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further

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

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further

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

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further

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

In the result the appeal of the assessee in ITA No

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further

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

In the result the appeal of the assessee in ITA No

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further

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

In the result the appeal of the assessee in ITA No

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further

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

In the result the appeal of the assessee in ITA No

set of documents found during the course of search on the basis of which addition for the year under consideration has also been Mewar Hospital Pvt. Ltd. vs. ACIT made. The Hon'ble ITAT has held that based on X-rays done during the 4 months period cannot be any basis for the addition in the year under consideration. Further