DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

deposited by these branches in the local banks and the cash was not brought at Udaipur. In these facts and circumstances of the case, the cash of the branches cannot he considered to be available at the residence of the appellant at Udaipur. Accordingly, during the course of search, no, set off of the cash of various branches

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

cash deposit in its savings account as received from closure of previous loans given by him but same was not substantiated with any record or evidence, Principal Commissioner was justified in making revision of assessment order under section 263. (AvathanMarimuthuVs. Assistant Commissioner of Income tax, Circle-III, Trichy, the Ho'ble ITAT Chennai Bench C, [2017] 84 taxmann.com 104 (Chennai

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

cash for which proper details has not been either maintained or filed during the course of the assessment proceedings. The assessee had also not maintained site-wise stock register of consumable goods debited under the head operating expenditure (directly attributable site) at Rs. 21,76,39,197/- and for material purchased for road construction Rs.2

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

In the result, appeals of the Revenue are dismissed

depreciation of Rs. 51,77,474/-. 4. On the facts and circumstances of the case and in the law the ld. CIT (A) had erred by admitting additional evidence without granted requisite opportunity to the Assessing Officer. First, we deal with the appeal in ITA No. 30/Jodh/2020. M/s. Wagad Construction Co. & M/s. Wagad Infra Project Pvt. Ltd., Udaipur. Ground

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is partly allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

cash and short stock found in 3 ITA 190/Jodh/2019 & CO 16/Jodh/2019 DCIT Vs M/s Kanda Edible Oil P Ltd.. survey but no adverse inference has been drawn in the assessment order for the same. However, the additions have been made on other issues which were challenged by the assessee before Ld. CIT(A). The Ld. CIT(A) allowed relief