M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

36(1)(va) and 2(24)(x) of the Act, the Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. (supra) has held as under : “32. The scheme of the provisions relating to deductions, such as Sections 32 - 37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section 36 is allowable. The provision for standard assets is not bad debts. Similarly, the provision for depreciation

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

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

1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section 36 is allowable. The provision for standard assets is not bad debts. Similarly, the provision for depreciation

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section 36 is allowable. The provision for standard assets is not bad debts. Similarly, the provision for depreciation

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section 36 is allowable. The provision for standard assets is not bad debts. Similarly, the provision for depreciation

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section 36 is allowable. The provision for standard assets is not bad debts. Similarly, the provision for depreciation

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

1)(vii) the amount of bad debt or part thereof which is written off as irrecoverable in the account of the assessee for the previous year subject to the previsions of sub—section 2 of section 36 is allowable. The provision for standard assets is not bad debts. Similarly, the provision for depreciation

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

In the result, appeals of the Revenue are dismissed

section 32(1)(iia) of the Act on the additions in new plant and machinery installed during the year relating to Manufacturing of Ready Mix Concrete. 26.3 The above facts has been accepted by in a similar case additional depreciation has been allowed by Delhi Tribunal on RMC plant in case of YFC Projects

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

In the result, appeal of the assessee is allowed

36(1)viia) of the Act. Before the Tribunal the assessee submitted that Assessing Officer has taken a lawful view and therefore, CIT could not substitute his view with that of Assessing Officer. The Tribunal upheld the revisional order passed by the CIT and observed that there was no enquiry made during the course of assessment proceeding. Therefore, the order

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

36(1)(va) and section 43(b) of The Income Tax Act for such disallowances are applicable from the Assessment Year 2021- 22 and onwards. 4. That on the facts and in the circumstances of the case the order passed u/s 263 of the IT Act is bad in law and, void ab-initio and deserves to be annulled

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

1,64,006 on new plant and machinery The addition so made is bad in law and bad on facts." In this ground, the appellant has challenged disallowance of depreciation on new plant and machinery but it is noticed from the Order that the AO did not make any such addition. GoA no. 3 is, therefore, dismissed

SIPANI WOOLEN PRIVATE LIMITED,BIKANER vs. ITO, WARD-1(2), BIKANER

In the result, appeal of the assessee is allowed for statistical

Bench: Filing Of Income Tax Return & Disallowance On Account Of Incorrect

section 143(1) of the Income Tax Act, by the DCIT, CPC. 2 Sipani woolen Pvt Ltd. 2. The assessee has marched this appeal on the following grounds:- “1. The ld. CIT(A), Bikaner was wrong in law as well as in facts in upholding an addition of Rs. 2,26,484/- on account of employer and employee contribution

ANKUR NAHAR,BHILWARA vs. CIT/ ITO, WARD-2, BHILWARA

In the result, the appeal of the assessee bearing no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 174/Jodh/2022 Assessment Year: 2019-20

depreciation Rs.132,325/-. The return was processed U/s 143(1) of the Act and only amount of Rs.2070/- was disallowed related to payment of PF and ESI as per provision of section 36

BALAJI MARBLES AND TILES PVT LIMITED,KATNI vs. DCIT CENTRAL CIRCLE 1, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blebalaji Marbles & Tiles Pvt. Ltd. Dcit, Central Circle -1, 12 Dunne Market, Bargawan, Udaipur. Jabalpur Road, Madhya Pradesh – 483501. Pan No. Aaccb 4886 C Assessee By Shri Rahul Bardia, Ca (Virtual) Revenue By Shri P.R. Mirdha, Addl. Cit (Virtual) Date Of Hearing 18.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Udaipur–2 [Cit(A)], Dated 28.02.2024 For The Assessment Year 2017–18. 2. The Assessee Has Taken Following Grounds Of Appeal: 1. The Ld Cit Erred In Law & Facts Of The Case In Rejecting The Books Of Account During Appellate Proceedings. 2. The Ld Cit Appeals Erred In Law & Facts Of The Case In Enhancing The Addition On Account Of Gp Addition Of Rs 94,24,706/-. 3. The Ld Cit Appeals Erred In Law & Facts Of The Case In Comparing The Gp Ratio Of Assessee As 2.07% Whereas The Assessee Explained

36 of Ld CIT Appeal order). 6. As regards to the issue of single invoice of Rs 20,72,000/- on 31.10.2016, the AR submitted that the details of bill No. 294 for Rs 2072000 [Taiwa Mines] was submitted to AO and CIT Appeals (refer page No.37 of Ld CIT Appeals order). He submitted that the Company runs three sand

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

36,570 30,76,950 Trading result accepted by the ld. AO. The ld. AO disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

36,570 30,76,950 Trading result accepted by the ld. AO. The ld. AO disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

36,570 30,76,950 Trading result accepted by the ld. AO. The ld. AO disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

36,570 30,76,950 Trading result accepted by the ld. AO. The ld. AO disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

36,570 30,76,950 Trading result accepted by the ld. AO. The ld. AO disallowed service tax penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted