SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

cash deposits in their bank accounts just before the date of loan to the assessee. In view of these facts, creditworthiness in respect of following credits stands unexplained. S. No. Name & Address of the Creditor Amount 1 Shri Kailash Chandra Laxkar, Kandroli Rs. 3,00,000/- 2 Shri Bhanwar Lal Lakhara, Nathdwara Rs. 3,00,000/- 3 Smt. Premlata Lodha

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

cash deposits in their bank accounts just before the date of loan to the assessee. In view of these facts, creditworthiness in respect of following credits stands unexplained. S. No. Name & Address of the Creditor Amount 1 Shri Kailash Chandra Laxkar, Kandroli Rs. 3,00,000/- 2 Shri Bhanwar Lal Lakhara, Nathdwara Rs. 3,00,000/- 3 Smt. Premlata Lodha

C L TRADERS,BIKANER vs. ITO, WARD-1(2), BIKANER

In the result, the appeal filed by thassessee bearing

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

cash deposits, the disallowance u/s 69A may be sustained." 6.3 As regard the deposit of cash of Rs. 62,21,480/- is concerned

VIMLA DEVI BHATTAR,PHALODI vs. ITO, WARD, PHALODI

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevimla Devi Bhattar Ito, Ward E-51, Industrial Area Khichan Phalodi - 342301 (Phalodi) Jodhpur - 342301 Pan No. Amjpb 6652 J Assessee By Shri Kapil Hirani, Advocate (Virtual) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.:

deposited out of cash sales were not accounted for in the appellant’s books of account. In our view, when the purchases and corresponding sales were never doubted by the Ld. AO and accepted as genuine then sales can be held out of the books of accounts. 9. It is pertinent to mention that the appellant assessee has made

VIJAY RATAN SONI,DIDWANA, NAGAUR vs. INCOME TAX OFFICER, WARD-2, NAGAUR

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowance to this extent. 6.1 As regards the addition under section 69A, the Ld. AR submitted that the assessee had a cash balance of Rs.41,52,840/- as on 08.11.2016, which was sufficient to cover the cash deposits

DHANPAT RAJ KHATRI - HUF,JAISALMER vs. ITO,, JAISALMER

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Dhanpat Raj Khatri Vs The Ito Khatri Pada, Jaisalmer Jaisalmer

disallowing unsecured loan amounting to Rs. 1,00,000/- received in cash from Sh. Khem Chand Khatri (Individual). The Assessing Officer observed that Sh. Khem Chand Khatri died on 27.03.2017. In this regard the assessee had furnished all relevant details and documents. The AO mentioned that the assessee failed to do so and the explanation given by the assessee

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

deposit by holding that the cash credits are in the nature of receipts obtained from the business and since income of the assessee has been estimated by applying NP rate, no separate additions on the business receipts in cash is warranted. 5 DCIT vs. U.N. Automobiles Pvt. Ltd., Udaipur- AY: 2013-14 4.1 On the issue relating to percentage

SHYAM SUNDAR INANI,JODHPUR vs. ITO, WARD, PHALODI

In the result, the appeal is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

cash deposits during the demonetisation period; 2. Addition of Rs.30,25,000/- in respect of a bank account allegedly not belonging to the assessee; 3. Disallowance

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

cash deposits but finding that Ld. COIT had already granted registration u/s 254/ 12AA(1)(b) on 26.12.2018 (PB 49), assessed the income at nil vide order dated nil (PB 45-49). Accordingly, the department did not proceed further in any of these matters and they attained finality. All these admitted facts were available on record, when the AO passed

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

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

In the result the appeal of the assessee in ITA No

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

In the result the appeal of the assessee in ITA No

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

In the result the appeal of the assessee in ITA No

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

In the result the appeal of the assessee in ITA No

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

In the result the appeal of the assessee in ITA No

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

In the result the appeal of the assessee in ITA No

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows

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

cash deposit during demonetization period." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." Mewar Hospital Pvt. Ltd. vs. ACIT 3.2 The grounds of the appeal taken by the revenue in appeal No. 169/Jodh/2022 reads as follows