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)

demonetization, the cash was deposited into the bank account. Ld. AO considered the submission of the assessee and but did not consider that reasons as acceptable, as reasoned in the order and same reads as under :- 1. The arguments of the assessee are too general in nature and lack any substance. 2. The closing cash balance

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

In the result the appeal of the assessee in ITA No

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: “1. The learned

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

In the result the appeal of the assessee in ITA No

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: “1. The learned

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

In the result the appeal of the assessee in ITA No

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: “1. The learned

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

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: “1. The learned

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

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: “1. The learned

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

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: “1. The learned

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

In the result the appeal of the assessee in ITA No

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: “1. The learned

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

In the result the appeal of the assessee in ITA No

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: “1. The learned

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

In the result the appeal of the assessee in ITA No

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: “1. The learned

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

demonetization. It is stated that the Learned A.O. while making assessment added the amount received of Rs. 66.00 Lakhs and Rs. 29.10 Lakhs deposited in the Bank Account. While Rs. 29.10 Lakhs were deposited out of Rs. 66.00 Lakhs, hence double addition was made. The appellant also furnished the copy of Audited Balance Sheet of Mis. Anjana Construction

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

demonetization. It is stated that the Learned A.O. while making assessment added the amount received of Rs. 66.00 Lakhs and Rs. 29.10 Lakhs deposited in the Bank Account. While Rs. 29.10 Lakhs were deposited out of Rs. 66.00 Lakhs, hence double addition was made. The appellant also furnished the copy of Audited Balance Sheet of Mis. Anjana Construction

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

demonetization. It is stated that the Learned A.O. while making assessment added the amount received of Rs. 66.00 Lakhs and Rs. 29.10 Lakhs deposited in the Bank Account. While Rs. 29.10 Lakhs were deposited out of Rs. 66.00 Lakhs, hence double addition was made. The appellant also furnished the copy of Audited Balance Sheet of Mis. Anjana Construction

INCOME TAX OFFICER, WARD-1, BHILWARA, SHASTRI NAGAR vs. DHIKOLA GRAM SEWA SAHKARI SAMITI LTD., DHIKOLA, SHAHPURA

In the result, the appeal is allowed for statistical purpose

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleincome Tax Officer, Ward – 1 Dhikola Gram Sewa Sahkari Bhilwara Samiti Ltd. Kawa Kheda Chouraha, Shastri Nagar, Bhilwara - 311001 Assessee By Shri Sunil Porwal, Ca (Virtual) Shri P.R. Mirdha, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 18.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.:

demonetization period as being remained un-explained before the AO because no details and/or justification of source of such cash deposit were furnished by 2 Asst. Year: 2017-18 the assessee during the course of assessment proceedings. The Ld. DR vehemently argued that the Ld. CIT(A)/NFAC while deciding the appeal in favour of assessee has relied

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

demonetization period which is affirmed by the ld. CIT(A) and it is nowhere linked to GP addition as Ld. CIT Appeal has done in the appellate proceedings. 9.2 It is noted that a certain power cannot merely be presumed to be granted to the CIT(A), since wherever the legislature intended to do so it has made a specific

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

disallowance and additions made in the\ncourse of re-assessment proceedings are urged by the Revenue in its appeal under Section\n260A of the income Tax Act, 1961 (for short, 'the Act').\n2.The search under Section 132 of the Act was conducted in the assessee's premises on\n10.2.2010. This resulted in notices under Section 153A which culminated in search