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

In the result, both appeals of the assessee are allowed

disallowance made on hypothetical way which is against the principle of natural justice. Therefore I humbly request kindly allow deduction

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

In the result, both appeals of the assessee are allowed

disallowance made on hypothetical way which is against the principle of natural justice. Therefore I humbly request kindly allow deduction

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

disallowing purchase without considering real & true fact in right perspective and judicious manner. 11. That on the facts and in the circumstances of the case, the authority below grossly erred in making attempt to normal business transaction as something unusual and out of the ordinary only as un-discerningiy which is against the principal of natural justice

M/S. KHADI GRAMMODHYOG PRATISTHAN,BIKANER vs. ADIT, CPC / ITO, WARD-1(2), BANGALURU / BIKANER

In the result, appeal of the assessee is partly allowed

disallowance made by the assessing officer is confirm arbitrary and against the law and against the natural justice therefore liable

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

nature. In the light of accordance with the law. Similar view is taken by the coordinate Bench in the case of Madhya Pradesh Gramin Bank vs. ACIT (supra) wherein in para 9 and 10 the Coordinate Bench has observed as under:- “9. We have considered the rival submissions of both sides and also perused the record. We would observe

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.

justice because as admittedly the third party information as provided by other officer had been blindly accepted as genuine by ld AO without any examination by way of carrying out any investigation and verifications of facts and rebuttal of the alleged information to the assessee and thus, the documentary evidences and explanation as provided by assessee in support of genuineness

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

disallowing the legal and legitimate claim of the assessee only for the reason that it is being claimed during the assessment. Which is quite arbitrary, unjustified and against the law of natural justice

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

natural justice under the facts & circumstances of the case. 6. ADDITION ON A/C OF RATE DIFFERACE Rs. 50,000/- a. That Authorities below erred in law and in facts while making addition on account of rate difference of Rs. 50,000/.. b. That Authorities below has seriously erred in law and in facts while making pure presumptive addition on account

SMT. PUSHPA ORDIA,BHILWARA vs. ITO,WARD-5, BHILWARA

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

Bench: Shri N.K.Saini & Shri N.K. Choudhrysmt. Pushpa Ordia, Vs The Acit, Circle-1, 16/41, Near Session Ajmer Court, Railway Station Road, Bhilwara

natural justice, kindly be quashed. 3. 3. 3. 3. Rs.3,25,345/-: The Id. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance

P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

natural justice. 20. In regard to the claim u/s80IB for Rs 1,09,64,103, the assessee submitted that the report in form 10CCB was filed with the AO and is on record. The AO after thorough examination of the books of accounts and vouchers submitted to him, restricted the claim to Rs 1,09,48,888 with a disallowance

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

disallowance of deduction U/s 54F ignoring the fact that the appellate has invested the consideration received by him in construction and has rightly claimed deduction under Section 54F of the Act as per law. 6. That on the facts and in the circumstances of the case, the ld. PCIT-1, Jodhpur grossly erred in exceeding his jurisdiction by issuing direction

SUNIL AND COMPANY,JODHPUR vs. DCIT, CIRCLE-1, JODHPUR

In the result, the appeal is dismissed

natural justice. 3. The Id. CIT(A) has erred in confirming the addition for notional interest of Rs. 9,36,505/- on advances given on which interest was already charged. The Id. CIT(A) has erred in estimating notional interest @12% on such advances while the actual interest was at 10% and 9%. 4. The Id. CIT(A) has erred

R.K. CARRIERS INDIA PRIVATE LIMITED,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, appeal of the Assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2014-15 R.K. Carriers India Private The Acit, Limited, 4 Laxmi Nagar, Subcity V Circle-1, Centre Chouraha, Sector No. 8, S Udaipur (Raj.) Hiran Magri, Udaipur (Raj.)- 313001 Pan: Aadcr8681E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 09/08/2023 Date Of Pronouncement 09/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)[Nfac], Delhi Dated 29.08.2022 Emanating From The Order Under Section 143(3) Of The I.T. Act, 1961 Passed By Acit, Circle-1, Udaipur For The A.Y.2014-15. The Assessee Has Raised The Following Grounds Of Appeal: “1. That The Ld. Cit (Appeals), Nfac, Delhi Has Grossly Erred In Facts & In Law In Confirming The Disallowance Of Rs. 308827.00 Made On Account Of Delayed Statutory Payment Of Employee Contribution Of Pf As Per The Provisions Of Section 36(1)(Va) Of The It Act, 1961 As Per His Convenience. Therefore, The Action Of The Ld. Cit (Appeals), Nfac, Delhi Is Unwarranted, Against The Principles Of Natural Justice, Illegal & Unjustified & The Disallowance So Made & Confirmed By The Ld. Cit (Appeals), Nfac, Delhi Is Bad In Law & Liable To Be Deleted. R.K. Carriers India Private Ltd. 2. That The Appellant Reserves His Rights To Add, To Alter Or To Modify Any Grounds Of The Appeal On Or Before Hearing Of The Same.”

disallowance of Rs. 308827.00 made on account of delayed statutory payment of employee contribution of PF as per the provisions of section 36(1)(va) of the IT Act, 1961 as per his convenience. Therefore, the action of the Ld. CIT (Appeals), NFAC, Delhi is unwarranted, against the principles of natural justice

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

disallowances. We considering the overall facts, turnover and nature of business of the assessee and to meet the ends of justice

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

disallowances. We considering the overall facts, turnover and nature of business of the assessee and to meet the ends of justice

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

disallowances. We considering the overall facts, turnover and nature of business of the assessee and to meet the ends of justice

HARISH GAURAV,UDAIPUR vs. ADIT, CPC, / ACIT, C-2,, BENGALURU / UDAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleharish Gaurav Adit Cpc C/O Satyam Svg & Co 15-18, Bengaluru - 342006 Diamond Plazza, Hiran Magari Sect 5, Udaipur (Raj) - 313001 Pan No. Adhpg 1265 F Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit(A), Addl/Jcit (A)-1 Pune [Hereinafter Referred To As “The Jcit Appeal”] Dated 15.02.2024 With Respect To Assessment Year 2021-22 Challenging Therein Rejection Of Appeal For The Delay Of 63 Days By The Ld. Cit(A) In Violation Of Principles Of Natural Justice & In Deciding The Issue Of Disallowance Of Exemption/Deduction Claimed U/S 80Ia Of The Act On Merits Of The Case.

natural justice and in deciding the issue of disallowance of exemption/deduction claimed u/s 80IA of the Act on merits of the case

RAMDEO PAN BHANDAR,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result, the appeal filed by the asessee is treated as allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteram Deo Pan Bhandar Vs. Acit, Circle -1, Kem Road, Bikaner, Bikaner-334001, Rajasthan. Rajasthan. Pan/Gir No. : Aabfr3308M Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

disallowance of expenditure of Rs.1,83,775/- which is in the nature of discount charges allowed to the customers. The Ld. AR submitted that though the head of expenditure which was claimed by the assessee is different but the assessee has provided the discount to various parties in respect of the sales and the Ld. AR demonstrated the ledger account