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

search i.e. 26.08.2015. Hence, the explanation that figures as appearing in the\nseized papers were under preparation is not found to be convincing. The noting made by\nthe AO that in the ledger copies the date of receipts of cash is also mentioned is not\ndisproved by the appellant. These parties have paid cash to the assessee company which

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

search & seizure and survey operations no attempt\nshould be made to obtain confession as to the undisclosed income. Any action\non the contrary shall be viewed adversely.\nFurther, in respect of pending assessment proceedings also, assessing officers\nshould rely upon the evidences/materials gathered during the course of\nsearch/survey operations or thereafter while framing the relevant assessment\norders.\"\nFrom the foregoing

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

In the result, appeal of the assessee is allowed

disallowance can only be\nmade from the materials found during the time of search. It is in violation of the\nprinciples of natural justice, arbitrary, mechanical and without any independent\napplication of mind and theAO has not discharged the burden of proof, proving\nthat the income determined and sought to be taxed were not from the materials\nseized during

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

search and seizure operation carried out at the residence/business premises at Udai Niwas, Bhanwar Mata Road, Chhoti Sadari, certain incriminating documents Annexure A-1, Page No. 1-63, Party No. 3 were found and seized. It contains agreement of transfer of ownership of land. As per aforesaid agreement Sh. Manohar Lal Anjana P/o M/s Anjana Construction has sold

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

search and seizure operation carried out at the residence/business premises at Udai Niwas, Bhanwar Mata Road, Chhoti Sadari, certain incriminating documents Annexure A-1, Page No. 1-63, Party No. 3 were found and seized. It contains agreement of transfer of ownership of land. As per aforesaid agreement Sh. Manohar Lal Anjana P/o M/s Anjana Construction has sold

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

search and seizure operation carried out at the residence/business premises at Udai Niwas, Bhanwar Mata Road, Chhoti Sadari, certain incriminating documents Annexure A-1, Page No. 1-63, Party No. 3 were found and seized. It contains agreement of transfer of ownership of land. As per aforesaid agreement Sh. Manohar Lal Anjana P/o M/s Anjana Construction has sold

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

seizure\noperation under section 132(1) of the Act was carried out on 03.01.2019 at the\nvarious premises of 'Rajawat Group, Udaipur' to which the assessee belongs, and\nhis case was covered in that search. Assessee is an individual and his status during\nthe year was NRI and he derived Interest income, which was disclosed by him\nunder the head

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

seizure\noperation under section 132(1) of the Act was carried out on 03.01.2019 at the\nvarious premises of 'Rajawat Group, Udaipur' to which the assessee belongs, and\nhis case was covered in that search. Assessee is an individual and his status during\nthe year was NRI and he derived Interest income, which was disclosed by him\nunder the head

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

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

seizure operations U/sec132 of the Act was conducted at the premises of Mahendra Tak Group cases at Udaipur on 21.03.2017.Certain documents and papers found in the course of search operations and the Assessing Officer (AO) has issued notice u/s 153A of the Act. The assessee has filed the return of income in compliance to notice u/s 153A