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

In the result, appeal of the assessee is allowed

10 (Bombay High Court)] 4.2. Non-application of mind is a ground for interference under Section 263 in the case of CIT v. ShriBhagwan Das, (2005) 272 ITR 367 (All) the Division Bench opined that exercise of power under Section 263 was proper when there was no discussion regarding the question as to whether the amount of income shown

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

10(2A) of the Act in the hands of the partner, disallowance under section 14A of the Act is attracted in respect of such income. The relevant portion of the judgement is reproduced below for ready reference: 8. The ground No. 3

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

disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

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

disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

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

Appeal of the assessee is allowed

10(38) of the IT Act, 1961, on account of bogus Long Term Capital Gain. 4. Now, the assessee has filed the present appeal before the Tribunal. The first ground of appeal before us is a legal ground relates to passing the order under section 153A read with section 143(3) of the IT Act, 1961 without appreciating true

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

3,97,785/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

3,97,785/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained

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.

3) and estimating GP is perverse to the facts or record. We, therefore, delete the addition of Rs. 1,19,26,410/-. 17. In ground No. 7 to 14, the appellant has challenged the confirmation of addition of Rs 1,11,60,612/-in respect of alleged bogus sales. 18. It has been discussed as above that the assessee company

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

In the result, appeal of the assessee is allowed

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 as the same is based

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

3) dated 12.12.2019 erroneous and prejudicial to the interest of revenue vide impugned Order u/s 263 dated 30.03.2022 holding that though the AO has denied the benefits of Section 11 and 12 of the Act to the assessee but at the same time, failed to tax the surplus income of Rs. 1,46,35,981/- and disallow the claimed capital

MOHANGARH ENGINEERS AND CONSTRUCTION COMPANY,JODHPUR vs. DCIT, CIRCLE-1, JODHPUR, JODHPUR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

3 section 36 and 43B by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, which reads as under- "In section 36 of the Income-tax Act, in sub-section (1), in clause (va), the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely

BIKANER CERAMICS PRIVATE LIMITED ,BIKANER vs. ADIT, CPC, BANGALORE / ACIT, CIRCLE-1,, BIKANER

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

3 section 36 and 43B by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, which reads as under- "In section 36 of the Income-tax Act, in sub-section (1), in clause (va), the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely

PREM KISHORE AGARWAL,JODHPUR vs. ITO, WARD-3(2), JODHPUR

In the result, the appeal of the assessee is allowed

3. The only grievance of the assessee relates to the disallowance of Rs. 335168/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter

MONA MARBLES PVT. LD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

3. The only grievance of the assessee relates to the disallowance made by the A.O. on account of late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

3. The only grievance of the assessee relates to the disallowance made by the A.O. on account of late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

3. The only grievance of the assessee relates to the disallowance made by the A.O. on account of late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken

MONA MARBLES PVT. LTD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

3. The only grievance of the assessee relates to the disallowance made by the A.O. on account of late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken

HISTORIC RESORT HOTELS PVT. LTD.,UDAIPUR vs. ACIT/DCIT, CIRCLE-1, UDAIPUR

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

Bench: The Due Date Of Filing Of The Return.

3. The main grievance of the assessee relates to the disallowance of Rs. 622830/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter