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

section 131/ 270A etc. Therefore, as it appears, in absence of specific mention of the CIT(A) u/s 145, prima facie the same cannot be envisaged to empower the CIT(A) to reject the books by substituting his opinion for that of the Assessing Officer. 12. In the present case, again there was no specific defect noticed in the books

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

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

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

section 153A, the intention of the legislation is clear viz, to provide for assessment in case of search and requisition – When the very purpose of the provision is to make assessment in the case of search or requisition, the assessment should be connected with something found during the search or requisition, viz. Incriminating material which reveals undisclosed income – In case

DURGA PUROHIT,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

131/- which was processed by the CPC u/s 143(1) on 3-11-2021 by making disallowance of Rs.2,23,895/- on account of late credit of Employees Provident Fund. Subsequently, the assessee filed rectification request u/s 154 of the Act. Order u/s 154 of the Act was passed on 21-04-2022. In this case, it is noted from

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

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

131/- was made on account of additional depreciation claimed. 2.2 Despite the fact that the income offered by the assessee was accepted and assessments were completed without significant variation, the AO proceeded to initiate and levy penalty under section 271(1)(c) of the Act on the ground of furnishing inaccurate particulars of income

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

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

131/- was made on account of additional depreciation claimed. 2.2 Despite the fact that the income offered by the assessee was accepted and assessments were completed without significant variation, the AO proceeded to initiate and levy penalty under section 271(1)(c) of the Act on the ground of furnishing inaccurate particulars of income

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

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

131/- was made on account of additional depreciation claimed. 2.2 Despite the fact that the income offered by the assessee was accepted and assessments were completed without significant variation, the AO proceeded to initiate and levy penalty under section 271(1)(c) of the Act on the ground of furnishing inaccurate particulars of income

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT,CENTERAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

131/- was made on account of additional\ndepreciation claimed.\n2.2\nDespite the fact that the income offered by the assessee was accepted and\nassessments were completed without significant variation, the AO proceeded to initiate\nand levy penalty under section 271(1)(c) of the Act on the ground of furnishing\ninaccurate particulars of income.\n3.\nThe

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

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

131/- was made on account of additional depreciation claimed. 2.2 Despite the fact that the income offered by the assessee was accepted and assessments were completed without significant variation, the AO proceeded to initiate and levy penalty under section 271(1)(c) of the Act on the ground of furnishing inaccurate particulars of income

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

In the result, both appeals of the assessee are allowed

disallowance of interest for an amount of Rs. 3,16,663/-. 5. Feeling dissatisfied from the order of the assessing officer assessee preferred an appeal before the ld. CIT(A). A propose to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below: “7.1 In the case of appellant, by merely submitting confirmations

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

In the result, both appeals of the assessee are allowed

disallowance of interest for an amount of Rs. 3,16,663/-. 5. Feeling dissatisfied from the order of the assessing officer assessee preferred an appeal before the ld. CIT(A). A propose to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below: “7.1 In the case of appellant, by merely submitting confirmations

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

disallowed this claim for want of verification. A perusal\nof the record would indicate that inspite of survey carried out at\nthe premises of the assessee, the ld. AO was unable to pin-point\nas to why direct and indirect expenses are not required for\nearning a huge income of more than Rs.72 lacs which has been\noffered

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

section 143(1) of the Income Tax Act, by the ADIT, CPC. 2 M/s Khadi Grammodhyog Prathisthan 2. The assessee has marched this appeal on the following grounds:- “1. That the order passed by the assessing officer is illegal against the law and judicial decorum. 2. The assessing officer should have accepted the revised return submitted by the assessee which

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

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

In the result, appeal of the assessee is partly allowed

section 143(3)/147 of the Income Tax Act, by the DCIT, Circle-01, Jodhpur. 2. The assessee has marched this appeal on the following grounds:- “1.That on the facts and in the circumstances of the case, the Id CIT(A) grossly erred in upholding validity of order passed by the Id AO. 2. That on the facts

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

131(3) of the Income Tax Act on 15.10.2018. Later, a survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

131(3) of the Income Tax Act on 15.10.2018. Later, a survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

131(3) of the Income Tax Act on 15.10.2018. Later, a survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

131(3) of the Income Tax Act on 15.10.2018. Later, a survey u/s 133A of the Income Tax was conducted on 17.10.2018 at the business premise of the firm to verify the claim of shut down expenses. Thereafter, notice u/s 148 IT Act, 1961 was issued on 25.02.2019. In compliance with the notice, the assessee filed ITR for the following