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

VIMLA DEVI BHATTAR,PHALODI vs. ITO, WARD, PHALODI

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevimla Devi Bhattar Ito, Ward E-51, Industrial Area Khichan Phalodi - 342301 (Phalodi) Jodhpur - 342301 Pan No. Amjpb 6652 J Assessee By Shri Kapil Hirani, Advocate (Virtual) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.:

section 234B, 234C and 234D of the Act as charged. Without prejudice, the levy of interest is unjustified, unwarranted and excessive. 9. The Appellant craves leave to add, amend, alter, vary and/or withdraw the above ground of appeal with the kind permission of the Hon’ble Tribunal. 3. The issues raised in the grounds of appeal are inter-related

SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

133 and the said notice is duly complied by the assessee and uploaded the reply in the system. The copy e-proceeding response related notice date 16/01/2023 is annexed in APB pages 138-139. Finally, the draft assessment order was issued and the Ld.AO has accepted the assessee’s reply which was filed during the assessment proceedings. The showcause notice

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)

6 1. The nature of business in the column no 10(a) of the form no. 3CDis mentioned as 'builder' and sub-sector is mentioned as 'property developers'. Once assessee is into business of 'property developers', it is not open to him to treat certain property sales as capital transactions and others as business transaction. 2. Assessee did not furnish