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

In the result, appeal of the assessee is allowed

disallowance can be made by invoking section 14A of the Act even in those cases where no income has been earned by an assessee which has been claimed as Exempt during the financial year. 3 The matter has been examined in the Board It is pertinent to mention that section 14A of the Act was introduced by the Finance

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

3(b), Section 2(24) – which defines various kinds of “income” – inserted clause (x). This is a significant amendment, because Parliament intended that amounts not earned by the assessee, but received by it, - whether in the form of deductions, or otherwise, as receipts, were to be treated as income. The inclusion of a class of receipt, i.e., amounts received

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

3(b), Section 2(24) – which defines various kinds of “income” – inserted clause (x). This is a significant amendment, because Parliament intended that amounts not earned by the assessee, but received by it, - whether in the form of deductions, or otherwise, as receipts, were to be treated as income. The inclusion of a class of receipt, i.e., amounts received

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

PUSHAPRAJ KOTHARI,JASOL vs. ACIT, CIRCLE, BARMER, BARMER

In the result, the appeal filed by the assessee stands allowed

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavaassessment Years : 2018-19 Puspapraj Kothari Vs. The Acit, Yashwal, Nakoda Road, Jasol, Barmer Circle, 344024 Barmer Pan No: Aaupk1365N Appellant Respondent

3. Now the assessee is in appeal. 4. None appeared on behalf of the assessee. 5. However, it is seen that the issue is squarely covered in favour of the assessee by various orders of the Coordinate Benches of this Tribunal. 6. The Ld. Sr. DR has supported the orders of the NFAC but has fairly accepted that there

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

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

MANIBHADRA UDHYOG,PALI vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2017-18 Manibhadra Udhyog, Vs. The Dcit, Pali Cpc, Banglore Pan No: Aagfm4258G Appellant Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Smt. Monisha, Jcit Dr Date Of Hearing : 28.09.2021 Date Of Pronouncement : 28.09.2021 आदेश/Order

3. Now, the assessee is in appeal. 4. The Ld. counsel for the assessee submitted that the issue is squarely covered by the separate decisions of the various Benches of the ITAT including the jurisdictional ITAT, Jodhpur Bench, Jodhpur. Following orders were furnished by the Ld. Counsel for the assessee, which are placed on record:- a] The Hon'ble ITAT

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

U AND T TRACTOR SPARES PRIVATE LIMITED,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

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

3 Mohangarh Engineers and Construction Co. & Others vs. CPC 5. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in not following the principle of natural justice.” 4. During the course of hearing, the ld. AR, Mohit Soni submitted that the assessee is a partnership firm and during the year under consideration

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

3) of the\nAct could not disturb the assessment order which has attained finality\nunless the material gathered in the course of search under section\n132/153A of the Act established that the finality attained in the assessment\nwere contrary to the facts unearthed during the course of search.\nc. CIT vs. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman\n300

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