KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

B Road, Sardarpura, Jodhpur- 342001. PAN No. AANPD4947J Assessee by Shri Rajendra Jain, Advocate Revenue by Shri Arvind Kumar Gehlot, Addl. CIT(DR) Date of Hearing 06.10.2025. Date of Pronouncement 30.10.2025. DR. MITHA LAL MEENA, A.M.: ORDER The Captioned appeal is filed by the assessee against the order of the Ld. National Faceless Appeal Centre [Hereinafter referred

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

In the result the appeal of the assessee in ITA No

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

In the result the appeal of the assessee in ITA No

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

In the result the appeal of the assessee in ITA No

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

In the result the appeal of the assessee in ITA No

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

In the result the appeal of the assessee in ITA No

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

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

In the result the appeal of the assessee in ITA No

144 of the Act. Thus, considering the CBDT’s instructions after the decision of the apex court in the case of Abhisar Buildwell directing the officer to follow the decision and not to take make the addition without supporting of the incriminating material. Thus, the expenditure which are duly recorded in the books cannot be disturbed without any support incriminating

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

144 r.w.s.147 rws 144B of the Act. As such, I am of the\nview that the appellant should be given full opportunity to represent its case, to produce all the\nnecessary evidence which the appellant wishes to rely upon and after considering the entire\nsubmissions of the appellant, the Ld.AO should pass the fresh assessment order. Considering the\nfacts

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is partly allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

disallowed Rs.58,36,270/- out of the interest expenses by applying section 36(1)(iii) of the Act. 4 ITA 190/Jodh/2019 & CO 16/Jodh/2019 DCIT Vs M/s Kanda Edible Oil P Ltd.. Particulars Closing balance (Rs.) Interest @ 18% pa (Rs.) Anami Build Mart 50,00,000/- 4,26,570/- Sh. Maruti Nadan 50,00,000/- 4,38,900/- Nirav Enterprises

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

144. 9. On perusal of subsection 3 to section 145 as reproduced above it may be noted that the Assessing Officer may reject the method of accounting employed by the assessee and determine the profits from PGBP & IOS at the best of his judgement. The said section has two limbs. First, a case where the Assessing Officer is not satisfied

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

disallowance made by the AO by applying section 36(1)(iii) is not as per law for which reliance is placed on the following decisions: (i) CIT Vs. Shoorji Vallabhdas And Co. (1962) 46 ITR 144 (SC) (ii) B

MAHENDRA SINGH DHARAMPAL & CO.,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blemahendra Singh Dharampal & Acit Circle 2, Co Udaipur - 313001 15-18, Diamond Plazza, Hiran Magri Sect 5, Udaipur - 313001 Pan No. Aadfm 9764 A Assessee By Shri Yogesh Pokharna, C.A. (Physical) Revenue By Shri K.C. Meena, Addl. Cit-Dr (Virtual) Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax, Appeal [Hereinafter Referred To As The Cit(A)] Udaipur Dated 19.03.2024 For The Assessment Year 2011-12 Challenging Therein Confirmation Of Penalty Of Rs. 1,54,500/- Levied U/S 271(1)(C) By The Ao.

144 read with Section 113 of the Act vide order dated 16th March, 2014 with the addition of Rs. 5,00,000/- by disallowing remuneration paid to partners. 3. In the present case thus, the penalty proceedings u/s 271(1)(c) was initiated for disallowance of remuneration of Rs. 5,00,000/- as there was no clause in the partnership

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

B Road, Jodhpur (Appellant) (Respondent) PAN NO. AACCV 7972 K Assessee By Shri Amit Kothari, CA Shri Rajesh Ojha, CIT-DR Revenue By Date of hearing 24/10/2024 Date of Pronouncement 01/01/2025 O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM By way of the present appeal the revenue challenges the order of the National Faceless Appeal Centre [ for short

SHRI GOPAL GOUSHALA,BARMER vs. ITO (EXEMPTION), JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2016-17 Sh. Gopal Goushala, Income Tax Officer, C/O D. Kansara & Associates, Vs (Exemption), Jodhpur Ca’S 84, Narpat Nagar, Opportunity Shyam Restourant Pal Road, Jodhpur (Raj) 342001 Pan: Aaatg2071M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Gopal Goushala Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2 Jodhpur Dated 12.02.2020 Emanating From Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 25.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That The Lower Authorities Erred In Computing/Sustaining The Assessment Made Ex Parte U/S 144 Of The Income Tax Act, 1961. 2. That The Lower Authorities Erred In Not Allowing Benefits Of Exemption U/S 11 Of The It Act To The Trust Duly Registered U/S 12Aa. 3. That The Lower Authorities Erred In Framing Assessment In The Status Of Aop Instead Of Religious & Charitable Trust.” Sh. Gopal Goushala

section 12AA, copy of trust deed and bank account etc,. The relevant paragraph is reproduced here as under:- “In compliance to show cause notice dated 12.12.2018, the assessee society did not submit any reply/details date. Therefore, I have no alternate but the complete the assessment proceedings ex-parte u/s 144 on the basis of material available on record. The assessee

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

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

B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing

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

1,26,65,229/-(8194403+4470826)\ninstead of Rs.81,94,403/- declared by the assessee. Accordingly he has made\naddition of Rs.44,70,826/- in the A.Y. 2013-14. Same type of additions have also\nbeen made in the A.Y. 2014-15 to 2016-17 asper the above chart.\n6.2. Further