MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

section 144 r.w.s 147 of the Income Tax Act 1961 on 30-03-2013. (3) That as per the said assessment order we found that returned income has been enhanced by Rs. 4,45,588/- and a demand of Rs. 2,27,290/- has been raised. (4) That we were advised by our legal consultant that the said assessment order

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

section 144 r.w.s 147 of the Income Tax Act 1961 on 30-03-2013. (3) That as per the said assessment order we found that returned income has been enhanced by Rs. 4,45,588/- and a demand of Rs. 2,27,290/- has been raised. (4) That we were advised by our legal consultant that the said assessment order

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

section 144 r.w.s 147 of the Income Tax Act 1961 on 30-03-2013. (3) That as per the said assessment order we found that returned income has been enhanced by Rs. 4,45,588/- and a demand of Rs. 2,27,290/- has been raised. (4) That we were advised by our legal consultant that the said assessment order

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

section 144 r.w.s 147 of the Income Tax Act 1961 on 30-03-2013. (3) That as per the said assessment order we found that returned income has been enhanced by Rs. 4,45,588/- and a demand of Rs. 2,27,290/- has been raised. (4) That we were advised by our legal consultant that the said assessment order

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

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

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

3) of the Act and adopted the N.P. rate of 0.84% on the gross receipts as against 4.7% applied by the learned Assessing Officer. Assessee was, thus, granted partial relief on this issue. Aggrieved, revenue is in appeal before the Tribunal on the above stated grounds of appeal. 5. Before us, learned Senior DR strongly supported the order of learned

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

In the result the appeal of the assessee in ITA No

3) of the Act and not u/s. 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

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

In the result the appeal of the assessee in ITA No

3) of the Act and not u/s. 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

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

In the result the appeal of the assessee in ITA No

3) of the Act and not u/s. 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

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

In the result the appeal of the assessee in ITA No

3) of the Act and not u/s. 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

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

In the result the appeal of the assessee in ITA No

3) of the Act and not u/s. 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

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

In the result the appeal of the assessee in ITA No

3) of the Act and not u/s. 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

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

3) of the Act and not u/s. 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

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

3) of the Act and not u/s. 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

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

3) of the Act and not u/s. 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

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

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

3 That on the facts and in the circumstances of the case, the Ld. CIT Appeals has grossly erred in not allowing claim of purchase of books and periodicals of Rs. 12,825/- which is quite arbitrary, unjustified, illegal and not based on facts. Submission 3.1 The appellant, a religious and charitable trust, is engaged in activities aimed at furthering