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

M/S. MOHTA CONSTRUCTION CO.,BIKANER vs. ACIT, BIKANER

In the result, the appeal of the assesee is allowed

Bench: Us. 2. The Assessee Has Raised The Following Grounds Of Appeal:- M/S Mohta Construction Co. “1. That The Assessment Completed By The Assessing Officer Is Against The Law & The Order Of Learned Cit(Appeals) Sustaining The Disallowances/Not Allowing The Deductions Claimed By The Appellant Is Bad At Law.

section 145. It is allowable deduction even after application of profit rate as per the various judicial pronouncements of the Hon'ble jurisdictional High Court as well as other High Courts. 6. That the Ld. A.O. is not justified in charging the interest. 7. That the appellant reserves the right to add, alter or delete any ground or grounds

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. 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 National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

disallowed the expenses claimed of Rs. 1,20,55,195/- as not verifiable and not allowable to the Assessee looking into the nature of the business. 6. Being aggrieved with the assessment order, the Assessee has filed an appeal before the Ld. CIT(A) who has endorsed the finding of the AO by observing that several notices under Section

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

In the result, appeal of the assessee is partly allowed

disallowance resulting in addition to income made for " 19,39,60,866/-, is directed to be deleted." The ITAT by its judgment dated 16th May, 2014 relied on the self same reasoning and dismissed the appeal of the revenue. Likewise, the High court by the impugned judgment dated 5th July, 2017, affirmed the judgments of the CIT and ITAT

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

disallowance of interest of Rs. 36,111.00 U/s 40(a)(ia) on account of non deduction of TDS. Though there is no separate addition was made on this account.” The 1st ground raised by the assessee in his appeal is against applying 8. NP rate of 10.16% subject to depreciation as against the 12.50% subject to depreciation and interest applied

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

disallowance of interest of Rs. 36,111.00 U/s 40(a)(ia) on account of non deduction of TDS. Though there is no separate addition was made on this account.” The 1st ground raised by the assessee in his appeal is against applying 8. NP rate of 10.16% subject to depreciation as against the 12.50% subject to depreciation and interest applied

ITO, WARD-2, HANUMANGARH vs. SMT. LALITA SARAF , HANUMANGARH TOWN

In the result, the appeals of the Department are dismissed and the Cross objections of the assessees are allowed

Bench: Shri N.K. Sainithe Income Tax Officer, Vs Smt. Lalita Saraf, Ward-2, Hanumangarh C/O Mangi Lal Saraf, In Front Of Mandi Studio, Hanumangarh Town

section 145(3) of the Act, considered the purchases of Rs. 85,18,926/- from following two parties as bogus:- 1. M/s Bhoomi Sales Corporation Rs. 57,91,028/- 2. M/s Saj Enterprises Rs. 27,27,898/- Total Rs. 85,18,926/- The Assessing Officer added 25% of the aforesaid purchases amounting to Rs. 21,29,732/- in the income

SHYAM SUNDAR INANI,JODHPUR vs. ITO, WARD, PHALODI

In the result, the appeal is allowed for statistical purposes

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

145(3), and yet proceeded to make an addition under section 69A, which amounted to double taxation of recorded sales. 3.2. With regard to the addition of Rs.30,25,000/-, the assessee submitted that the relevant bank account was not owned by him and belonged to a third party. KYC documents and account particulars demonstrated that the account holder

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 and A Plantations and Industries Ltd. Vs. CIT 242 ITR 22 (Gauhati) (HC) 8. We have heard the Ld. Counsels

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

disallow the claimed capital expenditure of Rs.5,25,52,586/-. Since, the assessee was hit by provision of section 2(15) of the I.T. Act, 1961 the total taxable income comes to Rs.6,71,88,566/- (Rs.1,46,35,981/- + Rs.5,25,52,586/-), therefore, the assessment done at NIL income by the AO is erroneous as the final computation

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

In the result the appeal of the assessee in ITA No

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

In the result the appeal of the assessee in ITA No

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

In the result the appeal of the assessee in ITA No

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

In the result the appeal of the assessee in ITA No

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work

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

In the result the appeal of the assessee in ITA No

145, the income of the appellant is required to be estimated on best judgement basis. It is also a settled proposition that while estimating the income of the assessee, the average of past history of GP declared by the assessee is considered as a proper and reasonable basis for estimation of income. Accordingly, the AO is directed to work