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

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

3. Aggrieved with the order of the AO, assessee filed appeal before the ld.\nCIT(A). During the course of appellate proceedings assessee has filed the detailed\nwritten submission which is available at Paper Book (A.Y. 2013-14) pages 268 to\n320 and also filed the additional common written submission available at Paper\n37\nITA Nos. 706 to 709/Jodh/2024\nAshiana

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

In the result, appeal of the assessee is partly allowed

3,12,302, we find that those have been made by account payee cheques and those have been encashed through the bankers of M/s.Selvas Photographic. It appears that according to the appellant, at the time of assessment, the appellant had no business transaction with M/s. Selvas Photographic and consequently, the said party did not co- operate with the Assessing Officer

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

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

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

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

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, 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

145(3) of the Act. While holding so ld. AO also noted that in the immediately preceding i.e. A. Y. 2016-17 assessment was completed u/s 143(3) and on account of 52 Varaha Infra Ltd. assessee's failure to prove the authenticity of books of account, book results were rejected u/s 145(3) and NP rate

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:-

Section 145(3) which is not the case of the Assessee. The AR further argued that since in the present case, the AO has not rejected the books of accounts and therefore, net profit shown in the profit and loss account and duly certified by the auditor has to be accepted as correct. The AR submitted that the Assessee

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

145(3) of The I.T.Act nor found any tenable defects in the books of account as maintained by the appellant, in the circumstances of the case. d. That Authorities below has erred in facts by not allowing the set- off/adjustment of excess stock with short stock and as such presumptive additions should not be allowed to be sustained

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

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

145 taxman.com 510 (Delhi) dt.17.10.2022.\n1.2.6 In the case of Rames Bhojprasad Gupta vs. ITO ITA No. 476/SRT/2019, Feb 7, 2022\n(2022) 64 CCH 0090 SuratTrib it has been held That Reassessment-Reopening of assessment—\nAO on basis of AIR information noted that assessee made deposit in his bank account in PNB—\nAO recorded that in response to notice