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

In the result, appeal of the assessee is allowed

3) of section 14A. The sub section (2) of Section 14A basically lays down the manner in which the disallowance

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

disallowance of deduction claimed on account of delayed payment of employees’ contribution towards Provident Fund(PF) and Employees State Insurance (ESI), while processing the returns of income under section 143(1) of the Income-tax Act, 1961. 3

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

disallowance of deduction claimed on account of delayed payment of employees’ contribution towards Provident Fund(PF) and Employees State Insurance (ESI), while processing the returns of income under section 143(1) of the Income-tax Act, 1961. 3

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

3) in computation of income. 4. That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in upholding the action of Ld AO for not allowing set off of brought forward capital loss of Rs. 13,01,585/- in the computation sheet. 5. That on the facts and in the circumstances

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

Disallowance under section 14A of the I T Act: (i) With regard to your honor’s invoking revisionary jurisdiction u/s 263 of the I.T. Act, we humbly submit that your honor has duly accepted and stated that AO has made a query with reference to section 14A r.w.r 8D during assessment u/s 143(3

SHRI SIDDHESH KUMAR GAUR ,JODHPUR vs. ADIT, CPC, ACIT, CIRCLE-3, BENGALURU / JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Deydr. B. R. R. Kumar

disallowance under section 36(1)(va). 3. Because the learned CIT(A) erred in dismissing the alternate plea that even

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 3

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

Section 143(3) of the Act, the Assessing Officer may omit to make certain\nadditions of income or omit to disallow

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 Income Tax Act, 1961, making substantial additions. The assessee appealed to the CIT(A), who confirmed a significant portion of the additions.", "held": "The Tribunal held that for an assessment under section 153A, additions can only be made based on incriminating material found during the search. In the absence of such material, no addition or disallowance

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

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

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

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

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

Section 143(3) of the Act, the Assessing Officer may omit to make certain\nadditions of income or omit to disallow

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 6.5 A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 6.6 Therefore, we restore

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 6.5 A similar view has been taken by this Bench of the ITAT in ITA Nos. 65 & 66/Jodh/2021 in the case of Sawrup Ram Vs. ITO vide order dated 28.09.2021. 6.6 Therefore, we restore

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

3) dated 27-12-2006 was sought to be reopened on 6-3-2007 solely on the basis that the benefit of section 72A had been wrongly allowed to the assessee. In the order of reassessment, that was passed on 27¬12-2007, the claim made by the assessee with reference to the provisions of section 72A was disallowed