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

In the result the appeal of the assessee in ITA No

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

In the result the appeal of the assessee in ITA No

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

In the result the appeal of the assessee in ITA No

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

In the result the appeal of the assessee in ITA No

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

In the result the appeal of the assessee in ITA No

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

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

In the result the appeal of the assessee in ITA No

67,100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

section 14A is not applicable. It is also relevant and pertinent to point out that the assesse that he internal resources accretion out of the operating profit of the assesse as at the beginning of the financial year, as brought forward from the immediately preceding year, were, by itself, more than adequate and sufficient to have provided for the investments

SH. MAHENDRA SINGH,FLAT NO.303, ASHAPURA TOWER, PAOTA, JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaishri Mahendra Singh Vs Theacit Flat No. 303, Ashapura Tower Circle-3 Paota, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Csdps 5573B

section 36(1)(iii) of the Act. I do not find any reason whatsoever in nature to interfere with the observation and findings of the Ld. Assessing Officer in regard to the disallowance of Interest expenditure u/s. 36(1)(iii) of the Act of Rs. 1,18,90,400/-.No interference in AO's Order is called for. The addition

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

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

67 such notes in the\naggregate, out ofwhich 61 such notes could be encashed by the appellants on 18th January,\n1946, through the Eastern Bank. A mere calculation of the nature indulged in by the Income-tax\nOfficer or the Appellate Assistant Commissioner was not enough, without any further scrutiny, to\ndislodge the position taken up by the appellants, supported

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

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

67 such notes in the\naggregate, out ofwhich 61 such notes could be encashed by the appellants on 18th January,\n1946, through the Eastern Bank. A mere calculation of the nature indulged in by the Income-tax\nOfficer or the Appellate Assistant Commissioner was not enough, without any further scrutiny, to\ndislodge the position taken up by the appellants, supported

CHAMPA LAL MEHTA ,SANCHORE vs. ITO WARD-2, JALORE

In the result, the appeal of the assessee in ITA No

67,200/- u/s\n271(1)(C) on the estimated basiswith respect to assessment year 2009-10. Our\nview gets supports from the decision given by the ITAT MUM Bench, inthe case\nof M/s Shri Poonam k. prajapati Vs. ITO ward 19(2)(5) Mumbai, ITA No.\n1953/mum/2022 where it was held that -\n\"We find the A.O has made

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

67,81,949 2 Income from other sources 64,33,672 3 Addition on account of depreciation 35,151 claim 4 Addition on account of electricity 1,01,574 expenses 5 Gross Total income 2,33,52,346 6 Deduction u/s 80C 1,00,000 7 Deduction u/s 80TTA 1,000 8 Deduction u/s 80D 10,693 9 Total

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

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

67(1) (10× cap) read with proviso: deposits/loans vis-à-vis subscribed capital & reserves; (ii) Section 33 (20% shareholding cap): more than 20% held by Adarsh Credit Co- operative Society Ltd.; (iii) Section 35 (redemption): redemption limited to specified authorities; (iv) Sections 7(1)(d), 10(1), 11(7)(a): bye-laws to be consistent with the Act— found otherwise

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

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

67(1) (10× cap) read with proviso: deposits/loans vis-à-vis subscribed capital & reserves; (ii) Section 33 (20% shareholding cap): more than 20% held by Adarsh Credit Co- operative Society Ltd.; (iii) Section 35 (redemption): redemption limited to specified authorities; (iv) Sections 7(1)(d), 10(1), 11(7)(a): bye-laws to be consistent with the Act— found otherwise

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

disallowed. Similar issue was considered by\nthe Hon'ble Kolkata high court in case of CIT Vs. Magnum Exports Private Limited\n262 ITR 10, wherein while considering the claim of the assessee under section\n80 HHC of the income tax act, it was held that if the assessee failed to file such\nreport along with the return and filed