PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1,UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

disallowance so made should be deleted. 10. Without prejudice to the above ground, the CIT(A) Same erred in law and on facts in confirming the addition of Rs. 1,65,000/- made u/s 69C of the Act for inflation of construction % expenses on the basis of an excel sheet (a) ignoring that the construction expenses

PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, A.M.:

disallowance so made should be deleted. 10. Without prejudice to the above ground, the CIT(A) Same erred in law and on facts in confirming the addition of Rs. 1,65,000/- made u/s 69C of the Act for inflation of construction % expenses on the basis of an excel sheet (a) ignoring that the construction expenses

SUNITA HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, Α.Μ.:

disallowance so made should be deleted. 10. Without prejudice to the above ground, the CIT(A) Same erred in law and on facts in confirming the addition of Rs. 1,65,000/- made u/s 69C of the Act for inflation of construction % expenses on the basis of an excel sheet (a) ignoring that the construction expenses

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

disallowed this claim for want of verification. A perusal\nof the record would indicate that inspite of survey carried out at\nthe premises of the assessee, the ld. AO was unable to pin-point\nas to why direct and indirect expenses are not required for\nearning a huge income of more than Rs.72 lacs which has been\noffered

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

69C amounting to Rs. 22,352/-, on assumptions and surmises. 3. Action u/s 147/148 is illegal and without jurisdiction. Submission : (1) The AO issued notice u/s 148, stating that : " I, therefore, propose to assess/reassess the income/loss of the said assessment year." In issuing the notice, the AO is not sure about the purpose for which notice has been issued, whether

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.

69C of the Act. As stated in the above paras, the sales made by the appellant to M/s. Milap Enterprises are merely an entry as M/s. Milap Enterprises is only an entry provider. Such entries are obtained in the market for a commission at varying rates. The AO has estimated the commission at the rate