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

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

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

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

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

In the result the appeal of the assessee in ITA No

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

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

In the result the appeal of the assessee in ITA No

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

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

In the result the appeal of the assessee in ITA No

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

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

In the result the appeal of the assessee in ITA No

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

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

801 (SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on facts and in circumstances of the case the Hon'ble ITAT is justified in deleting the addition of Rs. 15 lakh made on protective basis." 5. The appellant craves leave or reserves right to amend, modify, alter, add or forego any ground(s) of appeal

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

801, Mc. Dowells’ & Co. Ltd. vs. CTO 154 ITR 158 and the decision of Hon’ble Delhi / P&H High Court in case of CIT vs. Nova Promoters 18 Taxmann.com 217, CIT vs. Youth Construction Pvt. Ltd. 357 ITR 97 and Somnath Mani vs. CIT 306 ITR 414 to conclude that transaction with M/s Swift

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

In the result, appeal of the assessee is partly allowed

section 143(3)/147 of the Income Tax Act, by the DCIT, Circle-01, Jodhpur. 2. The assessee has marched this appeal on the following grounds:- “1.That on the facts and in the circumstances of the case, the Id CIT(A) grossly erred in upholding validity of order passed by the Id AO. 2. That on the facts