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

In the result, the revenue appeals in ITA Nos

3,18,81,535/-made on account of disallowance of\ndiscounts by holding that AO no-where in the order has brought on record\nthat the claim made by the appellant was by way of fraud, by ignoring that\nthe onus to prove the genuineness of the expenses is on the assessee who\nhas claimed them.\n7. Whether

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

In the result, the revenue appeals in ITA Nos

3,18,81,535/-made on account of disallowance of\ndiscounts by holding that AO no-where in the order has brought on record\nthat the claim made by the appellant was by way of fraud, by ignoring that\nthe onus to prove the genuineness of the expenses is on the assessee who\nhas claimed them.\n7. Whether

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

801A of the Act, either due to lack of enquiry or otherwise, is the original assessment order passed under s. 143(3) r/ws.144C of the Act and not the re-assessment order. Therefore, the period of limitation prescribed under s. 263(2) of the Act would run from the original assessment order. 20. Being conscious of the fact that

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

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blea.C.I.T., Circle-1, Jodhpur. Revenue By Assessee By Date Of Hearing Date Of Pronouncement

II, Opp. AIIMS Campus, Jodhpur - 342005. PAN No. AACCJ9336P Smt. Runi Pal, CIT-DR. Shri Amit Kothari, C.A. 01.05.2025. 01.07.2025. ORDER PER DR. MITHA LAL MEENA, A.M.: The captioned appeal has been filed by the revenue against the order of the Id. National Faceless Appeal Centre [NFAC/CIT(A)], Delhi dated 03.05.2024 in respect of Assessment Year 2015-16 where