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

In the result the appeal of the assessee in ITA No

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

In the result the appeal of the assessee in ITA No

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

In the result the appeal of the assessee in ITA No

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

In the result the appeal of the assessee in ITA No

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

In the result the appeal of the assessee in ITA No

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

In the result the appeal of the assessee in ITA No

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

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

94,812/- whereas in the audited accounts, the gross receipts are shown as Rs. 8,71,39,988/-, the AO has held that the assessee has suppressed the gross receipts for the AY 2012-13 by Rs. 1,67,54,824/- and has therefore, made the aforesaid addition to the total income of the appellant. (vi) It is observed that

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

94 (Del.) (HC) wherein it has been held that discounting charges paid were not in respect of any debt incurred or money borrowed, instead, assessee has merely discounted sales consideration on sale of goods, same could not be construed as an interest within the meaning of section 2(28A). SLP filed by the revenue against this order was dismissed

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

94,25,580/-\nOn this Annexure-C and table, the AO asked the explanation of the assessee as to\nwhy the income may assessee company may not be determined on the basis of the\nactual sales as calculated in the above table for the respective years. In response\nthereto the assessee has filed the detailed reply dated 01.12.2017 available

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

94,269+47,56,615+68,12,269+13,06,74,650) made on account of difference in contract receipt shown in Form 26AS vis-à-vis receipts accounted by the assessee. 2. On the facts and circumstances of the case and in law the ld. CIT (A) erred in sustaining disallowance of Rs. 15,00,000/- against disallowance

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 263 of the Act. The grounds of appeal raised by the assessee are as under:- 2 ITA 3/JODH/2021 PYEROTECH ELECTRONICS PVT LTD VS PR. CIT, UDAIPUR 1. That the Impugned order u/s 263 of the Act dated 18.02.2020 and notice u/s 263 are bad in law and on facts of the case and hence the same may kindly

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance of share premium worth Rs.171,22,500/- The appellant has issued on premium of Rs.90 per share. During the year, aggregate consideration received for such share was of Rs.19,02,500/- and share premium of Rs.1,71.22,500/-. The Assessing Officer as per section 56(2)(viib) held that aggregate consideration received for such share as exceeds the fair

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance of share premium worth Rs.171,22,500/- The appellant has issued on premium of Rs.90 per share. During the year, aggregate consideration received for such share was of Rs.19,02,500/- and share premium of Rs.1,71.22,500/-. The Assessing Officer as per section 56(2)(viib) held that aggregate consideration received for such share as exceeds the fair

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee did not object the reassessment proceedings before the ld. AO, it cannot be challenged now. 7. We have heard the rival submissions

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee did not object the reassessment proceedings before the ld. AO, it cannot be challenged now. 7. We have heard the rival submissions

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee did not object the reassessment proceedings before the ld. AO, it cannot be challenged now. 7. We have heard the rival submissions