SHRI ROHIT YADAV,SRIGANGANAGAR vs. ACIT, CIRCLE, SRIGANGANAGAR

In the result the appeal of the assessee is partly allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.102/Jodh/2023 िनधा"रण वष" / Assessment Year : 2009-10 Shri Rohit Yadav, The Assistant S/O.Sh. Ram Kumar Yadav, V Commissioner Of Income Village – 2Ml, Nathwali, S Tax, Circle Sriganganagar. Sriganganagar – 335001. Pan: Bbspk6028C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Ms. Nidhi Nair – Jcit-Dr Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

unexplained money and has also not even been able to establish that he could himself accumulate such huge amount from the sources disclosed, therefore, the AO is fully justified in making/confirming the disallowance

SMT. RENU GURJAR,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

disallowance of business expenses, addition on account of unexplained investment and unsecured. Smt. Renu Gurjar vs. DCIT Conclusively, the AO made addition in the hands of the assessee by holding as under:- “12. Excess money

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

unexplained money u/s 69A r.w.s. 115BBE of\nthe Act\".\n4. In first appeal assessee has filed detailed WS(PB32-38) and documents admittedly, however\nthe ld. CIT(A) without considering and without deciding our legal grounds of appeal and legal\nposition, validity of proceedings\n5. In first appeal assessee challenged the legality, validity andproceeding u/s 147/148 and also\nchallenged

RAMDEO PAN BHANDAR,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result, the appeal filed by the asessee is treated as allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteram Deo Pan Bhandar Vs. Acit, Circle -1, Kem Road, Bikaner, Bikaner-334001, Rajasthan. Rajasthan. Pan/Gir No. : Aabfr3308M Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

unexplained money u/s 69A of the Act and applied the provisions of Sec. 115BBE of the Act. The third disputed issue that the assessee has claimed donation and charity expenses of Rs. 1,83,771/- in other expenses which is not an allowable expenditure as the same is not related to business and was disallowed

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

money was used by the Assessee to give to incur the disputed rebate expenses on his customers. Meaning thereby by no stretch of imagination, the aforesaid rebate expenses shown in the balance sheet amounting to Rs. 1,20,55,195/- can be treated as business expenditure of the Assessee out of the business income. Copy of the rebate accounts paid

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

In the result, appeal of the assessee is dismissed

Disallowance of Bogus LTCG in penny stock under\npurview of unexplained cash, was held justified.\n35.\nKeeping in view the above facts and discussion and decisions of High Court and\nSupreme Court, it is noted that the appellant has failed to prove that the share transactions\nwere genuine. It is beyond human probability that the appellant could earn such huge

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

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

In the result the appeal of the assessee in ITA No

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

In the result the appeal of the assessee in ITA No

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

In the result the appeal of the assessee in ITA No

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

In the result the appeal of the assessee in ITA No

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

In the result the appeal of the assessee in ITA No

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

In the result the appeal of the assessee in ITA No

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

money on behalf of someone else and there is no income on this aspect of the case. As regards the default of the assessee u/s. 40(a)(i) of the Act, the bench noted that as regards the TDS default the proceeding has already been completed and the revenue did not bring specific default, we see no reason to consider

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

money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed for the AY 2017-18 and not for the assessment year under consideration. Thus, the 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

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

money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed for the AY 2017-18 and not for the assessment year under consideration. Thus, the 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

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.:

money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed for the AY 2017-18 and not for the assessment year under consideration. Thus, the 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