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

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

260/-made on account of disallowance of discounts by holding that AO no-where in the order has brought on record that the claim made by the appellant was by way of fraud, by ignoring that the onus to prove the genuineness of the expenses is on the assessee who has claimed them. 7. That the tax effect involved

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

In the result, appeal of the assessee is partly allowed

260 after considering the principle laid down by various Hon’ble Courts held that:- “ 14. In view of the above principle of law laid down by the various Courts, it is settled that the notice under Section 148 of the Act is a jurisdictional notice and unless a proper and valid notice is issued and served, jurisdiction to make

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

In the result, the revenue appeals in ITA Nos

260/-made on account of disallowance of discounts\nby holding that AO no-where in the order has brought on record that the\nclaim made by the appellant was by way of fraud, by ignoring that the\nonus to prove the genuineness of the expenses is on the assessee who has\nclaimed them.\n7. That the tax effect involved

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

In the result, the revenue appeals in ITA Nos

260/-made on account of disallowance of discounts\nby holding that AO no-where in the order has brought on record that the\nclaim 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. That the tax effect involved

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed