INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during search under section 132 or requisition under section 132A of the Act, 1961 in the case of the assessee. 37. The Ld. AR further

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

reassess taking into consideration the other material in respect ofcompleted assessments/unabated assessments. Meaning thereby, in respect ofcompleted/unabated 8 Tarun Murdia , Udaipur assessments, no addition can be made by the AO in absence ofany incriminating material found during the course of search under Section 132 orrequisition under Section 132A of the Act, 1961. 3. The following facts is also supporting

ITO, PHALODI vs. VARSHA MILLS, KHICHAN

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleito Varsha Mills, Khichan Phalodi E-51, Industrial Estate, Khichan, Phalodi, Jodhpur – 342308 Pan No.: Aaifv 9450 D Assessee By Shri Kapil Hirani, Advocate (Virtual) Smt. Runi Pal – Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Revenue Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/Cit(A)] Dated 07.02.2024 With Respect To Assessment Year 2017-18 Challenging Therein Decision Of The Ld. Cit(A) In Deleting The Addition Made U/S 69A On Account Of Un-Explained Cash Deposits During Demonetization Period & By Invoking Provisions Of Section 145(3) Of The Act.

69A. As a result, ground no 2 is allowed. 2. Ground No. 3 raised is against the addition u/s 28 of the Act on net profit from business & profession Rs.2,79,03,981. The assessing officer held that the assessee failed to submit documentary evidence in support of valuation of guar gum. The assessee neither submitted any evidence in support

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

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

69A vide GOA before CIT(A) attached with form 35. During the course of hearing before the CIT(A) we have filed detailed WS(PB 61-78) on all the issues and also filed the paper book which is also filed before your honor. Before the ld. CIT(A) no additional or new documents were filled

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

69A (which was neither discussed nor dealt with in the assessment order of the relevant year) by way of enhancement of income, in terms of provisions of section 251(1)(a) of the Act. 8. There is no doubt about the fact that while framing the assessment even under Section 143(3) of the Act, the Assessing Officer may omit