M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

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

73 taxmann.com 185 (Gujarat), it was held that what is required at stage of issuing notice under section 148 is a reason to believe and not established fact of escapement of income and, therefore, looking to the scope of section 147 as also sections 148 to 152 even if scrutiny assessment has been undertaken, if substantial new material is found

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)

73, Dr. Zakir Hussain Marg, Ward - Exemption Uaipur. Uaipur. PAN/GIR No.: AAATD2089C Appellant Respondent Sh. Shrawan Kumar Gupta, Adv. Appellant by Sh. Karni Dan, Addl.CIT (Sr.DR) Respondent by Date of Hearing 07/05/2025 29/05/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. The assessee has filed this appeal challenging the impugned order dated 27.03.2025, passed by the learned Commissioner

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

73,590/- page No. 80- CIT(A) comprising two agreements.” 81 of PB 4. CIT v/s D Ananda Basappa; (2009) 309 ITR (Kar) 329 Para 4.2.5 at 8. On facts, it is shown by the assessee that Para 5 to 8 No adverse pg 12 of the the apartments are situated side by side. The of the order inference order

VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

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

73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensively in catena of judicial pronouncements rendered by various Hon’ble High Courts as well as different benches of Tribunal. Following the same decision, Hon’ble Karnataka High Court, in its later decision titled as Muninaga Reddy V/s ACIT

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)

73,98,802 14 Indu Bala Porwal, Udaipur 26. The Ld. AR during the proceedings has drawn our attention to the fact that Assessee is an old aged lady, who is solely dependent upon her family/relative and also drew attention to the notes to return available at page no. 23-24 of PB Vol-1 filed along with return

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

In the result the appeal of the assessee in ITA No

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column