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

In the result, appeal of the assessee is dismissed

unexplained cash credits.\n(iii)\nIn the assessment order there is no finding that any books of accounts were\nmaintained by the assessee and that the alleged amount was found credited in the\nbooks of accounts or even in the bank account.\nAs per section 68 :\n“where any sum is found credited in the books of an assessee maintained

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

reassessment and addition made by AO of share capital\nand unexplained cash credit—Held, notice u/s 148 could be quashed

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)

reassessment and addition made by AO of share capital and unexplained cash credit—Held, notice u/s 148 could be quashed

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

unexplained cash credit. The addition so sustained may kindly be deleted. 3. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 1,17,900/-presuming that such payment was made by assessee. The addition so sustained may kindly be deleted. 4. The appellant

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

unexplained cash credit. The addition so sustained may kindly be deleted. 3. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 1,17,900/-presuming that such payment was made by assessee. The addition so sustained may kindly be deleted. 4. The appellant

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.

unexplained income the AO needs to be in possession of some material indicating that the assessee has received certain amounts which have not 4 Asst. Year: 2017-18 been reflected in the books of account. Receipts recorded in the books of accounts were already part of the income which was already credited in P&L account. In the present case

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

cash and has direct nexus with the sale of land. The fact that the appellant has not shown the same in the books of account and whether it attracts the tax any liability is a separate matter to be decided as per law. But in no way the amounts in question can be held as unexplained investment/deposit. Accordingly, the addition

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)

unexplained cash entries in the bankaccounts, etc.the ITAT noticed inter alia that all the additions werenot based upon anyfresh materials seized during the course of search. That was the first groundfor setting aside the order; the lTAT also considered and decided in fovouroftheassessee on the merits ofthe additions. The approach of the ITAT for setting aside the search Assessment

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

unexplained share application money. The amount of Rs. 2 lacs each have been received in cash from Shri Mangilal Gurjar, elder brother of a director of the appellant company and from Shri Naresh Trivedi, a friend of the director of the appellant company. The appellant company has filed M/s.Rasik Priya Resorts Pvt. Ltd.,[A] confirmation from these two persons along

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

unexplained share application money. The amount of Rs. 2 lacs each have been received in cash from Shri Mangilal Gurjar, elder brother of a director of the appellant company and from Shri Naresh Trivedi, a friend of the director of the appellant company. The appellant company has filed M/s.Rasik Priya Resorts Pvt. Ltd.,[A] confirmation from these two persons along

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)

Credit entries in Para 5.15 Para 22.4 1 HBS A/c 20,07,18,875 Pg. 23-24 Double addition 20,07,18,875 0 Pg 119 Interest and Reversal of certain Dividend Para 5.18 entries in Bank A/c Para 26.3.2(c) 2 Income 1,41,97,602 Pg 28 and deductions

MANOJ KUMAR KHUBANI,BARMER vs. DC CEN CIR 2 JDH, JODHPUR

In the result, stands ALLOWED

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

Credits Ltd. in ITA No.3918/Del/2013 dated 19/09/2016  ITAT, Indore Bench in the case of Ajit Singh Melhotra vs. ACIT ITA No. 63/IND/2019 dated 22/10/2020  ITAT Indore in Alankar Jewelers vs. DCIT in ITA No.992/Ind./2019 dated 30/04/2021  ITAT Ahmedabad in Abhi Developers vs. ITO (2007) 12 SOT 444 (Ahd)  ITAT Jaipur in the case of Jai Singh Yadavvs. ACIT

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

cash and out of\nbooks of account. In this support he referred some ledger A/c in the assessment\norder vide pages 22 to 27and made summary at page 28 of the assessment order.\nHe also stated that during the course of assessment the registries of the flats sold\nduring the year were obtained and payment details have been verified from

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

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee in ITA No

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee in ITA No

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee in ITA No

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee in ITA No

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened