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

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

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

In the result the appeal of the assessee in ITA No

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

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

In the result the appeal of the assessee in ITA No

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

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

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

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

In the result the appeal of the assessee in ITA No

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

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

In the result the appeal of the assessee in ITA No

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

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

In the result the appeal of the assessee in ITA No

200/- made by Ld. AO on account of anesthesia payment to consulting doctors, therefore action of Ld. CIT(Appeals)-II, Udaipur is erroneous & bad in law and liable to be deleted. 3. The appellant prays for Justice and the appeal deserves to be allowed. 4. The appellant craves leave to add, alter, amend and modify any grounds of appeal

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

200 % of the tax payable on misreported income. Deepak Kumar Rajoria vs. ITO 4. Aggrieved, from the said order of levying the penalty the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal of the assessee by giving following findings on the issue:- “4. Decision

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form