M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

68 : (2010) 321 ITR 508 (Del) , (Delhi High Court); CIT vs. Sabari Enterprises (2007) 213 CTR (Kar) 269 : (2008) 2 DTR (Kar) 394 : (2008) 298 ITR 141 (Kar) (Karnataka High Court).; CIT vs. Pamwi Tissues Ltd. (2008) 215 CTR (Bom) 150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay High Court); CIT vs. Udaipur Dugdh Utpadak Sahakari

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

68 or u/s. 41(1) of the Act and hence, the addition made at Rs. 25,91,01.791/- is directed to be deleted. Considering my findings contained in para Nos. 7 & 11 (Supra), the total addition of Rs. 34,76,10,409/ is directed to be deleted, ground Nos. 2 to 6 raised by the appellant regarding this issue

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

32,47,295/- as on 05.09.2012, written down value of which was shown at Rs. 15,20,30,334/- on 31.03.2014. The assessee has claimed depreciation and amortization at the rate of 9.12% on this Toll Road which comes to Rs. 1,39,79,176/- in the P & L account,. Similarly, the assessee has shown the value of Salasar Toll

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

1,83,16,53,000/- made by the AO under section 68 of the Act by treating amount received as unsecured loans from partner Shri. Suresh Chander Koolwar as bogus entry. During appellate proceedings, the appellant has stated during the course of assessment 6 ITO vs. Ms Rama Allure LLP proceedings, the appellant has furnished the documentary evidence

SITA DEVI CHOUDHARY,AHORE JALORE vs. INCOME TAX OFFICER, JALORE

In the result, stands allowed

Bench: The Cit(A) Challenging The Additions Made By The Ao. The Ld.Cit(A) Upheld Both The Additions Made By Observing-

32,910 85,972 860 453 4860 16 26- 4861- 40,969 37,342 78,311 664 514 12- 4866 16 Sita Devi Choudhary, Jalore 16 27- 4867- 12- 77,063 45,479 1,22,542 1

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

section 69C of the Act and added to the total income of the assessee. Penalty proceedings u/s.271(1)(c) of the Income Tax Act, 1961 are initiated separately for furnishing inaccurate particulars of income. 2.2. In the first appeal, the Ld. CIT(A) deleted both the additions (pr. 4.6& 4.7 Pg. 6-8) by holding as under:- “4.6 After

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

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

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

1,68,71,111 discussed above in Para number 6 13 Total income 2,32,31,653 Finally the AO has assessed the total income of Rs. 2,32,31,653/- and passed the order u/s 143(3) of the Act dated 29.03.2016. 3. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas

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)

1. Various questions of law with respect to disallowance and additions made inthe course of re-assessment proceedings are urged by the Revenue in its appeal under Section 260A of the income Tax Act, 1961 (for short, 'the Act'). 2.The search under Section 132 of the Act was conducted in the assessee's premises on 10.2.2010. This resulted

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

1,30,00,000/- as explained. Copies of relevant documents, such as IT return, copy of bank account, copy of ledger account , cash flow statement etc. were furnished before the Learned CIT(A) as per paper book. These are available on fresh paper book being submitted before the Hon'ble ITAT on page No.86-143. 5. Piyush Kumar Biyani AMJPB1202G

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

68,62,780, i.e. the income which has escaped assessment as per the reasons recorded. Neither the reasons recorded for reopening the assessment nor any other material on record demonstrate that the issue relating to the claim of deduction under s.801A of the Act was ever a subject matter of dispute in the re-assessment proceedings either at the time

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)

Section 69A unless ownership is first established. Accordingly, the addition made is without proper foundation and deserves to be deleted. In support of the above contentions the reliance is placed on the following judicial precedents:  Mangilal Agarwal v. Assistant Commissioner of Income-tax [2007] 163 Taxman 399 (Rajasthan)  Sukhdayal Rambilas v. CIT [1982] 136 ITR 414 (Bom).  Salek Chand

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

1,26,65,229/-(8194403+4470826)\ninstead of Rs.81,94,403/- declared by the assessee. Accordingly he has made\naddition of Rs.44,70,826/- in the A.Y. 2013-14. Same type of additions have also\nbeen made in the A.Y. 2014-15 to 2016-17 asper the above chart.\n6.2. Further

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

Section 144 as a best judgment assessment owing to the failure on the part of the assessee to file its return of income and getting its books of accounts audited. The gross receipts of Rs.25,54,88,102 are also not in dispute which has been 9 DCIT vs. U.N. Automobiles Pvt. Ltd., Udaipur- AY: 2013-14 adopted

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) 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 Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

section 68 is concerned, the Hon'ble Punjab & Haryana High Court in the case of Smt. Shantadevi; 171 ITR 532 held that such books denotes books of assessee himself and not of other assessee, therefore, the assessee is responsible for his books only and not of the books of other parties. Detailed findings recorded

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

32. It may be noted that the statement recorded under Section 132\n(4) of the Act can be used in evidence for making the assessment only\nif such statement is made in context with other evidence, or material\ndiscovered during search. A statement of a person, which is not\nrelatable to any incriminating document or material found during

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

32,500 1,08,00,000 16,64,513 1,16,25,000 The AO has accepted the books of accounts of assessee maintained in the normal course of business. On the basis of these audited books of accounts he has assessed the income of the assessee. He has not disputed the cash withdrawals from the bank account. After considering

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

In the result, the appeal of the assessee is partly allowed

Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

section 115BBE of the Act on the professional income of Rs. 1,00,00,000/- surrendered by the appellant assessee during the course of survey u/s 133A and which was included by him in his return income. The ld. AO has also erred in invoking provisions of sec. 115BBE on addition of Rs.1,00,000/- made