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-

68. (5) That the assessee had made available all the relevant documents as required by the assessing authority while replying to the adjudication proceedings under section 143(3) of the Income Tax Act 1961 and the same had been duly acknowledged by the assessing authority while passing order u/s 143(3) s under – (6

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 145(3) and estimated G.P. rate at 3% with the trading addition of Rs. 6 Asst. Year: 2017-18 1,19,26,410/- and addition u/s 68

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

In the result, appeals of the Revenue are dismissed

3,47,70,913 NIL Thus, in respect of two parties in whose name advances were shown as outstanding, the appellant duly proved the identity and creditworthiness of the creditor and genuineness of the transaction, thus fulfilled necessary ingredients of provisions of sec. 68 of the Act. Even there is no case of attracting the provisions of section

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

In the result, both appeals of the assessee are allowed

68 of the Act without going into factual matrix of the case. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred in confirming the disallowance of Rs. 3,16,663/- out of interest expenses claimed from the rental income. 4. That the petitioner may kindly be permitted to raise

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

In the result, both appeals of the assessee are allowed

68 of the Act without going into factual matrix of the case. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred in confirming the disallowance of Rs. 3,16,663/- out of interest expenses claimed from the rental income. 4. That the petitioner may kindly be permitted to raise

BADAMI DEVI ,BARMER vs. ITO, WARD-1, BARMER

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blebadami Devi Income Tax Officer, M/S Sbl & Co Llp Ward No. -1 Barmer. (Chartered Accountant) E-75, Kalpatru Shopping Center, Opp. Bioscope Cinemas, Shastri Nagar, Jodhpur, Rajasthan–342003. Pan No. Aaopd1969R Assessee By Shri Gautam Chand Baid, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr Virtual Date Of Hearing 28.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Addl/Jcit (A) Panaji, [Hereinafter Referred To As The Jcit (A)] Dated 28.06.2024 With Respect To Assessment Year 2017-18. 2 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

Section 68 on the finding that amount received as unsecured loan from Sh. Babul al Mutal Mal HUF Rs. 6,00,000/-, Sh. Hansraj Babulal HUF Rs. 3

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

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

3 of the Act provides, inter alia, that income-tax shall be charged on the total income of every company. Under section 4(1), total income includes all income, profits or gains from whatever source derived, subject to certain conditions about residence, etc., with which we are not concerned. Section 6 then enumerates six heads of income chargeable

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

3) Further, it is imperative to note that section 5 of the Limitation Act deals with condonation of delay in case of appeal. Since the limitation 5 ITA 07 to 11/Jodh/2021 Neeraj Paliwal Vs ITO period for appeals is very short, this section was introduced to meet the end of justice so that the purpose of justice

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

3) r.w.s. 147 of the Act, or when no findings were to be given on the scope of permissible adjustments under section 143(1)(a)(iv). That is not the situation before us. We, therefore, see no need to deal with that aspect of the matter at this stage. 11. In a result, this appeal is allowed

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

3) r.w.s. 147 of the Act, or when no findings were to be given on the scope of permissible adjustments under section 143(1)(a)(iv). That is not the situation before us. We, therefore, see no need to deal with that aspect of the matter at this stage. 11. In a result, this appeal is allowed

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2 UDAIPUR, UDAIPUR

In the result both these appeals are partly allowed

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

68 or 69 of the Act and therefore, in our view, in the present case, the provisions of section 115BBE of the Act, are not applicable to the income estimated by way of applying GP/NP rate. 10.1 Accordingly, we hold that the income of the assessee estimated by applying GP/NP rate shall be chargeable to tax at the normal

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result both these appeals are partly allowed

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

68 or 69 of the Act and therefore, in our view, in the present case, the provisions of section 115BBE of the Act, are not applicable to the income estimated by way of applying GP/NP rate. 10.1 Accordingly, we hold that the income of the assessee estimated by applying GP/NP rate shall be chargeable to tax at the normal

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)

68 and section 69C. The assessee’s principal argument is that the reasons recorded by the AO for initiating proceedings under section 147 were vague, mechanical, and based entirely on information received from the Investigation Wing, without any application of mind or independent verification. It was submitted that the AO merely reproduced the content of the letter from

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)

68 and section 69C. The assessee’s principal argument is that the reasons recorded by the AO for initiating proceedings under section 147 were vague, mechanical, and based entirely on information received from the Investigation Wing, without any application of mind or independent verification. It was submitted that the AO merely reproduced the content of the letter from