ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

business and sometimes it is very difficult to compete with them on price. Many times to obtain work contract, competitive prices are quoted yielding lower profits. Moreover, cost of construction and other expanses keep on increasing Various contracts were required to be completed within strict time frame failing which contractual penalties were also too high. Besides these factors, the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

transfer to the specified business of machinery or plant previously used for any purpose; All assets were newly acquired for the hospital. (iii) where the business is of the nature The specified business was hospital referred to in sub-clause (iii) of clause (c) of sub-section (8), such business (iv) (ab) on or after the 1st day of April

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

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

business of Ashiana Build Prop Pvt. Ltd. The annexure also reflects that it is related to calculation of estimated cost. No doubt the year is not appearing, but as per correct facts it is related to the financial year 2013-14. A.2 In this respect we have to bring your kind notice that the return of income and declaration

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

income may assessee company may not be determined on the basis of the\nactual sales as calculated in the above table for the respective years. In response\nthereto the assessee has filed the detailed reply dated 01.12.2017 available at PB\n71 to 102 with details also reproduced at page 7 to 19 of the assessment order\nthrough which assessee explained

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

business; 4 Bhamashah Sundarlal Daga Charitable Trust [A] (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund

SUNIL AND COMPANY,JODHPUR vs. DCIT, CIRCLE-1, JODHPUR

In the result, the appeal is dismissed

business expenses on presumption that personal element cannot be ruled out. The disallowance so made is bad in law and bad on facts. 5. The appellant pray for suitable costs. 6. The appellant pray for stay of impugned order 7. The appellant crave liberty to add, amend, alter, and modify any of the ground of appeal on or before

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

In the result, the appeal filed by the assessee is allowed

business account of the assessee. Also, no unusual increase in the\npercentage of cash trails of identifiable persons as compared to previous assessment\nyears, has been pointed out by the AO. The AO even failed to make any comparative\nanalysis of cash deposited. Further, when none of the special indicators as suggested by\nthe CBDT existed in the case

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.

transferred out to certain other bank accounts belonging to M/s. Lakhpat Trading and Industry Pvt. Ltd. The submissions made are duly considered and the same were sent to the AO calling for Remand Report. The AO submitted the Remand Report vide letter dated 28.02.2024. The copy of Remand Report was forwarded to the appellant for itscomments and the comments

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

price of the product/service of the business and the institution is following the same principal by selling property. Builders or real estate developers do the same activity which is being done by the assessee such as purchase and sale of land at commercial principles and rates, development of land and 42 | P a g e sale by auction or otherwise

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

In the result, appeal of the assessee in ITA No

price of land and date of purchase. These are facts in the knowledge of the assessee and refusal to furnish the same leads to an adverse inference against her. When the estimation of income was necessitated because of the actions of the assessee, the defence that no penalty could be levied on estimated income cannot come to the rescue

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

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

In the result the appeal of the assessee in ITA No

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

In the result the appeal of the assessee in ITA No

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

In the result the appeal of the assessee in ITA No

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

In the result the appeal of the assessee in ITA No

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

In the result the appeal of the assessee in ITA No

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support

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

business u/s 37 of the Act as the alleged parties have not rendered any service to the hospital Accordingly, an addition of Rs. 64,900/- so made by the AO to the total income of the appellant is sustained and the Ground of Appeal No. 6 is treated as dismissed.” 10.2 The ld. AR of the assessee in support