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

In the result, the appeal is dismissed

natural justice. 3. The Id. CIT(A) has erred in confirming the addition for notional interest of Rs. 9,36,505/- on advances given on which interest was already charged. The Id. CIT(A) has erred in estimating notional interest @12% on such advances while the actual interest was at 10% and 9%. 4. The Id. CIT(A) has erred

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

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

natural justice. The circular specifically emphasizes the duty of the tax officers to assist taxpayers in claiming legitimate reliefs, especially where a refund or relief is due. By disregarding this directive, the Ld. CIT(A) failed to uphold the taxpayer’s right to claim the relief, which the Department was duty-bound to facilitate. 6.3 We respectfully submit that

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.

justice and relief. 3. In Ground No. 1 to 6, the assessee has challenged the rejection of books of accounts and applications of provisions of Section 145(3) of the Act in applying profit rate of 3% in making addition on estimated basis without appreciating the fact, nature of business and past history in the right prospective. 5 Asst. Year

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

natural justice and judicial pronouncement thereof. 9. That the CIT (E) should have appreciated the submission submitted before CIT (E) regarding the aims object of the trust and looking to the totality of circumstances following the judgment of the Supreme Court in which the Hon'ble Court held that (When substantial justice and technical considerations are pitted against each other

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

In the result, appeal of the assessee in ITA No

justice, it is requested to kindly condone the delay and allow the submission of appeal and oblige.” 3.1 On the other hand, the ld. DR objected to the delayed filling of an appeal submitting that the assessee being guided by the expert in the filed and the contention raised are general in nature and thus 3 Smt. Jaya Mogra being

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

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

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

In the result the appeal of the assessee in ITA No

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

In the result the appeal of the assessee in ITA No

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

In the result the appeal of the assessee in ITA No

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

In the result the appeal of the assessee in ITA No

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

In the result the appeal of the assessee in ITA No

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts

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

In the result the appeal of the assessee in ITA No

Justice and the appeal deserves to be allowed. 6. The appellant craves leave to add, alter, amend and modify any grounds of appeal on or before the date of hearing.” 3. Whereas the grounds of the appeal taken by the revenue in appeal No. 167/Jodh/2022 reads as follows: “1. The learned CIT(Appeal) has erred in law and on facts