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

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

143(2) and 142(1) on 11.07.2017 asking to the assesses to file the details and explanations on the ITR and seized documents, which was replied. In Assessment, AO has noted that during the course of search proceeding u/s 132 on 26.08.2015 a hard disc was seized (Annexure-AS-5) from the residence of Shanti Lal Maroo group Udaipur

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

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

In the result the appeal of the assessee in ITA No

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

In the result the appeal of the assessee in ITA No

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

In the result the appeal of the assessee in ITA No

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

In the result the appeal of the assessee in ITA No

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

In the result the appeal of the assessee in ITA No

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

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

In the result the appeal of the assessee in ITA No

143(2) was not expired and therefore, ground no. 1 raised by the assessee challenging the validity of the assessment is not sustainable and thus, the ground no. 1 is dismissed. 9.1 As regards the ground no. 2.1, the assessee has challenged the addition of Rs. 6,77,848/- made on account of commission payment to various persons

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

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

143(2) and 142(1) of the Act were issued. In the return of income, the assessee has claimed the long-term capital gain (LTCG) as exempt under section10(38) of the Act on sale of shares of M/s Parag Shilpa Investments Ltd (in short, 'scrip'). The assessee purchased 2800 shares on 09/03/2012 for Rs.2,80,000/-. The said scrip

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

143(2) dated 17.08.2018 was digitally served on the registered email of the assessee- company through ITBA module by the DCIT, Central Circle-1, Jodhpur. Later on the case record were transferred to ITO, W-(1), Jodhpur who vide transfer memo dated 23.08.2019 transferred the case record to Circle-3, Jodhpur. On receipt of the case record, notice

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

price\napprox 64.70% of actual sale consideration in its books of accounts and profit\ncalculated on this only and there is unbilled sale is the approx 35.30% of the actual\n/projected sales which is not recorded in the books of account and not offered for\ntaxation.He also stated that unbilled sales/on money is received in cash and out of\nbooks

PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

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

143(3) and addition was confirmed for contravening section 56(2)(viib) r.w. Rule 11 UA of Income Tax Rule 1962 (here in after Rule). The difference of amount of share premium with the NAV, calculated by the ld. AO was added back with the total 12 Patel Minerals Pvt. Ltd. income of the assessee. During hearing, the assessee submitted

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing Of This Appeal.”

transfer of immovable properties to FSPL (Fashion Suiting Pvt. Ltd.) by evading the Stamp Duty on circle rate and valuation on circle rate. Hence, necessary verification and enquiry may be done by the AO on this aspect and accordingly necessary action may be taken as per the I.T. Act. Further, no explanation has been offered as to what happened

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

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)

Price)- 3 Equity Funds 6206894 5814131 383555026 USD 4 Bonds Funds 1623759 1594271 100340190 12,375,698.34 5 Portfolio Funds 1000310 961969 61814130 (PB Page No. 6 Commodity Funds 96679 98549 5974279 113 Vol 1) 7 Alternative Funds 679202 668868 41971292 8 Dividend Right 56202 53852 3473007 Certificate 9 Hybrid On Shares 1140648 1111439 70486354 Total 1

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

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

1) for AY 2016-17 on 27.04.2016. Consequent to\nreceiving notice for defective return, the ITR was filed after removing the defects on\n28.07.2017, which was duly processed on 29.08.2017. The assessee had shown debtors of\nRs.18,00,000/- in this return, which had been accepted by the department. Now, the Ld.\nAO has doubted the figure of the debtors