P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 92E at all or has not disclosed the said transactions in the Accountant’s report filed; (b)where there has been a transfer pricing adjustment of ₹10 Crore or more in an earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; and (c)where search and seizure or survey operations

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

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

In the result the appeal of the assessee in ITA No

transferred to discount account. (v) It was further contended that the payment being received from such patients is verifiable from the account statement of these parties. For certain patients who were admitted for long duration, discount was being given on request being made by them and also considering the financial position of the patients. Some companies and insurances companies

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

17. Similar is also the view expressed by the Hon'ble Jurisdictional High Court in case of CIT vs. ICICI Bank Ltd. (supra). 19. In any case of the matter, in our considered opinion, the ratio laid down by the Hon'ble Supreme Court in case of CIT vs. Alagendran Finance Ltd (supra) and the Hon'ble jurisdictional High Court

ASSTT. 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

iv) Section 801A(7) of the IT Act provides The audit under Companies Act, 2013, Tax as under: Audit u/s 44AB and audit under section 801A was duly carried out and copies of the audit report was duly submitted to the AO during the assessment. Claim u/s 35AD duly made in return, quantification also made in Audit Report u/s 44AB

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

17 of 2022 issued by Central Board of Direct Taxes (CBDT) dated 17.07.2022.” 1.1 We have heard both the parties & perused the records. Findings and analysis: 2. In this case, the ld.Commissioner of Income Tax(Exemption) has rejected the application of the assessee dated 11/01/2023 filed in Form 10AB for approval u/s 80G of the Act, only on one ground

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

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

17 Romil Ji Jain 203 Second 1790 70% 679 600 1279 1279 2,289.410 179 320.410 Hasan Ji 18 Paliwal 204 Second 2040 70% 679 600 1279 1279 2,609.160 179 365.160 Praveen Ji 19 Singhi 205 Second 1485 70% 679 600 1279 1279 1,899.315 179 265.815 Gorana Ji 20 Construction 206 Second

ASSTT. 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

17,209/- against the specified business loss when such income from interest, rent etc. is not related to the specified business claimed by assessee. 8. That the tax effect involved in this case is above the limit laid down in Circular No. 05/2024 dated 15.03.2024 issued by the CBDT, New Delhi." That the appellant reserves its right to add, amend

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

17,209/- against the specified business loss when such income from interest, rent etc. is not related to the specified business claimed by assessee. 8. That the tax effect involved in this case is above the limit laid down in Circular No. 05/2024 dated 15.03.2024 issued by the CBDT, New Delhi." That the appellant reserves its right to add, amend

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.”

iv) & 2(b)(v) as per this office notice for hearing dated 29.12.2020. Thus, it appears that the assessee has nothing to offer as regard the issue of disproportionate allotment of shares. Hence, necessary action is called for in view of the provisions of section 56(2)(vii) / 56(2)(viia). Further, also no explanation has been offered as regard

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

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

iv) The copy of the report of Investigation Wing, Kolkata is not provided to the assessee and therefore, it is not ascertainable that on what basis the 8 ITA 482/Jodh/2018 ACIT Vs M/s Manoj Kumar Vipin Kumar. various allegations have been made against the assessee in respect of the its transaction with M/s Swift