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

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

22 to 27and made summary at page 28 of the assessment order. He also stated that during the course of assessment the registries of the flats sold during the year were obtained and payment details have been verified from the regular books of accounts and found that none of the cash transactions as reported in the seized pages match with

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

In the result, appeal of the assessee in ITA No

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-2, Udaipur dated 28.06.2019 [here in after (Ld. CIT(A))] for assessment year 2009-10. 2 Smt. Jaya Mogra 2. The assessee has marched this appeal on the following grounds:- “1. The penalty

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

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)

section 153A of the Act and also contended that the additions were wrongly made in hands of the Assessee merely on the basis of bank accounts or information in 10 Indu Bal Porwal vs. DCIT Central Circle-1, Udaipur relating to accounts, wherein she is just authorized signatory and entire asset/income belong to BWR Trust, which is family trust formed

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

E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Amit Kothari, C.A. Shri Ajey Malik, CIT (DR) 28.05.2025. 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals are filed by the revenue against the separate orders even dated 03/05/2024 passed by the Ld. National Faceless Appeal Centre (NFAC/CIT (A), in respect of Assessment Year

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

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-company took some of the projects on sub-contract basis on low profit margins." 3.2 On perusal of the audited

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

In the result the appeal of the assessee in ITA No

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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.

e) From the stock details so furnished by the appellant, it is not clear that how much yield has been received for the same. 8 Asst. Year: 2017-18 f) No gate passes for exit of sales to outside party are maintained and submitted. g) On the examination of entries recorded in the bank account of Shri Rahul Kumar (proprietor