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

price of Rs.1,58,67,077/- under section 68 of the Act to the total income of the assessee. The Ld.AO also calculated the commission amount to Rs. 6,55,255/- and total amount comes to Rs.1,65,22,302/-. The Assessing Officer further added Rs.8,08,458/- related to 145(3) of the Act on account of increase

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

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

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

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

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

prices by reducing the amenities which were originally offered. They have also made complaint about the goodwill/reputation of the company if the project remains uncompleted. Considering the good will of the company and reputation of the relevant Directors in the Real Estate Market the position of continuation of project with new name has been decided by the company. However looking

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

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

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

26 | P a g e course of reassessment proceedings. Thus, the attempt of learned Principal CIT to get over the decision of Hon'ble Supreme Court in case of CIT vs. Alagendra Finance Ltd. (supra) and the decision of Hon'ble jurisdictional High Court in Asoka Buildcon Ltd vs. Asstt. CIT (supra) by referring to the third proviso