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

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

44,70,826/- and accordingly the actual sale consideration of the projects are of Rs. 1,26,65,229/-(8194403+4470826) instead of Rs.81,94,403/- declared by the assessee. Accordingly he has made addition of Rs.44,70,826/- in the A.Y. 2013-14. Same type of additions have also been made

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

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, 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

Transfer (DBFOT) Basis Notice by the concessionaire for payment of compensation on account of delay events, additional works/change of scope and breach of contract by the authority." In view of the facts furnished by the assessee, the amount of Rs.1,72,77,91,273/- shown in the ITR as other income, was treated as contract receipts of the assessee which

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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)

transferred are genuine. 12. The aforesaid verification is also being explained from following verification chart which tallies the investments as reflected in balance sheet of BWR Trust (PB No. 113), with addition wrongly made in the hands of Appellant taken up by the Ld. AO from the HBS Statement with the Trust Financials/documents. Verification Chart (Year ending 31st December

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)

price of Rs 30/- per share while face value per share is Rs 10/- only. b) Company has obtained fair market value report as per requirement of Rule 11UA and submitted the copy of it before Ld AO and Ld CIT A ( A copy of which is also enclosed Paper Book Page No from to ) . c) Ld AO made addition