ITAT Jabalpur Judgments — September 2020

SHRI NITIN SHARMA,JABALPUR vs PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

ITA 25/JAB/2019[2014-15]Status: Disposed28 Sept 2020AY 2014-15Partly Allowed

The Tribunal held that the assessment was a regular assessment under Section 143(3) and not under Section 153C. It further held that the Pr. CIT's direction to examine other aspects was valid, as a limited scrutiny assessment does not preclude the AO from expanding the scope of inquiry if warranted, and the Pr. CIT's order was upheld to the extent it related to the non-disclosure of income surrendered regarding investment in property.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), JABALPUR vs SHUBH MOTORS PVT. LTD., JABALPUR

ITA 114/JAB/2018[2011-12]Status: Disposed17 Sept 2020AY 2011-12Dismissed

The Tribunal noted that the tax effect of the appeals was below the prescribed monetary limit. Consequently, the Revenue's appeals were dismissed in limine as not maintainable.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), JABALPUR vs SHUBH MOTORS PVT. LTD., JABALPUR

ITA 113/JAB/2018[2010-11]Status: Disposed17 Sept 2020AY 2010-11Dismissed

The Tribunal noted that the tax effect of the appeals was below the prescribed monetary limit. Consequently, the Revenue's appeals were dismissed in limine as not maintainable.

M/S. PRIYA MINERALS,SAGAR vs PRINCIPAL COMMISSIONER OF INCOME TAX-1, JABALPUR

ITA 17/JAB/2019[2011-12]Status: Disposed10 Sept 2020AY 2011-12Dismissed

The assessee's counsel requested to withdraw the appeal as they were satisfied with the reassessment order. The Departmental Representative had no objection.

SUDHIR CHANDRA DATT,JABALPUR vs ACIT, JABALPUR

ITA 244/JAB/2013[2009-10]Status: Disposed7 Sept 2020AY 2009-10Allowed

The Tribunal held that the lower authorities misunderstood the facts, particularly regarding the project sanction dates and locations. The addition was based on a wrong appreciation of facts and was therefore unsustainable.

MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs COMMISSIONER OF INCOME TAX (E), BHOPAL

ITA 13/JAB/2019[2018-19]Status: Disposed7 Sept 2020AY 2018-19Remanded

The Tribunal held that the CIT(E) did not fully examine the transactions related to associate concerns and the adequacy of consideration. The Tribunal found the facts indeterminate and directed further examination.

M/S GEOMIN INDUSTRIES PRIVATE LIMITED,JABALPUR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), JABALPUR

ITA 31/JAB/2019[2015-16]Status: Disposed7 Sept 2020AY 2015-16Partly Allowed

The Tribunal deleted the disallowance on travel expenditure, finding no factual basis for the Revenue's claims. However, it upheld a disallowance on vehicle repair & running expenses, acknowledging the possibility of personal use by directors/employees.

SHRI VISHAL SETHI,RAIPUR vs INCOME TAX OFFICER WARD-2(3), JABALPUR

ITA 57/JAB/2019[2014-15]Status: Disposed7 Sept 2020AY 2014-15Allowed

The Tribunal held that the AO's scope of enquiry in a limited scrutiny case is restricted to the specific issues for which the case was selected. The PCIT could not direct the AO to examine issues beyond the original scope of limited scrutiny.

INCOME TAX OFFICER, WARD- 1, SATNA vs RPJ MINIRERALS PVT. LTD.,

ITA 1/JAB/2017[2013-14]Status: Disposed2 Sept 2020AY 2013-14Dismissed

The Tribunal held that the appeal filed by the Revenue was not maintainable before it due to being below the prescribed monetary limit. Consequently, the appeal was dismissed.