CIT v. Chandra Kumar Jethmal Kochar

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1,, RAIPUR vs. M/S. CHHATISGARH DISTILLERIES LIMITED, KOLKATA

In the result, appeal of the revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.103/RPR/2020 CO No.15/RPR/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner of Income Tax (Central Circle)-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Distilleries Limited 6B, Express Tower, 42A Shakespeare Sarani, Theatre Road, Kolkata PAN: AAACS5073L ……""यथ" / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Shri S.L Anuragi, Ld. CIT…

DCIT CENTRAL, BHOPAL vs. SHARAD SHARMA, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No. 29/Ind/2023 (AY: 2010-11) IT(SS)A No. 32/Ind/2023 (AY: 2015-16) Shri Sharad Sharma, ACIT, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (stationed at Bhopal) TT Nagar, Bhopal (PAN: AMZPS9791D) (Assessee/Appellant) (Revenue/Respondent) ITA No. 309/Ind/2023 (AY: 2012-13) DCIT Central, Shri Sharad Sharma, बनाम/ Gwalior H-3B, Nishant Colony, Vs. (stationed at Bhopal) 74 Bunglows, TT Nagar, Bhopal (PAN: AMZPS9791…

DCIT CENTRAL, BHOPAL vs. SHARAD SHARMA, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No. 29/Ind/2023 (AY: 2010-11) IT(SS)A No. 32/Ind/2023 (AY: 2015-16) Shri Sharad Sharma, ACIT, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (stationed at Bhopal) TT Nagar, Bhopal (PAN: AMZPS9791D) (Assessee/Appellant) (Revenue/Respondent) ITA No. 309/Ind/2023 (AY: 2012-13) DCIT Central, Shri Sharad Sharma, बनाम/ Gwalior H-3B, Nishant Colony, Vs. (stationed at Bhopal) 74 Bunglows, TT Nagar, Bhopal (PAN: AMZPS9791…

DY. CIT, CENTRAL CIRCLE, VARANASI vs. SHRI ASHOK AGRAWAL, VARANASI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Bleshri Ashok Agrawal, Dy.Cit Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI BENCH, VARANASI Before Shri B R Baskaran, Hon’ble Accountant Member, & Shri Amit Shukla, Hon’ble Judicial Member Shri Ashok Agrawal, Dy.CIT Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) Dy.CIT Central Circle, Shri Ashok Agrawal, Varanasi J-12/120, Dhoopchandi, Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) For the Assessee : Shri V K Jindal & Sh Ashish Jindal For the Revenue : Shri Robin Chaudhary, CIT Date of Hearing : 27.09.2023 Date of Pronouncement : 21.11.2023 O R D E R…

ASHOK KUMAR AGRAWAL,VARANASI vs. DC/ACIT, CC, VARANASI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Bleshri Ashok Agrawal, Dy.Cit Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI BENCH, VARANASI Before Shri B R Baskaran, Hon’ble Accountant Member, & Shri Amit Shukla, Hon’ble Judicial Member Shri Ashok Agrawal, Dy.CIT Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) Dy.CIT Central Circle, Shri Ashok Agrawal, Varanasi J-12/120, Dhoopchandi, Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) For the Assessee : Shri V K Jindal & Sh Ashish Jindal For the Revenue : Shri Robin Chaudhary, CIT Date of Hearing : 27.09.2023 Date of Pronouncement : 21.11.2023 O R D E R…

ACIT CENTRAL-2, BHOPAL vs. SHRI SANJEEV AGRAWAL, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2012-13 The Acit (Central)-2, Shri Sanjeev Agrawal, Bhopal, Mp-462011 H.No.E-2/134, Arera Colony, Vs. Bhopal, Mp-452016 Pan Adhpa8387N (Appellant) (Respondent) For Revenue : Shri P.K. Mishra, Cit(Dr) For Assessee : Shri S. S. Deshpande, Ca Shri Satyajeet Chatterjee, Ca

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH: DB: INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Assessment Year: 2012-13 The ACIT (Central)-2, Shri Sanjeev Agrawal, Bhopal, MP-462011 H.No.E-2/134, Arera Colony, vs. Bhopal, MP-452016 PAN ADHPA8387N (Appellant) (Respondent) For Revenue : Shri P.K. Mishra, CIT(DR) For Assessee : Shri S. S. Deshpande, CA Shri Satyajeet Chatterjee, CA Date of Hearing : 22.02.2023 Date of Pronouncement : 09.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal filed by the Revenue is directed agains…

THE ACIT CENTRAL -1, BHOPAL vs. SHRI SUNIL SAHU , RAIPUR

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

SHRI YOGESH HOTWANI,MANDSAUR vs. THE DCIT (CENTRAL), INDORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

THE ACIT-CENTRAL-2, INDORE vs. SHRI YOGESH KUMAR HOTWANI, MANDSAUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…