RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

TDS as well as duty draw back. The DCIT, CPC-Bangalore, subsequent to the issue of notice u/s 143(2), has processed the return of income and has issued intimation u/s 143(1)(a) of the Act dated 25.12.2019. The issue for adjudication is whether once the scrutiny assessment u/s 143(3) has commenced vide notice u/s 143

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(1) of the Act was issued to the assessee on 18.05.2020 by which a sum of Rs.1,85,76,482/- was disallowed on account of assessee's contribution under the ESI and PF and the total income of the assessee was determined at Rs.1,85,76,482/- and the tax payable on this income was computed at Rs.55

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

143(3) by Dy. Commissioner of Income-tax (Central)-2, Indore for different years including AYs 2012-13 to 2014-15 with which are concerned in these three appeals. During search-proceedings, various incriminating documents in the form of hard copies as well as soft documents were found and seized from factory premise of Company. During post-search enquiries, data

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

section 2 I.TA No. 348/IND/2022 A.Y. 2017-18 Page No Honourable packaging P. Ltd. vs. DCIT 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18. 2. The solitary issue involved in this appeal is late payment of PF and ESIC contribution by the assessee but deposited before

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

143(1) is unjustified and unlawful and therefore the credit of TCS of Rs. 8226254 be kindly allowed. Page 1 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 2 of 24 2. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred and not justified in his findings that

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

143(1) is unjustified and unlawful and therefore the credit of TCS of Rs. 8226254 be kindly allowed. Page 1 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 2 of 24 2. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred and not justified in his findings that

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS 2,62,79,228 14-09-2007 1,40,00,000 15-12-2007 5,00,00,000 15-12-2007 1,30,00,000 15-03-2008 1,63,00,000 18-09-2008 40,00,000 25-09-2008 17,00,000 27-09-2008 1,23,37,620 Total 13,76,16,848 11. That

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

143(3) by Dy. Commissioner of Income-tax (Central)-2, Indore for different years including AYs 2012-13 to 2014-15 with which are concerned in these three appeals. During search-proceedings, various incriminating documents in the form of hard copies as well as soft documents were found and seized from factory premise of Company. During post-search enquiries, data

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

143(3) by Dy. Commissioner of Income-tax (Central)-2, Indore for different years including AYs 2012-13 to 2014-15 with which are concerned in these three appeals. During search-proceedings, various incriminating documents in the form of hard copies as well as soft documents were found and seized from factory premise of Company. During post-search enquiries, data

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

143(3)/147 held that assessee’s submission is not acceptable in view of amended provision of sec. 32(1)(iia) whereby assessee’s engaged in the business of generation or generation and distribution of power is allowed additional depreciation with effect from A.Y. 13-14, meaning thereby, that they were not M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013 /A.Y

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

TDS, Coimbatore [I.T.A. No. 2710/Mum/2015] vide order dated 01-03-2018 has held that: [Page No. 62-67] “5………………..The issue to be decided is as to whether the work carried out by the assessee would fall in the category of technical services as envisaged by the provisions of section 9 of the Act. Technical services mean any consideration paid

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

In the result, the appeal of assessee is allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

143(1) itself without appreciating the fact that on first stage appellant has taken the remedy of filing application u/s 154 which is legal and as per the provision of Income Tax Act. Thus the order of the National Faceless Appeal Centre is illegal and liable to be set aside to decide on merits. 3. That on the facts

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

1) of HarleenKaur Bhatia &GurvinderKaur Bhatia ITA Nos.150 & 151 /Ind/19 section 10(10D) of the Act by Finance Act 2013 and this amendment was claimed to be prospective in nature placing reliance on various judgements .These submissions of the assessee were found to acceptable by the Ld. Assessing Officer and he took one of the permissible view provided

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

1) of HarleenKaur Bhatia &GurvinderKaur Bhatia ITA Nos.150 & 151 /Ind/19 section 10(10D) of the Act by Finance Act 2013 and this amendment was claimed to be prospective in nature placing reliance on various judgements .These submissions of the assessee were found to acceptable by the Ld. Assessing Officer and he took one of the permissible view provided

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

1 kgm Silver bar was sold with a profit in the range of Rs. 500'/- to Rs 800/- during the reference year. In view of the above, gross profit earned on sale of per Silver bar is determined at Rs. 800/- In this regard the reply given for Gross Profit estimation in case of Gold KG Bars is equally applicable

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

1 kgm Silver bar was sold with a profit in the range of Rs. 500'/- to Rs 800/- during the reference year. In view of the above, gross profit earned on sale of per Silver bar is determined at Rs. 800/- In this regard the reply given for Gross Profit estimation in case of Gold KG Bars is equally applicable

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

1 kgm Silver bar was sold with a profit in the range of Rs. 500'/- to Rs 800/- during the reference year. In view of the above, gross profit earned on sale of per Silver bar is determined at Rs. 800/- In this regard the reply given for Gross Profit estimation in case of Gold KG Bars is equally applicable

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

143(3) r.w. section 147 within a period of 10 days from the date of disposing of the objections of the assessee against the notice u/ 148 which is contrary to the procedure to be followed by the AO as directed by the Hon’ble High Court and consequently the impugned order is liable to be set aside. We order