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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section Sanjay Lunawat ITA No.396/Ind/2018 & C.O.No.32/Ind/2018 143(3) 143(3) 143(1) 143(3) 2 Agricultural income 3,82,000 8,14,000 5,017,400 9,00,000 shown Agricultural income 3 3,82,000 NIL 5,01,400 8,00,000 accepted 4 Agricultural income NIL 8,14,000 NIL 1,00,000 not accepted

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

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263 of the Act. In such matters, to remand the matter/issue to the Assessing Officer would imply and mean the CIT has not examined and decided whether or not the order is erroneous but has directed the Assessing Officer to decide the aspect/question. 17. This distinction must be kept in mind by the CIT while exercising jurisdiction under Section

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

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

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

3. This appeal under Section 260A of the Income Tax Act, 1961 (for short the 'Act') has been filed against order dated 13.03.2024, passed by the Income Tax Appellate Tribunal, Hyderabad 'A' Bench, Hyderabad (for short 'the Tribunal'). 4. The subject matter of the appeal pertains to the assessment year 2019- 2020. 5. Facts giving rise to filing of this

M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

143(3) r.w.s. 147 of the I.T. Act 1961 on 03.03.2016 for A.Y. 2008-09 in both the cases. 2. On the basis of seized material as LPS-1 (pages 21 to 23) seized from office premises of at Aqua Pint, A.B. Road, Umaria Mhow, the case was reopened for scrutiny for A.Y.2008-09. The impugned document which formed the basis

ACIT(CENTRAL)-1, INDORE vs. PRAKASH ASPHALTINGS & TOLL HIGHWAYS (INDIA) LTD., MHOW

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

143(3) r.w.s. 147 of the I.T. Act 1961 on 03.03.2016 for A.Y. 2008-09 in both the cases. 2. On the basis of seized material as LPS-1 (pages 21 to 23) seized from office premises of at Aqua Pint, A.B. Road, Umaria Mhow, the case was reopened for scrutiny for A.Y.2008-09. The impugned document which formed the basis

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

143(3) r.w.s. 153C was passed adding certain amount being anonymous donations u/s. 115BBC-It was submitted that assessee society was formed on 30.01.2006, during A. Y. 2007-08 and thereafter the assessee started construction of a college for which Society was in receipt of unsecured loans, loan on FDR and also corpus donations - it was claimed that society

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

143(3) r.w.s. 153C was passed adding certain amount being anonymous donations u/s. 115BBC-It was submitted that assessee society was formed on 30.01.2006, during A. Y. 2007-08 and thereafter the assessee started construction of a college for which Society was in receipt of unsecured loans, loan on FDR and also corpus donations - it was claimed that society

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

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

3. This appeal under Section 260A of the Income Tax Act, 1961 (for short the 'Act') has been filed against order dated 13.03.2024, passed by the Income Tax Appellate Tribunal, Hyderabad 'A' Bench, Hyderabad (for short 'the Tribunal'). Page 4 of 13 Shri Jagdish Kumar Gulia I.T.A. No. 245/Ind/2023 Assessment Year -2018-19 4. The subject matter of the appeal

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

3. This appeal under Section 260A of the Income Tax Act, 1961 (for short the 'Act') has been filed against order dated 13.03.2024, passed by the Income Tax Appellate Tribunal, Hyderabad 'A' Bench, Hyderabad (for short 'the Tribunal'). 4. The subject matter of the appeal pertains to the assessment year 2019- 2020. Page 4 of 12 Daulataram Engineering Services

THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the revenue has filed this appeal on following grounds: "1(i) The Ld. CIT(A) erred in restricting the addition of Rs.23,26,323/- made on account of disallowance of expenses to Rs. 8,63,293/- despite the fact that assessee failed to substantiate

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

Section 263 of the Act without looking into factum that ITANo.214/Ind/2023 M/s. Rockbed Renovators Ltd. the assessment order was framed u/s 143(3) after making due enquiry and was not erroneous or prejudicial to the interest of revenue. 3. That The Ld. PCIT has erred in law and on facts in holding that sufficient inquiries were not made to ascertain

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

143 and therefore could not have been rectified u/s 154. 1.3 That the ld. CIT(A) has failed to consider that the AO has raised the demand u/s 220 without giving credit to the taxes paid. 2.1 That the appellant craves leave to add/modify/change any ground of leave before the final disposal of the appeal.” 13. This appeal is arising

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

143 and therefore could not have been rectified u/s 154. 1.3 That the ld. CIT(A) has failed to consider that the AO has raised the demand u/s 220 without giving credit to the taxes paid. 2.1 That the appellant craves leave to add/modify/change any ground of leave before the final disposal of the appeal.” 13. This appeal is arising

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

143 and therefore could not have been rectified u/s 154. 1.3 That the ld. CIT(A) has failed to consider that the AO has raised the demand u/s 220 without giving credit to the taxes paid. 2.1 That the appellant craves leave to add/modify/change any ground of leave before the final disposal of the appeal.” 13. This appeal is arising

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

143 and therefore could not have been rectified u/s 154. 1.3 That the ld. CIT(A) has failed to consider that the AO has raised the demand u/s 220 without giving credit to the taxes paid. 2.1 That the appellant craves leave to add/modify/change any ground of leave before the final disposal of the appeal.” 13. This appeal is arising