M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

section 14A of the Act. In support of this contention, Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee. 22. Ld. D.R. could not controvert the contention of the Ld. Counsel for the assessee that there was no exempt income during the year under appeal, therefore, respectfully following the decision rendered

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

14A of the Act from 38,90,444/- to Rs.7,481/-. 2.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition on account of unsecured loan amounting to Rs.69,00,000/- and interest thereon of Rs.51,93,162/-. The appellant craves leave to add or deduct

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

14A of the Act from 38,90,444/- to Rs.7,481/-. 2.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition on account of unsecured loan amounting to Rs.69,00,000/- and interest thereon of Rs.51,93,162/-. The appellant craves leave to add or deduct

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

14A of the Act from 38,90,444/- to Rs.7,481/-. 2.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition on account of unsecured loan amounting to Rs.69,00,000/- and interest thereon of Rs.51,93,162/-. The appellant craves leave to add or deduct

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

14A of the Act, were made even though the assessee has debited interest expenditure of Rs. 3.61 crores. Thus, there was prima-facie reason for reopening of assessment. Therefore, the Assessing Officer was justified in reopening the assessment by issuing notice under section 148 of the Act. We therefore, reject M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013 /A.Y

KAILASHCHANDRA KHANDELWAL,SENDHWA vs. PR. CIT -2, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Kailash Khandelwal Pr. Cit-2, Prop. M/S. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. Acmpk2991E Appellant By Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, Ars Revenue By Shri S.B. Prasad, Cit-Dr

14A. 3. Notice u/s 263 was issued on 05.07.2018 – Para 3 – [PB 01] “As per the information available on records, it is noted that the assessee has debited interest paid of Rs. 2,45,31,692/- during the previous year relevant to the A.Y. 2014-15 in respect of secured/unsecured loans of Rs. 25,73,26,860/- against this

SHRI SANJAY SHUKLA ,INDORE vs. ACIT,CENTRAL-CIRLE-2, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

section 14A of the Income Tax, 1961 read with rule 8D. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law in deleting the addition of 21,33,556/- made by the Assessing officer on account of disallowance of various expenses. 4. On the facts and in the circumstances of the case

ACIT CENTRAL-2, INDORE vs. SHRI SANJAY SHUKLA, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

section 14A of the Income Tax, 1961 read with rule 8D. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law in deleting the addition of 21,33,556/- made by the Assessing officer on account of disallowance of various expenses. 4. On the facts and in the circumstances of the case

THEACIT CENTRAL-2, INDORE, INDORE vs. M/S KETI CONSTRUCTION LTD., INDORE

In the result, appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit(Central)-2 M/S Keti Construction Ltd Indore Vastalya Chamebers, Sapna Sangeeta, 31/6, Sneh Nagar Vs. Main Road, Indore

3,90,00,000/- as on 31.03.2012 which has been held as genuine by the AO. The appellant has also deducted TDS on the interest paid amounting to Rs. 7,54,843/-. Thus, the appellant has proven reason for increase in liabilities with supportive documentary evidences. Thus, addition made by the AO amounting

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

3 of the show cause notice. The Commissioner has recorded that in the notice u/s 142(1) the assessee was asked to furnish the name, PAN address, E-mail ID of the sub-contractors however, the compliance of these pointes were not made. This statement of the Pr. CIT is in Page 14 of 33 ITANo.214/Ind/2023 M/s. Rockbed Renovators

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

3 Dr. Mahak Bhandari Son Student AHLPB9367P 211372 4 Smt. Usha Mother Pensioner AEUPB0914J Bhandari 60000 5 Dr. Vinod Bhandari Self Working ABNPB6240M Partner 359776 TOTAL 1241782 9.Please produce the original copies of the TDS certificates, Advance Tax and Self Assessment tax Challan Copies of TDS certificates, Self Assessment tax Challan already submitted on 2ih Aug 2013, enclosed again

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

3 Dr. Mahak Bhandari Son Student AHLPB9367P 211372 4 Smt. Usha Mother Pensioner AEUPB0914J Bhandari 60000 5 Dr. Vinod Bhandari Self Working ABNPB6240M Partner 359776 TOTAL 1241782 9.Please produce the original copies of the TDS certificates, Advance Tax and Self Assessment tax Challan Copies of TDS certificates, Self Assessment tax Challan already submitted on 2ih Aug 2013, enclosed again