BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

section 154 of the Act to such apparent mistake but disposal of same was not reflected upto date of filing of first appeal due to started recovery proceeding against tax levied. Thus dismissal of appeal is illegal and bad in law. 8. On the facts and circumstances of the company the order of AddI CIT/JCIT(A) refuse to admit

URBAN ADMINISTRATION AMD DEVELOPMENT,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), BHOPAL

In the result, the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

section 201(1A), the assessee was held liable to pay simple interest at the rate of one percent per month on the amount of Default for AY 2015-16 which was calculated at Rs. 2,60,123/-. [CEPT University Ahmedabad] It was also found out in the order that for AY 2015-16, the assessee- deductor has made short deduction

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

156 taxmann.com 419 (Madras) (iv) ITAT, Indore – Indore Sahakari Dugdh Sangh Maryadit Dairy Compound Vs. ACIT/ITO – ITA No. 293 & 294/Ind/2024, order dated 17.09.2024. (v) ITAT, Mumbai – Pathare Prabhu Co-operative Housing Society Ltd. Vs. ITO (2023) 153 taxmann.com 714 (Mum – Trib.) (vi) ITAT, Mumbai – Shree Raj Crystal Co-op. Housing Society Ltd. Vs. ADIT, ITA No. 5769/Mum/2025, order dated

M/S LIFE CARE INTERNATIONAL,INDORE vs. ACIT-3,(1) , INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

156-157 ---do--- account of the assessee 1.3 Copy of PAN Card 158 ---do--- 1.4 Copy of Audited Balance sheet as on 31.03.2011 159-167 1.5 Copy of ITR V generated online on submission of ITR-6 168 ---do--- on 30.09.2011 vide Ack No 301049531300911 1.6 Abstract of the master of the lender company as 169-170 ---do--- downloaded from

M/S LIFE CARE INTERNATIONAL,INDORE vs. ACIT-3,(1) , INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

156-157 ---do--- account of the assessee 1.3 Copy of PAN Card 158 ---do--- 1.4 Copy of Audited Balance sheet as on 31.03.2011 159-167 1.5 Copy of ITR V generated online on submission of ITR-6 168 ---do--- on 30.09.2011 vide Ack No 301049531300911 1.6 Abstract of the master of the lender company as 169-170 ---do--- downloaded from

M/S LIFE CARE INTERNATIONAL,INDORE vs. JCIT-3, INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

156-157 ---do--- account of the assessee 1.3 Copy of PAN Card 158 ---do--- 1.4 Copy of Audited Balance sheet as on 31.03.2011 159-167 1.5 Copy of ITR V generated online on submission of ITR-6 168 ---do--- on 30.09.2011 vide Ack No 301049531300911 1.6 Abstract of the master of the lender company as 169-170 ---do--- downloaded from