BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

TDS Statement.\nSection 234 E is the charging section imposing\nliability of payment of fee by the defaulting\ndeductors as per its sub-section

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

234 crore loss\nO FY 2015-16: ₹4,859 crore loss\nO FY 2016-17: ₹4,793 crore loss\nO FY 2017-18: ₹7,993 crore loss\nO FY 2018-19: 14,904 crore loss\nii. The losses were attributed to high employee costs (amounting to\n75% of revenue in some years), stiff competition in the mobile\nsegment, a lack

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

TDS not deducted on advertisement and office rent without appreciating that the same was suo motto already disallowed in 2 Balaji Phosphates Limited computation of Income and then apply for rectification under 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

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

section 201(1) read with Rule 31ACB so as to come out of TDS default; and (c) That the assesee has not supplied correct PAN of M/s Sagar Security Services. Therefore, the expenditure of Rs. 1,14,433/- attracted disallowance u/s 40(a)(ia) which the AO has not made. Apropos to this issue, Ld. AR drew our attention

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

In the result ground no.2 raised by the revenue stands dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Acit(Central)-1 Surya Infraventures Pvt. Indore Ltd. Nanda Nagar, Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Appellant) Pan: Aadca 4235 D Assessee By Shri S.N. Agrawal & Shri Bhavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.09.2022 Date Of Pronouncement 01.12.2022

TDS out of the impugned expenditure which is also a fact on record. Additionally, Ld. AR also submitted that the assessee has declared a net profit of Rs. 3,35,98,234/- on the turnover of Rs. 37,56,25,467/- giving N.P. rate of 8.94%. which is much higher than 5% net profit rate accepted by ITAT, Indore

ACIT (CENTRAL) , UJJAIN, UJJAIN vs. M/S GLOBUS HOUSING PVT. LTD., BHOPAL

In the result, appeal of the revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central) M/S. Globus Housing Pvt. Ltd. 176, Zone-Ii, First Floor, M.P. Ujjain Vs. Nagar, Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaecg 0623 J Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri Hitesh Chimnani & Yash Kukreja, Ars Date Of Hearing 20.07.2023 Date Of Pronouncement 25.07.2023

section 132 carried out in the case of Narayan Sai and Aasharam Bapu Groups including the assessee/ other associates on 09.09.2015, the appellant has made a disclosure of Rs.6,06,50,036/- which inter alia includes a sum of Rs.2,46,99,234/- on account of profit at the rate of 5% it in respect of the total revenue

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

RIDDHI SIDDHI REALTY,INDORE vs. INCOME TAX OFFICER 4(1), INCOME TAX INDORE

In the result the appeal of the assesse is allowed for

Bench: Shri B.M. Biyani & Shri Paresh M Joshiriddhi Siddhi Realty, Income Tax Officer बनाम/ 39 Shardhanand Marg, 4(1), Vs. Indore Indore

234-A/B/C and/or D of the Act, as the case may be. Issue demand notice and challan accordingly. I.T.N.S. 150 forms part I.T. Act”. That the aforesaid assessment order dated 21.12.2019 is hereinafter referred to as the “impugned assessment order”. Page 2 of 12 Riddhi Siddhi Realty ITA No.170/Ind/2025 - A.Y. 2017-18 2.2 That the assessee being aggrieved