DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

TDS(2), Vs. Lakhanmal Colony, Bhopal Near Circuit House, Vidisha (TAN:BPLD02938F) (Assessee/Appellant) (Revenue/Respondent) Assessee by ShriSourabhRathi, AR Revenue by ShriAshishPorwal, Sr. DR Date of Hearing 20.11.2025 Date of Pronouncement 28.11.2025 आदेश / O R D E R Per Bench This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred

DISTT WOMAN & CHILD DEV OFFICER VIDISH,VIDISHA vs. INCOME TAX OFFICER (TDS- 2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

TDS(2), Vs. Lakhanmal Colony, Bhopal Near Circuit House, Vidisha (TAN:BPLD02938F) (Assessee/Appellant) (Revenue/Respondent) Assessee by ShriSourabhRathi, AR Revenue by ShriAshishPorwal, Sr. DR Date of Hearing 20.11.2025 Date of Pronouncement 28.11.2025 आदेश / O R D E R Per Bench This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 250(4) of the Income-tax Act, 1961, and therefore the directions of the Ld. CIT(A) were incomplete? Page 4 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023- AY 2013-14 to 2018-19 2. Whether on the facts and in the circumstances of the case

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 250(4) of the Income-tax Act, 1961, and therefore the directions of the Ld. CIT(A) were incomplete? Page 4 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023- AY 2013-14 to 2018-19 2. Whether on the facts and in the circumstances of the case

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

CHIEF MUNICIPAL OFFICER, NAGAR PALIKA,PITHAMPUR vs. ITO, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Chief Municipal Officer, Acit (Tds) Nagar Palika, Opposite Indore बनाम/ Bajaj Tempo, Sector No.1 Vs. Pithampur (Assessee/Appellant) (Revenue/Respondent) Tan: Bplc01981A Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 27/02/2026

TDS @ 10% u/s 194J of the Act on professional services provided by the above persons for financial year under consideration.” 4. Thereafter, Ld. AR carried us to following paras of order passed by CIT(A): “5.1. In the instant case, total non-compliance on the part of the appellant leaves me with no option other than to decide the appeal

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

TDS on interest payments made to RGPV, Bhopal for financial years 2011-12, 2012-13, and 2017-18. The Assessing Officer passed orders under sections 201(1) and 201(1A) demanding tax and interest. The assessee's appeals before the CIT(A) were dismissed ex-parte.", "held": "The Tribunal found that the assessee was willing to file Form

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

TDS survey found that the assessee paid interest without deducting tax at source. The Assessing Officer passed orders demanding tax and interest.", "held": "The Tribunal, considering the assessee's willingness to file Form No. 26A and avail benefits under the proviso to Sections 201(1) and 201(1A), and noting the Revenue's agreement, decided to remand the matters back

KENDRIYA VIDYALAYA BARWANI M P,BARWANI vs. DCIT CPC-TDS, GHAZIABAD

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15

TDS M. P. Ghaziabad Principal Kendriya Vidyalay बनाम/ Moddle Scool Campus Vs. Barwani M.P. (Assessee/Appellant) (Revenue/Respondent) TAN: BPLK02605B Assessee by Shri Jahangir Khan, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 17.03.2025 Date of Pronouncement 19.03.2025 आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the Assessee Under Section

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

section 199 of the Income Tax Act since the corresponding income was duly offered for tax in the assessment year 2017-18 itself. c) That on the facts and in the circumstances of the case and in law the Ld. AO (CPC) erred in charging interest u/s 234B and 234C

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)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section 201(1) read with Rule 31ACB. The AO has accepted Form No. 26A filed by assessee and given benefit of first proviso to section 201(1). But, on perusal of Form No. 26A, the AO found

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)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section 201(1) read with Rule 31ACB. The AO has accepted Form No. 26A filed by assessee and given benefit of first proviso to section 201(1). But, on perusal of Form No. 26A, the AO found

STUTI CONSTRUCTION PVT LTD,NAGDA vs. ITO 2(2), UJJAIN

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

Bench: B.M. Biyani & Shri Paresh M Joshistuti Construction Pvt. Ito 2(2), बनाम/ Ltd, Ujjain Vs. 53 Government Colony, Birla Gram, Nagda (Pan: Aahcs3932R) (Appellant) (Revenue) Assessee By Shri Anil Kumar Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.07.2025 Date Of Pronouncement 17.07.2025 आदेश / O R D E R

section 250(6). Appellant hereby request to consider additional grounds of appeal evidences given during hearing and alteration, deletion, modification in grounds of appeal given here in above. 7. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, the order passed by Hon. CI T (A)may please

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

section 250(2)(b) of the Act. The AO did not submit any report or any reply in respect to the notice issued by ld. CIT(A), therefore, it is not a case of considering the record without giving opportunity to the AO. Ld. CIT(A) has verified the relevant record, books of account as well as the facts that

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

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 whopping addition and the AO considered his additions on sound footing

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

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 whopping addition and the AO considered his additions on sound footing

M.P.RAJYA SAHAKARI BANK MARYADIT,BHOPAL vs. THE ACIT/DCIT-TDS, BHYOPAL

In the result, the appeal filed by the assesse is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Sahakari Bank Adit/Acit, Tds Maryadit Bhopal 131/11 Apex Bank, Vs. Zone-Ii Mp Nagar Bhopal (Appellant / Assessee) (Revenue) Pan: Bplm03419D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

TDS survey carried out at the premises of the appellant dated 29/9/2016, the grounds of appeal of the appellant are dismissed.” 4. Thus, the Ld. CIT(A) has not decided the appeal filed by the assessee on merits by a speaking order but the same has been dismissed summarily for want of any reply on behalf of the assesse