THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 139 etc., or by reason of failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment, for that assessment year. In the present case, the question of making of a return is not in issue and the only question is with regard to the second portion of the proviso, which

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS and the same interest has been offered by the parties as their income in the return of income filed for the year under consideration. 2.7 It was also submitted before the Ld AO that the appellant is engaged in real estate business and the financing in this type of business it very critical due to the stringent government policies

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS and the same interest has been offered by the parties as their income in the return of income filed for the year under consideration. 2.7 It was also submitted before the Ld AO that the appellant is engaged in real estate business and the financing in this type of business it very critical due to the stringent government policies

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS and the same interest has been offered by the parties as their income in the return of income filed for the year under consideration. 2.7 It was also submitted before the Ld AO that the appellant is engaged in real estate business and the financing in this type of business it very critical due to the stringent government policies

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

269/- after making two additions, namely (a) addition of Rs. 6,35,000/- on account of unexplained loans u/s 68, and (b) disallowance of Rs. 5,26,439/- on account of Late GST fee (Rs. 1,000/-), Interest on VAT Tax (Rs. 53,779/-), Interest on TDS (Rs. 488/-), Penal damages

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

269 19. Further, CIT (A) has distinguished the decision relied upon by the AO in para 10.1 and 10.2 of the appellate order and has held that the same are not applicable to the facts of the appellant’s case. Here, it is important to note that decision rendered in the case of Katira Construction Ltd. reported in 31 taxmann.com

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

TDS has also been made as reported in Tax Audit\nReport. There being continuous growth in the turnover year after year,\nexpenditure were incurred genuinely and they are proportionate to the\nexpenditure incurred in the earlier year as evident from the previous\nyear(s) expenses narrated in the profit and loss account itself.\nAssessment orders in earlier years were also