VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

274 of the Income-tax Act provides the procedure for imposing the penalty while section 275 sets out the time-limit within which the penalty proceedings must be completed. Section 275 requires to complete the penalty proceedings within two years from the end of the financial year in which the proceedings in the course of which the action for imposition

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

274 of the Income-tax Act provides the procedure for imposing the penalty while section 275 sets out the time-limit within which the penalty proceedings must be completed. Section 275 requires to complete the penalty proceedings within two years from the end of the financial year in which the proceedings in the course of which the action for imposition

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

274 of the Income-tax Act provides the procedure for imposing the penalty while section 275 sets out the time-limit within which the penalty proceedings must be completed. Section 275 requires to complete the penalty proceedings within two years from the end of the financial year in which the proceedings in the course of which the action for imposition

JAGDISH SOLANKI ,JHABUA vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is dismissed

274 read with section 271AAC of the Income-tax Act, 1961 separately.\nOrder of first-appeal passed by CIT(A):\n“5. Adjudication:\n(Addition of Rs.1,19,77,876/-)\"\n5. 1. From the grounds of appeal and written submission filed by the appellant the it appears that the appellant has mainly contended against\ni. Reopening of the case

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

274 ITR 785 (SC). Thus, a business whose income is utilized by the trust or the institution for the purpose of achieving the objectives of the trust or the institution is surely, a business which is incidental to the attainment of the objectives of the trust. It is relevant to note that the provisions of section

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

274 ITR 785 (SC). Thus, a business whose income is utilized by the trust or the institution for the purpose of achieving the objectives of the trust or the institution is surely, a business which is incidental to the attainment of the objectives of the trust. It is relevant to note that the provisions of section

S.R.DIGITAL AND BROADBAND PVT.LTD. ,INDORE vs. PCIT(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 S.R. Digital Tv & Pcit, Broadband Private Indore बनाम/ Limited, 335 Orbit Mall, A. B.Road, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aavcs1165L Assessee By Shri S.S.Solanki, C.A. Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 31.07.2023

274 days. The Ld. AR prayed that the delay has occurred due to Covid-19 Pandemic. The Ld. AR further placed reliance on the order of Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 read with Misc. Applications, by which suo motu extension of the limitation- period for filing of appeals w.e.f. 15.03.2020 under

THE ACIT (CENTRAL), UJJAIN vs. M/S. VYANKTESH PLASTICS & PACKAGING (P) LTD., UJJAIN

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

274 to Shree Packers 659 loans / refunds 276] and M/s. (MP) Pvt. Ltd., it & of loans by them Shriniwas may be 660 with NVPL are Polyfabrics & observed that , getting clearly Packwell Pvt. repayment of 664 reflected. Ltd. [PB 280], loan by them on & repayment of various dates to 665 Incidentally, even loan by them FVPL are getting , in the bank

ACIT (CENTRAL) , UJJAIN vs. M/S. ARIBA FOODS (P) LTD., INDORE

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

274 to Shree Packers 659 loans / refunds 276] and M/s. (MP) Pvt. Ltd., it & of loans by them Shriniwas may be 660 with NVPL are Polyfabrics & observed that , getting clearly Packwell Pvt. repayment of 664 reflected. Ltd. [PB 280], loan by them on & repayment of various dates to 665 Incidentally, even loan by them FVPL are getting , in the bank

THE ACIT (CENTRAL), UJJAIN vs. M/S. FAMOUS VANIJYA (P) LTD. , UJJAIN

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

274 to Shree Packers 659 loans / refunds 276] and M/s. (MP) Pvt. Ltd., it & of loans by them Shriniwas may be 660 with NVPL are Polyfabrics & observed that , getting clearly Packwell Pvt. repayment of 664 reflected. Ltd. [PB 280], loan by them on & repayment of various dates to 665 Incidentally, even loan by them FVPL are getting , in the bank