M/S. OFFICE OF THE DISTRICT PROSECUTION OFFICER,DEWAS vs. ACIT (CENTRALIZED PROCESSING CELL-TDS), DEWAS

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

285,286/Ind/2019 District Prosecution Officer आदेश / O R D E R PER BENCH: The above captioned bunch of 5 appeals are at the instance of respective assessees and are directed against the respective orders of Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’). As the issue raised in all these appeals are similar, these were heard together

DISTRICT PUBLICPROSECUTION OFFICER,UJJAIN vs. THE ACIT CPC-TDS,, GHAZIABAD

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

285,286/Ind/2019 District Prosecution Officer आदेश / O R D E R PER BENCH: The above captioned bunch of 5 appeals are at the instance of respective assessees and are directed against the respective orders of Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’). As the issue raised in all these appeals are similar, these were heard together

M/S. OFFICE OF THE DISTRICT PROSECUTION OFFICER,DEWAS vs. ACIT (CENTRALIZED PROCESSING CELL-TDS), DEWAS

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

285,286/Ind/2019 District Prosecution Officer आदेश / O R D E R PER BENCH: The above captioned bunch of 5 appeals are at the instance of respective assessees and are directed against the respective orders of Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’). As the issue raised in all these appeals are similar, these were heard together

DISTRICT PUBLICPROSECUTION OFFICER,UJJAIN vs. THE ACIT CPC-TDS,, GHAZIABAD

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

285,286/Ind/2019 District Prosecution Officer आदेश / O R D E R PER BENCH: The above captioned bunch of 5 appeals are at the instance of respective assessees and are directed against the respective orders of Ld. Commissioner of Income Tax(Appeals), (in short ‘CIT(A)’). As the issue raised in all these appeals are similar, these were heard together

ACIT , RATLAM vs. M/S SHIRANI AUTOMOTIVES PVT. LTD, RATLAM MP

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Acit, M/S. Shirani Automotive Ratlam P. Ltd. बनाम/ 29, Shirani Pura, Vs. Ratlam (Appellant / Revenue) (Respondent / Assessee) Pan: Aancs 1007 M Revenue By Shri P.K. Mishra, Cit-Dr Assessee By None Date Of Hearing 02.03.2023 Date Of Pronouncement 31.03.2023

TDS on the amount of Rs. 2,80,800/- u/s 194IA instead of section 194C. Section 194IA is applicable for sale of immovable property for a value exceeding Rs. 50 lakhs. The appellant has not sold any immovable property to M/s Volkswagon during the year under consideration. The Appellant has offered the income of Rs. 2,80,800/- for taxation

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

TDS as per provisions of the Income Tax was made or not.” 7. In response thereto, the assessee filed its objections against invoking the provisions in the form of written submissions the Ld. Authorised Representative had also made oral arguments against invoking the provisions of Section 263 of the Act Ld. Pr. CIT. However, Ld. Pr. CIT was not satisfied

DCIT-1(1), BHOPAL vs. M/S GLOBUS MEGA PROJECT PVT. LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed and C

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2010-11 and assessment order passed u/s. 143 (3) of the Act relating to the Assessment Year 2011-12. The Cross Objections are filed by the assessee as against the respective Revenue appeals. Since common grounds are raised

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

285 Shri Amit Kedia 463 Shri Amit Kedia and Articles of to Financing to was neither a to was neither a Association 224 300 promoter nor a 476 promoter nor a director of FVPL director of NVPL as alleged by as alleged by the the AO. AO. 3 Certificate for 225 - - - - - Commencement of Business 4 Certificate for 226 Name

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

285 Shri Amit Kedia 463 Shri Amit Kedia and Articles of to Financing to was neither a to was neither a Association 224 300 promoter nor a 476 promoter nor a director of FVPL director of NVPL as alleged by as alleged by the the AO. AO. 3 Certificate for 225 - - - - - Commencement of Business 4 Certificate for 226 Name

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

285 Shri Amit Kedia 463 Shri Amit Kedia and Articles of to Financing to was neither a to was neither a Association 224 300 promoter nor a 476 promoter nor a director of FVPL director of NVPL as alleged by as alleged by the the AO. AO. 3 Certificate for 225 - - - - - Commencement of Business 4 Certificate for 226 Name