M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

301. Completion certificate and permission to occupy or use – (1) Every person who – (i) Erects or re-erects any building; or (ii) Makes 21 any material external alteration in or addition to any existing building : or (iii) Constructs or re-constructs any projecting portion of a building which the Commissioner is empowered is empowered under section 305 require

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

301. Completion certificate and permission to occupy or use – (1) Every person who – (i) Erects or re-erects any building; or (ii) Makes 21 any material external alteration in or addition to any existing building : or (iii) Constructs or re-constructs any projecting portion of a building which the Commissioner is empowered is empowered under section 305 require

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

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

301, Akansha Trade Centre, 156, Kanchan Bagh Road, Indore TAN: BPLA00911B Assessment Year 2013-14 (Q-2, Q-3 & Q-4) : Appellant V/s ITO (TDS)-I, Indore : Respondent Appellant by Shri Venus Rawka, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 13.10.2020 आदेश / O R D E R PER MANISH BORAD: The above

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

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

301, Akansha Trade Centre, 156, Kanchan Bagh Road, Indore TAN: BPLA00911B Assessment Year 2013-14 (Q-2, Q-3 & Q-4) : Appellant V/s ITO (TDS)-I, Indore : Respondent Appellant by Shri Venus Rawka, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 13.10.2020 आदेश / O R D E R PER MANISH BORAD: The above

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

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

301, Akansha Trade Centre, 156, Kanchan Bagh Road, Indore TAN: BPLA00911B Assessment Year 2013-14 (Q-2, Q-3 & Q-4) : Appellant V/s ITO (TDS)-I, Indore : Respondent Appellant by Shri Venus Rawka, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 13.10.2020 आदेश / O R D E R PER MANISH BORAD: The above

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

TDS at the time of Registry in the name of M/s Daksha Homes P. Ltd only. The same is claimed by M/s Daksha Homes P. Ltd in its Income Tax Return. Thus, on the excess amount of Rs. 32,55,000/- [ Rs. 1,30,20,000 - Rs. 97,65,000] , M/s Daksha Homes P. Ltd was liable to pay Income

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

section 263( I) of I.T. Act which is reproduced here below may also be kept in mind for guidance by the AO while passing the fresh assessment order pursuant to this order u/s 263. 5. Ld. Counsel for the assessee referred to the following written 7 ITANo.742/Ind/2018 submissions and various judgments and decisions contending that necessary enquiry was conducted

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)

TDS on such expenses and has failed to do so ? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO ? c) Without prejudice to the above, there is non-compliance of section 194C(7) of the Income-tax Act by the assessee since the assessee failed to furnish, to the prescribed income

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)

TDS on such expenses and has failed to do so ? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO ? c) Without prejudice to the above, there is non-compliance of section 194C(7) of the Income-tax Act by the assessee since the assessee failed to furnish, to the prescribed income

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 deposited was duly filed (page 115-116 of the paper book). It was categorically informed to the AO that details are enclosed at pg no. 750-764 of the said reply and copy of form 26AS is enclosed. ( bottom of page 115 reverse side of paper book). [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] xvi. Details of all additions

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

section 68 does not permit any addition qua the opening balances which are carried forward from earlier year and not accepted during the year. Ld. CIT(A) has rightly taken into account the decision of (i) Hon'ble Delhi High Court in case of CIT vs. Usha Stud Farms (301 ITR 384), (ii) Shri Vardhman Overseas Page

ACIT CENTTRAL -2 INDORE, INDORE vs. M/S KALYAN TOLL INFRASTRUCTURE LTD, INDORE

Accordingly ground no. 2 of the cross objection stands allowed

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Dcit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M

301 ITR 404 held that there is a clear finding and about which there is no dispute that the amount added in the income of the assessee as unexplained investment or cash credit in the asst. yr. 1993-94 was the same amount which was credited in the books of account of the assessee for previous year ending on 31st

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

301 ITR 407 (Bom.) has taken a similar view and said as under (page 307 of 372 ITR): "......if a query is raised during assessment proceedings and responded to by the assessee, the mere fact that it is not dealt with in the Assessment Order would not lead to a conclusion that no mind had been applied

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

301/-, P & M 9,21,430/-, 1,50,070/-, 68,903/- and one voucher of Rs. 13,335/- produced. This voucher was prepared against many bills including a bill of Rs. 4,090/- which was issued in the name of Som Group (I) Pvt. Ltd. and not in the name of assessee. 3. Repair & 6,67,31,828/- No ledger

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

301/-, P & M 9,21,430/-, 1,50,070/-, 68,903/- and one voucher of Rs. 13,335/- produced. This voucher was prepared against many bills including a bill of Rs. 4,090/- which was issued in the name of Som Group (I) Pvt. Ltd. and not in the name of assessee. 3. Repair & 6,67,31,828/- No ledger

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

TDS. 2. The Learned CIT Appeals-II and the AO has failed to appreciate and or over looked. (i) That the payments made to the transporters are not in respect of a transport contract for carriage of goods. (ii) That the payment made are in respect of hire of transport” 3. Brief facts of the case limited to the issue

M/S. ALANKAR JEWELLWER,VIDISHA vs. THE ACIT- II, VIDISHA

In the result, appeal filed by the assessees in

Bench: Rajpal Yadav Hon'Ble & Shri Manish Boradvirtual Hearing Assessment Year:2016-17 M/S. Alankar Jewellers Acit-Ii Nikasha Road, Vidisha Bhopal बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D It(Ss)A No.205/Ind/2019 Assessment Year:2016-17 Acit-Ii M/S. Alankar Jewellers Bhopal Nikasha Road, Vidisha बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D Appellant By Shri S.S. Deshpande, Ar Respondent By Shri S.S. Mantri, Cit-Dr Date Of Hearing: 08.06.2021 Date Of Pronouncement: 01.09.2021 आदेश / O R D E R Per Manish Borad:

301-321 11 to 2016-17 4. Copy of assessment order of Shri Sanjay Jain 322-344 5. Copy of assessment order of Shri Rajeev Jain 345-365 6. Copy of BS-44 Pg.ll 366-367 7. Copy ofLPS -1 Page 2, 3, 19,21,50,62,63 & 64 368-375 8. Details of Donations given to Pandit Todarmal Smarak

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

301 ent of Income- Ariba Foods Pvt. Ltd & Ors. Tax Return for A.Y. 2016-17 17 Audited 260 i) DFL is 425 As per the 632 i) As per the Financial & having huge audited balance & audited balance Statements of 261 owned funds sheet, before 633 sheet, before lender company of Rs.1438.77 making loan to making loan