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

SURESH KUMAR,MANAS BHAWAN, RNT MARG, INDORE vs. ITO, BURHANPUR, INDORE

In the result we are of the considered

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Kumar, Ito –Burhanpur. बनाम/ 112, Manas Bhawan, Vs. 11 Rnt Marg, Indore (Pan: Eekps7728B) (Appellant) (Respondent) Assessee By Shri Pankaj Shah & Soumya Bumb, Cas Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.01.2026 Date Of 22.01.2026 Pronouncement आदेश/ O R D E R

Section 69A of the Act. The Appellant prays that the said addition be directed to be deleted. 5. The Appellant craves leave to add amend any or all grounds at the time of hearing.” 3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 13.01.2026 when the Ld. AR for & on behalf

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

69A e) Applicability of Section 115BBE in respect of additions made in A.Y. 2017-18 and A.Y. 2018-19 5. Since the common issues are involved in various assessment years, it would be appropriate to adjudicate the various grounds taken by the assessee and the revenue in their cross-appeals for the subject assessment years, through this common Order

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

69A e) Applicability of Section 115BBE in respect of additions made in A.Y. 2017-18 and A.Y. 2018-19 5. Since the common issues are involved in various assessment years, it would be appropriate to adjudicate the various grounds taken by the assessee and the revenue in their cross-appeals for the subject assessment years, through this common Order

VAIBHAV MITTAL,JAIPUR vs. DCIT/ACIT 4(1),IND, INDORE

Appeal is dismissed

TDS as reflected in 26AS. However, no specific discussion\nwas made on the additions made in the base order dated 25/11/2019 i.e. no\nrelief was granted by the AO on the addition made as matter not a mistake\napparent from records.\nLater on, appellant had filed an appeal before the CIT(A) on 25/09/2021\nagainst rectification order dated 01/09/2021

M/S. ABHINAV ENTERPRISES,INDORE vs. PCIT-2, INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 M/S. Abhinav Enterprises, Pr. Commissioner Of 85, Income-Tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan : Aanfa6300Q Assessee By Shri S.S.Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.02.2024 Date Of Pronouncement 11.03.2024

TDS are attached. Comparative details of Trading and profit and loss account with last two years is also attached herewith. Regarding filing of duly confirmed copy of accounts of sundry creditors 9. and advance received against sales/services in excess of Rs. 2,00,000/- with a chart showing PAN, Addresses and the balances in the account of each such creditors

SHRI KHALID AMAN,BHOPAL vs. THE PCIT-2, BHOPAL, BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

TDS was a concern of M/s Bharti Airtel who paid rent to the assessee, and not a concern of assessee. Hence there is no justification on the part of Ld. PCIT to involve this issue in revisionary-action. 9. Clearly therefore, the Ld. AR contended, the assessee had filed all details / documents during the course of assessmentqua Issue

KUSUMLATA GARG,INDORE vs. DCIT ACIT 3 (1) INDORE, INDORE

Appeal is allowed for statistical purpose

TDS was made by tenant\nto make the compliance of income-tax provisions but the fact is such that\nthe tenant is not paying rent to assessee. He submitted that as per\nExplanation to section 23(1) of Income-tax Act, 1961, the amount of\nunrealized rent is not taxable if the conditions prescribed in Rule 4 of\nIncome

HUSAIN KOHAWALA,KUKSHI DISTT. DHAR vs. COMMISSIONER OF APPEAL, NFAC

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihusain Kohawala, Cit (A), Saifiya Marg Bohra Mohalla, Nfac, Near Macchi Darwaza, Delhi Kukshi, Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkrpk6392P Assessee By Shri Parag Jain, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.10.2024 Date Of Pronouncement 11.10.2024 O R D E R Per Vijay Pal Rao, Jm:

section 143(3) making addition us 69A as unexplained cash deposits of Rs. 7416206 (All Credits including Transfers are considered as cash deposits). The Total addition was made considering two Bank Account i.e. SBI- Alirajpur Branch (Addition of Rs. 6348785) and SBI- Anandganj Mandi Branch (Addition of Rs. 1067421). 2. CIT(A) while making his observation regarding the Grounds

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

Appeal is dismissed

69A of the Act.\n5. 2. In ground no. 1 & 2 of the appeal, the appellant has challenged the legality of the impugned assessment order and strongly contended against reopening of the case u/s 147 and issuance of notice u/s 148. The appellant has claimed that no Income was escaped assessment, hence the reasons recorded by the AO and insufficient

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

TDS to Aquarius Inc. Bhopal. Therefore the entire disallowance is liable to be deleted. 8.3. Regarding third ground of appeal, the ld. A.R. taken us to page nos. 135 to 190 of the Paper Book wherein the ledger account of labour charges, various bills and vouchers and muster roll of the labourer’s record were produced. After verification

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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:

69A of the Act. However specifically with regard to the addition of Rs.25,00,000/- and Rs.3,00,00,000/- made for the Assessment Years 2013-14 and 2014-15 the same is purely based on the statement given on 9 Alankar Jewellers ITANo.838/Ind/2019& IT(SS)No.205/Ind/2019 oath u/s 132(4) of the Act by the authorised representative on behalf