THE DCIT CENTRAL-2, INDORE vs. SMT PRITIBEN PATEL, BARWANI

In the result, appeal of the revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Central-2 Smt. Pritiben Patel Indore Subhash Choak, Khetiya, Barwani Vs. Maharashtra

purchase and consequently showing the bogus sales with a view to introduce unaccounted income in the cash book to justify the cash deposit made in the bank account during the demonetization

OMPRAKASH JAISWAL,INDORE vs. ACIT-1(1), INDORE

Appeal is partly allowed for statistical purpose

demonetization period. He pointed out that even the purchases of\nthe assessee were held by the AO to be all cooked up. The Id. Counsel for the\nassessee contended that none of his findings with regard to the sales and\npurchases being bogus

PIYUSH JAIN,INDORE vs. INCOME TAX OFFICER-4(4), INDORE , ITO, INDORE

In the result, the appeal filed by the assessee is allowed

purchases are not supported by the quantitative details and the AO did not make\nany enquiry on the material supplied by the assessee. Thus the AO neither brought any\nmaterial on record to establish that the sale bills are bogus nor provided any evidence that\nsuch sales are bogus. It is also an open fact that the demonetization

DCIT-3(1), BHOPAL, BHOPAL vs. MANIDHARI JEWELLERS, BHOPAL

The appeal are allowed

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshidcit-3(1), Manidhari Jewellers, बनाम/ Bhopal Room No.202, Vs. Metro Walk Bulding, Bitten Market, Arera Colony, Bhopal (Pan: Abafm6546L) (Revenue) (Respondent) Assessee By Shri Yashwant Sharma, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2025 Date Of Pronouncement 09.05.2025 आदेश/ O R D E R

demonetization period only i.e. from 11.11.2016 to 09.12.2016. The total transaction of the assessee with M/s R. B. Enterprises is Rs.2,34,50,000/-. Further Shri Ankit Soni, Prop of M/s R. B. Enterprises in his statement during survey proceedings has admitted that there are bogus transactions which he has highlighted in his statement and surrendered undisclosed income of Rs.87.85

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

demonetization by Govt. of India while it was being transported in bags in train. Further, the assessee admitted, in reply to Q.No. 9 of statement u/s 131 and Q.No. 5 & 8 of statement u/s 132(4) that he was unable to explain the source of cash; that the impugned cash was not recorded in his books; that