SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

purchases and other expenses of M/s Anand Organics (Prop. Late Smt. Sudesh Chawla) were paid by Shri Prem Chawla from his proprietaryship concern M/s Anand Industries to the following persons:- Name of supplier to Amount (Rs.) whom payment was made IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Jindal Polyster Limited 7,35,064 Reliance Industries

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

purchases and other expenses of M/s Anand Organics (Prop. Late Smt. Sudesh Chawla) were paid by Shri Prem Chawla from his proprietaryship concern M/s Anand Industries to the following persons:- Name of supplier to Amount (Rs.) whom payment was made IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Jindal Polyster Limited 7,35,064 Reliance Industries

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

purchases and other expenses of M/s Anand Organics (Prop. Late Smt. Sudesh Chawla) were paid by Shri Prem Chawla from his proprietaryship concern M/s Anand Industries to the following persons:- Name of supplier to Amount (Rs.) whom payment was made IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Jindal Polyster Limited 7,35,064 Reliance Industries

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

purchase. He further relied upon the order passed by Delhi High Court in the matter of Udit Kalra Vs ITO passed on 8.3.2019 in ITA No.220/19. In effect he relied upon the order passed by the authorities below. 15. We have heard the rival submissions made by the respective parties. We have also perused the relevant materials available on record

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

purchase. He further relied upon the order passed by Delhi High Court in the matter of Udit Kalra Vs ITO passed on 8.3.2019 in ITA No.220/19. In effect he relied upon the order passed by the authorities below. 15. We have heard the rival submissions made by the respective parties. We have also perused the relevant materials available on record

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

purchase. He further relied upon the order passed by Delhi High Court in the matter of Udit Kalra Vs ITO passed on 8.3.2019 in ITA No.220/19. In effect he relied upon the order passed by the authorities below. 15. We have heard the rival submissions made by the respective parties. We have also perused the relevant materials available on record

MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

purchase. He further relied upon the order passed by Delhi High Court in the matter of Udit Kalra Vs ITO passed on 8.3.2019 in ITA No.220/19. In effect he relied upon the order passed by the authorities below. 15. We have heard the rival submissions made by the respective parties. We have also perused the relevant materials available on record

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

purchase. He further relied upon the order passed by Delhi High Court in the matter of Udit Kalra Vs ITO passed on 8.3.2019 in ITA No.220/19. In effect he relied upon the order passed by the authorities below. 15. We have heard the rival submissions made by the respective parties. We have also perused the relevant materials available on record

SHRI KRISHNA MOHAN CHOURSIYA, RAJGARH vs. ITO, RAJGARH

In the result, the assessee’s appeal i

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

115 as per the census of 2011. Further, distance of Village Kurawar from Village Lasudalya Ramnath was 4 kms which is also a gram panchayat and both Village Lasudalya Ramnath and Village Kurawar are gram panchayats and these villages are neither municipalities nor cantonment boards. Hon’ble Madras High Court in the case of CIT v. P.J. Thomas as reported

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

115 of Paper-Book). e) The assessee has received moneys through banking channel. Bank Statement of assessee and Copy of Bank Book as extracted from books of account of assessee (Page no.75 to 83 of Paper-Book). f) Ledger account of “A” and “J” in the books of assessee (Page no. 112 to 114 of Paper-Book). Documents to establish

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

bogus. In view of above, we reverse the order of the lower authorities and allow the common grounds of assessee’s appeal. " 53. It is rioted that the Hon’ble jurisdictional Calcutta High Court has dismissed the appeal preferred by the Revenue against the above order by their judgment dated 19.06.2018 in GA No.747 of 2017.Respectfully following the law laid

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

bogus. In view of above, we reverse the order of the lower authorities and allow the common grounds of assessee’s appeal. " 53. It is rioted that the Hon’ble jurisdictional Calcutta High Court has dismissed the appeal preferred by the Revenue against the above order by their judgment dated 19.06.2018 in GA No.747 of 2017.Respectfully following the law laid

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

bogus. In view of above, we reverse the order of the lower authorities and allow the common grounds of assessee’s appeal. " 53. It is rioted that the Hon’ble jurisdictional Calcutta High Court has dismissed the appeal preferred by the Revenue against the above order by their judgment dated 19.06.2018 in GA No.747 of 2017.Respectfully following the law laid

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

bogus. The Tribunal also noted that the Hon’ble Calcutta High Court has dismissed the appeal preferred by the revenue against the order of ITAT Kolkata Bench in the case of BLB Cabel and Conductors Pvt. Ltd. (supra) by their judgment dated 19.06.2018 in GA No. 747/2017. 12. In view of forgoing discussion we reach logical conclusion that the Assessing

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

bogus. The Tribunal also noted that the Hon’ble Calcutta High Court has dismissed the appeal preferred by the revenue against the order of ITAT Kolkata Bench in the case of BLB Cabel and Conductors Pvt. Ltd. (supra) by their judgment dated 19.06.2018 in GA No. 747/2017. 12. In view of forgoing discussion we reach logical conclusion that the Assessing

SHRI MANOJ YADAV,INDORE vs. ACIT5(1), INDORE

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2014-15 Shri Manoj Yadav Acit Circle 5(1) Gf-Shekhar Residency Indore बनाम/ 2Nd Floor, Flat No.204, Vs. Sch, No.54 Indore (Appellant) (Respondent ) P.A. No.Aagpy5452J

section 68, which is quite unjust, illegal and against the facts of the case. 3. That the Ld. CIT(A) has erred in holding that the genuine income of Long Term Capital Gain exempted u/s 10(38) of Rs.97,49,239/- is a sham transaction, by applying test of human probability, without any evidence against the assessee, which is quite

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

purchase incurred by assessee during current year is on lower side as compared to preceding years and within the historical range of different years. The CIT(A) has also noted that no disallowance was made in past and subsequent assessments of assessee qua this expenditure. The CIT(A) has elaborated in his finding that the AO had no cogent basis

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

purchase incurred by assessee during current year is on lower side as compared to preceding years and within the historical range of different years. The CIT(A) has also noted that no disallowance was made in past and subsequent assessments of assessee qua this expenditure. The CIT(A) has elaborated in his finding that the AO had no cogent basis