AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

bogus purchases were made. ix. Copy of sales tax orders of the aforesaid entities duly confirming the purchase/sales made by suppliers. x. Copy of sales tax order of the assessee company duly confirming the sale of the assessee. xi. Names of all the suppliers, address of the suppliers, name of the contact persons, their telephone Number along with documentary proof

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

bogus purchases were made. ix. Copy of sales tax orders of the aforesaid entities duly confirming the purchase/sales made by suppliers. x. Copy of sales tax order of the assessee company duly confirming the sale of the assessee. xi. Names of all the suppliers, address of the suppliers, name of the contact persons, their telephone Number along with documentary proof

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

120 and this section, the word" case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

120 and this section, the word" case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also

SMT. SHEELA AGRAWAL,INDORE vs. ITO-5(5), INDORE

In the result, all three appeals of two assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

120 Taxman 282. Page 5 of 17 ITA Nos.215 & others Ind/2019 Sheela Agarwal and Ankur Agarwal Page 6 of 17 6. The assessee is a regular investor in shares for last 15 to 20 years and this fact is also evident from the statement of the assessee recorded by the AO. It is not necessary that the assessee must have

SMT. SHEELA AGRAWAL,INDORE vs. ITO-5(5), INDORE

In the result, all three appeals of two assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

120 Taxman 282. Page 5 of 17 ITA Nos.215 & others Ind/2019 Sheela Agarwal and Ankur Agarwal Page 6 of 17 6. The assessee is a regular investor in shares for last 15 to 20 years and this fact is also evident from the statement of the assessee recorded by the AO. It is not necessary that the assessee must have

ANKUR AGRAWAL,INDORE vs. ITO-5(1), INDORE

In the result, all three appeals of two assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

120 Taxman 282. Page 5 of 17 ITA Nos.215 & others Ind/2019 Sheela Agarwal and Ankur Agarwal Page 6 of 17 6. The assessee is a regular investor in shares for last 15 to 20 years and this fact is also evident from the statement of the assessee recorded by the AO. It is not necessary that the assessee must have

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

bogus nature of the subject transactions. This, under such circumstances the order passed by the learned Assessing Officer u/s 143(3) cannot be said as prejudicial to the interest of the revenue and thus, needs to be quashed. M/s. Radheshwari Developers Pvt. Ltd. Without prejudice further, to the above it is submitted that the recourse to section

PATIDAR BUILER PRIVATE LTD.,BHOPAL vs. ASSESSING OFFICER, BHOPAL

Appeal is allowed partly

bogus since non-\ngenuine. Further the CIT(A) erred in not deciding the ground in full with\nrespect to advances amounting to Rs.268480/- made by the AO. The\nAppellant prays that the said advances be held as genuine and the addition\nbe directed to be deleted.\nGround No. 1:\n4. In this ground, the assessee challenges the disallowance

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

120 to 123/Kol/2018 vide its recent order dated 04.12.2020 22 had an occasion to deal with the identical case. The sole issue involved was the disallowance of loss incurred by the assessee in trading of commodities on the NMCE treating it to be bogus. In this case also survey u/s 133A was conducted on 18.12.2014 by the Investigation Wing Ahmedabad

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

120 to 123/Kol/2018 vide its recent order dated 04.12.2020 22 had an occasion to deal with the identical case. The sole issue involved was the disallowance of loss incurred by the assessee in trading of commodities on the NMCE treating it to be bogus. In this case also survey u/s 133A was conducted on 18.12.2014 by the Investigation Wing Ahmedabad

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

120 to CO Nos.2 to 4/Ind/2022 123/Kol/2018 vide order dated 04.12.2020 had an occasion to deal with the identical case. The sole issue involved was the disallowance of loss incurred by the assessee in trading of commodities on the NMCE treating it to be bogus. In this case also survey u/s 133 A of the Act was conducted

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

120 to CO Nos.2 to 4/Ind/2022 123/Kol/2018 vide order dated 04.12.2020 had an occasion to deal with the identical case. The sole issue involved was the disallowance of loss incurred by the assessee in trading of commodities on the NMCE treating it to be bogus. In this case also survey u/s 133 A of the Act was conducted

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

120 to CO Nos.2 to 4/Ind/2022 123/Kol/2018 vide order dated 04.12.2020 had an occasion to deal with the identical case. The sole issue involved was the disallowance of loss incurred by the assessee in trading of commodities on the NMCE treating it to be bogus. In this case also survey u/s 133 A of the Act was conducted

GLOBUS HOUSING,BHOPAL vs. ASSESSMENT UNIT, NFAC, DELHI

The appeal of the assessee is allowed and the “impugned

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

bogus loan to assessee during the year under assessment. In view of above fact, the region for reopening of assessment as recorded following the procedure and law as prescribed the fact and circumstances of the assessee's case are different from the case law cited. In view of the above discussion the objection raised by assessee is disposed

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

120 4,05,667 4,16,787 Smt. Nadira Baig (grandmother 2006-07 05.09.2005 33,200 - 33,200 of Asad Khan and mother-in- 2007-08 19.04.2006 4,05,667 - 405667 Nagpur law of assessee) 2008-09 05.09.2007 4,05,667 - 405667 2008-09 15.03.2008 71,546 - 71546 Assessee