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 263(1

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

139(1) declaring a total income of Rs. 11,44,12,420/-. The case of assessee was selected for scrutiny and notices u/s 143(2)/142(1) were issued from time to time. Ultimately, the AO completed assessment u/s 143(3) after making several additions on adhoc basis and determining total income at Rs. 26,79,97,140/-. Aggrieved

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

139(1) declaring a total income of Rs. 11,44,12,420/-. The case of assessee was selected for scrutiny and notices u/s 143(2)/142(1) were issued from time to time. Ultimately, the AO completed assessment u/s 143(3) after making several additions on adhoc basis and determining total income at Rs. 26,79,97,140/-. Aggrieved

INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

sections": [ "143(3)", "144B", "143(2)", "142(1)", "270A", "46A", "139(1)", "206C", "133(6)" ], "issues": "Whether the disallowance of 100% of purchases as bogus

HAMID HUSAIN,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Appeals are allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiito-4(1), Hamid Husain, बनाम/ Bhopal 369, Kaji Camp, Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Revenue/Appellant) (Assessee/Respondent) Hamid Husain, Assessment Unit, बनाम/ 369, Kaji Camp, Income Tax Department Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Assessee/Appellant) (Revenue/Respondent)

1. On the facts and in the circumstances of the case of the assessee, the learned CIT(A) was not justified in confirming the purchase of Rs. 9,10,39,185.00 as bogus purchase / not genuine purchase. 2. On the facts and in the circumstances of the case of the assessee, the learned CIT(A) was not justified in confirming

DEPUTY COMMISSIONER OF INCOME TAX, INDORE vs. FERRO CONCRETE CON INDIA PVT. LTD., INDORE

Appeal is allowed for statistical purpose

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year:2019-20 Deputy Commissioner Of Ferro Concrete Con India Income-Tax Pvt. Ltd., बनाम/ 3/5/7B, Bhagirathpura Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacf2726K Revenueby Shri Ashish Porwal, Sr. Dr Assessee By Shri Venus Rawka, Ar Date Of Hearing 17.12.2025 Date Of Pronouncement 13.01.2026

139 declaring a total income of Rs. 12,20,48,700/- which was assessed. Subsequently, based on information received from ITO-1(3)(1), Mathura revealing tax evasion being done through issuance of bogus sales/purchase bills by a channel of persons, the AO re-opened assessee’s case u/s 147 through a notice dated 29.03.2023 u/s 148. In response

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

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

139 taxmann.com 562 (SC) f. CIT vs. Eicher Ltd. 294 ITR 310 2.3 Thus, Ld. AR submitted that though in the assessment order u/s. 143(3), the Id.AO did not discuss the said matter however, that would not permit the AO to review the order. In CIT vs Eicher Ltd. 294 ITR 310 (Del.), it was held that even

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

139 taxmann.com 562 (SC) f. CIT vs. Eicher Ltd. 294 ITR 310 2.3 Thus, Ld. AR submitted that though in the assessment order u/s. 143(3), the Id.AO did not discuss the said matter however, that would not permit the AO to review the order. In CIT vs Eicher Ltd. 294 ITR 310 (Del.), it was held that even

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

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

139 taxmann.com 562 (SC) f. CIT vs. Eicher Ltd. 294 ITR 310 2.3 Thus, Ld. AR submitted that though in the assessment order u/s. 143(3), the Id.AO did not discuss the said matter however, that would not permit the AO to review the order. In CIT vs Eicher Ltd. 294 ITR 310 (Del.), it was held that even

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

139(1) of the Act on 14.03.2022 declaring the same\nat Rs.20,87,25,840/-. The return was processed u/s 143(1) of the Act\nby CPC determining total income at Rs.20,94,62,720/- by making\naddition of Rs.4,46,360/-towards delayed payment of P.F. and ESIC\nand Rs.2,90,525/-being payment of leave encashment paid before

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

bogus purchase transaction of Rs.1,94,07,890/- escaped from levy of tax but Ld. A.O has finally accepted the genuineness of the purchases made from M/s Garima Enterprises to the extent of the copies of invoices furnished by the assessee and only for the amount of purchases of Rs.31,60,087/- for which the assessee failed to furnish

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

139 declaring total incomes of Rs. Nil (with current year loss of Rs.\n89,056/-) and Rs.1,76,500/- respectively for those years. The cases of\nassessee were selected for scrutiny-assessments and statutory notices u/s\n143(2)/142(1) were issued. Finally, the AO completed assessments vide\nassessment-orders dated 29.12.2019 & 20.09.2021 determining total\nincomes as high as Rs.10

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

139 declaring total incomes of Rs. Nil (with current year loss of Rs.\n89,056/-) and Rs.1,76,500/- respectively for those years. The cases of\nassessee were selected for scrutiny-assessments and statutory notices u/s\n143(2)/142(1) were issued. Finally, the AO completed assessments vide\nassessment-orders dated 29.12.2019 & 20.09.2021 determining total\nincomes as high as Rs.10

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

bogus loans by the assessee is evident from one mobile message, the screenshot which has been reproduced by the AO at page no. 24 of his Order. The ld. CIT(DR) also stressed that the names of the lender companies were included in the list of the shell companies notified by the Department. M/sGreat Galleon Ventures

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

bogus loans by the assessee is evident from one mobile message, the screenshot which has been reproduced by the AO at page no. 24 of his Order. The ld. CIT(DR) also stressed that the names of the lender companies were included in the list of the shell companies notified by the Department. M/sGreat Galleon Ventures

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

purchases of such items. Since Shri N.P. Panjwani has surrendered these items in case of company the action is being taken in case of company. In view of the court decisions which have been adduced above which clearly say that in cash of doubt whether particular income belongs to ‘A’ or ‘B’, the action under section 147 in the hands

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

purchases of such items. Since Shri N.P. Panjwani has surrendered these items in case of company the action is being taken in case of company. In view of the court decisions which have been adduced above which clearly say that in cash of doubt whether particular income belongs to ‘A’ or ‘B’, the action under section 147 in the hands

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

purchases of such items. Since Shri N.P. Panjwani has surrendered these items in case of company the action is being taken in case of company. In view of the court decisions which have been adduced above which clearly say that in cash of doubt whether particular income belongs to ‘A’ or ‘B’, the action under section 147 in the hands