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

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

142(1) of the Act along with questionnaire. During the course of assessment proceedings the assessee was confronted with the seized material and after considering the submissions of the assessee assessment was completed on 29.12.2017, assessing the income at Rs. 286,69,615/- treating the assessee to be carrying on business and not charitable activity. Income over expenditure shown

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

142(1) of the Act along with questionnaire. During the course of assessment proceedings the assessee was confronted with the seized material and after considering the submissions of the assessee assessment was completed on 29.12.2017, assessing the income at Rs. 286,69,615/- treating the assessee to be carrying on business and not charitable activity. Income over expenditure shown

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

bogus or not genuine. In support of his contention he has relied upon following decisions: 1.Bengal Peerless Housing Devat. Co. Ltd v. Deputy Commissioner of Income (Circle -7) (1), Kolkata (2019) 103 Taxmann 298 (Kolkata Trib) 2.Bharat Earth Movers v. Commissioner of Income Tax (2000) 112 Taxmann 61 (SC) 3. Commissioner of Income Tax v. Alembic Glass Industries (Tax Appeal

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

142(1 )/143 (2) of the Income tax Act, 1961 No dated ___________________ *have concealed the particulars of your income or............................_ furnished inaccurate particulars of such income. You are hereby requested to appear before me at 11.30 AM on 14.12.2017 and show cause why an order imposing a penalty on you should not be made under section 271(1

NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

bogus entries of loss/profit. The assesse has not complied with the show cause notice issued by the Pr. CIT. The Pr. CIT has specifically pointed out that prior to the sale of lands resulting long term capital gain of Rs.3,57,33,333/- there was no transaction by the assesse resulting loss which shows that the alleged transactions of derivative

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

The appeal of the Revenue is allowed for statistical\npurposes

purchases from such\nsuppliers who are either Non Filer(s) or have filed non business\nITR or reflected a substantially lower turnover in\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024\nA.Y. 2021-22\nPage 23 of 107\nITR as compared to turnover shown in GSTR 1 return There\nis a possibility that assessee has booked bogus expenses in\norder to reduce

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

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

142(1) assessee filed reply dated 11.12.2019 giving the details of the amount of sale consideration of agricultural land in question received by the assessee during the span of five years and the investment made by the assessee in purchase of agricultural land as well as residential house during those five years. Thus, the assessee explained that from financial years

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)

142(1) and show-causes notices but most of the notices remained uncompiled by assessee except that in response to two notices, the assessee filed part-replies. The details of such notices are mentioned by AO in Para 2 of assessment-order. Ultimately, the AO passed following order making a disallowance of Rs. 9,10,39,185/- equivalent to entire

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

142(1) of the Act. Ld. Assessing Officer on examining the records observed that the assessee society is running Indore Medical College Indore and a 1200 bed facility hospital near Indore and is also conducting various medical camps. In the audit report, gross revenue is shown at Rs. 42,40,92,826/- and gross expenditure at Rs.39

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

142(1) of the Act. Ld. Assessing Officer on examining the records observed that the assessee society is running Indore Medical College Indore and a 1200 bed facility hospital near Indore and is also conducting various medical camps. In the audit report, gross revenue is shown at Rs. 42,40,92,826/- and gross expenditure at Rs.39

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

In the result, appeal for A

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

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

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

In the result, appeal for A

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

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

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

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

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

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

142(1) of the Act. When the assessment proceeding was undergoing survey was conducted u/s 133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee

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

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

142(1) of the Act. When the assessment proceeding was undergoing survey was conducted u/s 133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee

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

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

142(1) of the Act. When the assessment proceeding was undergoing survey was conducted u/s 133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee