M/S. SANJAY ONKARMAL AGRAWAL HUF,INDORE vs. THE ITO-5(3) RANGE-5, INDORE

In the result ground raised on merit as well as legal ground raised for not

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing Assessment Year 2015-16

section 234A and 234B of the Act. 5. The appellant reserves her right to add, alter and modify the grounds of appeal as taken by her. 3. From perusal of the above grounds we find that following two common issues have been raised :- 4 Smt. Shweta Agrawal & Anr ITA No.281 & 279/Ind/2019 (i) Genuineness of Long Term Capital Gain from sale

SHIVALAYA ENGINEERING WORKS,MANDIDEEP vs. ITO, BHOPAL

In the result we are of the considered opinion

Bench: Shri B.M. Biyani & Shri Paresh M Joshishivalaya Engineering Works, Ito बनाम/ E-75A, New Industrial Area, Bhopal Vs. Mandideep Huzur, Polaha, B.O. Raisen, (Pan:Acifs4103J (Appellant) (Respondent) Assessee By None Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

bogus purchase. 4. The learned AO erred in adding Rs 3,990/- as interest income, whereas the assessee firm already disclosed higher Interest income in the books of account. The source information/ evidence also not provided while making the addition 5. The learned AO also not provided the opportunity of cross verification of the purchasing dealer, whereas the same

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

234A(3) and 234B(3) and without jurisdiction and therefore be cancelled. 7. We will first take up ITANo.90/Ind/2019. Through this appeal assessee has raised various grounds including the additional 7 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 grounds challenging the finding of ld. CIT(A) cancelling the registration 12AA(3) & 12AA(4) of the Act, treating the assessee

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

234A(3) and 234B(3) and without jurisdiction and therefore be cancelled. 7. We will first take up ITANo.90/Ind/2019. Through this appeal assessee has raised various grounds including the additional 7 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 grounds challenging the finding of ld. CIT(A) cancelling the registration 12AA(3) & 12AA(4) of the Act, treating the assessee

SHRI HAKIMUDDIN KHAMBATI,INDORE vs. ITO-4(4) RANGE-4, INDORE

In the result appeal of the assessee in ITA No

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

234A of the Act. 5.The Appellant craves leave to add to, alter and modify the grounds of appeal as taken by him. 3 Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 (ii) Smt. Manisha Agrawal ITA No.410/Ind/2019 Assessment Year 2014-15 1.That on the facts and circumstances of the case and in law the learned CIT(A) erred in maintaining the addition

SMT. MANISHA AGRAWAL,INDORE vs. THE ITO-4 (3), INDORE

In the result appeal of the assessee in ITA No

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

234A of the Act. 5.The Appellant craves leave to add to, alter and modify the grounds of appeal as taken by him. 3 Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 (ii) Smt. Manisha Agrawal ITA No.410/Ind/2019 Assessment Year 2014-15 1.That on the facts and circumstances of the case and in law the learned CIT(A) erred in maintaining the addition

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

234A, 234B and 234C. 5. The Ld. CIT(A) has erred in confirming initiation of penalty u/s 271AAB. 6. The appellant reserves the right to add, amend or alter any grounds of appeal as above.” 5. At the time of hearing, Ld. AR for assessee did not press/plead Ground No. 1, 5 and 6. Therefore, those grounds are dismissed

M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

234A, 234B & 234C are wholly unlawful and contrary to the provisions of the Act, hence be cancelled. Likewise Assessment Year 2006-07 as above, the assessee has raised similar grounds of appeals for A.Y. 2007-08 to 2012-13 except difference of figures. Revenue has raised following grounds of appeal for A.Y. 2012-13 : 1.On facts and circumstances

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

234A, 234B & 234C are wholly unlawful and contrary to the provisions of the Act, hence be cancelled. Likewise Assessment Year 2006-07 as above, the assessee has raised similar grounds of appeals for A.Y. 2007-08 to 2012-13 except difference of figures. Revenue has raised following grounds of appeal for A.Y. 2012-13 : 1.On facts and circumstances

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

purchase of those penny stock shares which was not offered in the IDS scheme. Hence there is no error in the addition so made by the A.O. The reliance is placed on Hon'ble Delhi High Court order in the case of PCIT v. NDR Promoters Pvt. Ltd. [(2019) 410 ITR 3 (Del)], wherein it was held that tax authorities

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

234A, 234B and 234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s Appeal: 8. The grounds raised in this appeal are as under: Page 4 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Page

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

234A, 234B and 234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s Appeal: 8. The grounds raised in this appeal are as under: Page 4 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Page

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

234A, 234B and 234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s ITA 297/Ind/2023 for AY 2014-15: 17. The Revenue has raised following grounds: 1. Whether on the facts and circumstances of the case

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

234A, 234B and 234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s ITA 297/Ind/2023 for AY 2014-15: 17. The Revenue has raised following grounds: 1. Whether on the facts and circumstances of the case