SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

250 (Kar.). 4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed.”[Emphasis Supplied] Amit Tiwari 1.4.7] The Hon’ble Madhya Pradesh High Court in the case

RAJVEER LEAF SPRINGS PRIVATE LIMITED,PALDA. INDORE vs. DCIT/ACIT- 4(1), AAYAKAR BHAWAN, RESIDENCY AREA, INDORE

The appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshirajveer Leaf Springs Dcit/Acit-4(1), बनाम/ Private Limited, Indore Vs. D-405, Shubh City, Palda, Indore

4 of 10 Rajveer Leaf Springs Private Limited ITA No.245/Ind/2025 - A.Y. 2018-19 5.3.4 Courts have consistently upheld additions for bogus purchases in cases with similar facts. In N.K. Industries Ltd. v. DCIT (72 taxmann.com 289), the Gujarat High Court upheld the addition of the entire amount of bogus purchases, a decision later affirmed by the Supreme Court

VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

250 of the Income-\ntax Act, 1961\nclient_rsbco@yahoo.com\n3.3 In support of above Chart, the Ld. AR also filed copies of notices issued\nby CIT(A). Finally, Ld. AR successfully demonstrated that the notices\nappearing at S.No. 4 to 8 were only issued to the e-mail id:\n“sharedrasolanki123@gmail.com” supplied by assessee in Form No. 35; all\nother notices

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

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

250/- per student = Rs.1,92,32,750/-was collected and remitted to the Dr. C.V. Raman University. Some of the AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 centre had purchase extra copies of the prospectus and dues of the same was also remitted. 2. The aforesaid details were submitted to the AO on 30.03.2016 in which in reply

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

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

250/- per student = Rs.1,92,32,750/-was collected and remitted to the Dr. C.V. Raman University. Some of the AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 centre had purchase extra copies of the prospectus and dues of the same was also remitted. 2. The aforesaid details were submitted to the AO on 30.03.2016 in which in reply

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

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

250/- per student = Rs.1,92,32,750/-was collected and remitted to the Dr. C.V. Raman University. Some of the AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 centre had purchase extra copies of the prospectus and dues of the same was also remitted. 2. The aforesaid details were submitted to the AO on 30.03.2016 in which in reply

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

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

250/- per student = Rs.1,92,32,750/-was collected and remitted to the Dr. C.V. Raman University. Some of the AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 centre had purchase extra copies of the prospectus and dues of the same was also remitted. 2. The aforesaid details were submitted to the AO on 30.03.2016 in which in reply

SANGITA LALWANI,ITARSI vs. ITO 1, ITARSI, ITARSI

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshisangita Lalwani, Ito 1, बनाम/ Gali No.03, Sindhi Colony

Section 253 of the Income Tax Act 1961 (herein after referred to as the Act for the sake of Brevity) before this tribunal as and by way of a second Appeal.The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/5/250/2025- 26/1081526355(1) dated 07-10-2025 passed by the Ld CIT(A) U/S 250 of the Act, which is herein

PRIME CONSTRUCTIONS,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, BHOPAL

The appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

250 of the Act which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2018-19 Page 1 of 7 Prime Construction A.Y. 2018-19 and the corresponding previous year period is from 01.04.2017 to 31.03.2018. 2. FACTUAL MATRIX 2.1 That as and by way of an assessment order made u/s 147 r.w.s. 144B

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

250/- preparing Notified cost inflation index Amount equivalent 582 of cost index Rs.7,86,06,750/- If 785 of Cil is Rs.7,86,06,750/- Then for 100 it will be Rs.7,86,06,750x100 785 Rs. 1,00,13,598/- Fair market value of the asset as on 01.04.1981 by calculating on this method will

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

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearingNumber:-ITBA/NFAC/S/250/2025-26/1077285189(1) dated 20.06.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

INCME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. SWARNA SUKH, BHOPAL

In the result appeal of the revenue is dismissed and \"impugned order” is upheld

250 of the Act which is hereinafter referred to as the “Impugned order\". The relevant Assessment Year is 2017-18 and the corresponding previous year period is from 01.04.2016 to 31.03.2017.\n\n2.\nFACTUAL MATRIX\n\n2.1 That the assessee is a jeweller and deals in trading of the gold and the diamond jewellery. The assessee is a partnership firm

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

bogus purchase bills to various beneficiaries, which were later withdrawn in cash after charging commission. He also failed to substantiate any genuine trading activity in grains as claimed by him. 3.1. Based on this information, the case of the assessee was reopened under section 147 of the Act. In response, the assessee filed a return of income on 25.04.2021 declaring

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

bogus purchase bills to various beneficiaries, which were later withdrawn in cash after charging commission. He also failed to substantiate any genuine trading activity in grains as claimed by him. 3.1. Based on this information, the case of the assessee was reopened under section 147 of the Act. In response, the assessee filed a return of income on 25.04.2021 declaring

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

bogus purchase bills to various beneficiaries, which were later withdrawn in cash after charging commission. He also failed to substantiate any genuine trading activity in grains as claimed by him. 3.1. Based on this information, the case of the assessee was reopened under section 147 of the Act. In response, the assessee filed a return of income on 25.04.2021 declaring

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

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