M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

253, subsection (3) of section 249 of the Income Tax Act 1961 used in identical terms in the Limitation Act and the CPC. Such expression has also been used under section 4 of the Income Tax Act 1961 such as sections 273, 274 etc. The expression “’sufficient cause” within the meaning of Section 5 of Limitation Act as well

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

253 of the Income Tax Act, 1961 (hereinafter referred to as the Act for sake of brevity) before this Tribunal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2024- 25/1067635847(1) dated 14.08.2024 passed by Ld. CIT(A), u/s 250 of the Act which is hereinafter referred to as the “impugned order”. The relevant Assessment Year

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

Appeals are dismissed

253(5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns

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

Appeals are dismissed

253(5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns

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

253 of the Income Tax Act, 1961 (hereinafter referred to as the \"Act\" for sake of brevity) before this Tribunal. The Revenue is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1066827989(1) dated 19.07.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order\". The relevant Assessment Year

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

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

253 may appeal to the Tribunal. The Tribunal has power to pass such orders on such an appeal as it thinks fit. Sub section (4) of section 254 attaches finality to, the orders of the Tribunal subject to the provisions of section 256 ( or section 260A). Needless to say the orders passed by the Tribunal are binding

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

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

5(2)(viia) and Section 56(2)(x) of the Act has been substituted for a different method. But it is an admitted fact that the said Rule applies to the transactions on or after 1st April, 2017 and as the said amendment is expressly prospective in nature it is only applicable with effect from

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

5 Enit Investment P. Ltd. It is further observed from records that the letter issued by speed post to Jayant Security & Finance Ltd. was received back unserved with the remark not know/left however, subsequently somebody filed the information/confirmation on behalf of Jayant Security & Finance Ltd. with the letter 1st April 2013 whereas the notice calling for information was issued

MANISH KUMAR RADHESHYAM NYATI ,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

purchase of transaction had been made through account payee cheque which was supported by a copy of bank account. 6. The movement of shares is evidenced by a demat statement. 7. No critical faults were found by the AO in the documents submitted before him. 8. No independent enquiries or investigation was done either by the Assessing Officer

VIJAY RADHESHYAM NYATI HUF,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

purchase of transaction had been made through account payee cheque which was supported by a copy of bank account. 6. The movement of shares is evidenced by a demat statement. 7. No critical faults were found by the AO in the documents submitted before him. 8. No independent enquiries or investigation was done either by the Assessing Officer

SMT. MAMTA NYATI DHAMNOD DISTT. DHAR,DHAMNOD vs. ITO DHAR, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

purchase of transaction had been made through account payee cheque which was supported by a copy of bank account. 6. The movement of shares is evidenced by a demat statement. 7. No critical faults were found by the AO in the documents submitted before him. 8. No independent enquiries or investigation was done either by the Assessing Officer

SMT VIJAYA NYATI, DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

purchase of transaction had been made through account payee cheque which was supported by a copy of bank account. 6. The movement of shares is evidenced by a demat statement. 7. No critical faults were found by the AO in the documents submitted before him. 8. No independent enquiries or investigation was done either by the Assessing Officer

KUMARI AYUSHI NYATI,INDORE vs. ITO-5(5), INDORE

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

purchase of transaction had been made through account payee cheque which was supported by a copy of bank account. 6. The movement of shares is evidenced by a demat statement. 7. No critical faults were found by the AO in the documents submitted before him. 8. No independent enquiries or investigation was done either by the Assessing Officer