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

340 3,97,786 72,147 2,46,215 2006-07 154,78,476 5,43,299 1,41,715 7,44,200 16. Ld. CIT(A) have partial relief by sustaining the disallowance to 10% in the following manner:- Purchases (Rs.) Freight& Cartage Wages & Salary Salary Expenses (Rs.) (Rs.) eRs.) AY. Total Disallow- Total Disallow- Total Disallow- Total Disallow

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

340 3,97,786 72,147 2,46,215 2006-07 154,78,476 5,43,299 1,41,715 7,44,200 16. Ld. CIT(A) have partial relief by sustaining the disallowance to 10% in the following manner:- Purchases (Rs.) Freight& Cartage Wages & Salary Salary Expenses (Rs.) (Rs.) eRs.) AY. Total Disallow- Total Disallow- Total Disallow- Total Disallow

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

340 ITR 161 (Punjab & Haryana) / [2012] 247 CTR 468 (Punjab & Haryana) Section 69 of the Income-tax Act, 1961 - Unexplained investments Assessment year 1998-99 During assessment proceedings, Assessing Officer found that assessee had purchased certain shares of a company at rate between Rs. 2.50 and Rs. 3.40 per share in month of April; 1997 and part of those shares

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

340 ITR 161 (Punjab & Haryana) / [2012] 247 CTR 468 (Punjab & Haryana), Hon'ble Court held:- "Section 69 of the Income-Tax Act,1961-Unexplained investments. AY.1998-99. During assessment proceedings, Assessing Officers found that assessee had purchased certain shares of a company Page 16 of 26 Shri Rupesh Vyas Assessment year 2015-16 at rate between

PARMANAND SACHDEV,INDORE vs. ITO 5(5), INDORE

In the result, this appeal of assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

340 ITR 161 (Punjab & Haryana) [2012] 247 CTR 468 (Punjab & Haryana) "Section 69 of the Income-tax Act, 1961 - Unexplained investments _ Assessment year 1998-99 - During assessment proceedings, Assessing Officer found that assessee had purchased certain shares of a company at rate between Rs. 2.50 and Rs. 3.40 per share in month of April, 1997 and part of those shares

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

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

340 & 341/Ind/2007 and C.O. No. 56 to 60/Ind/2007 set aside the de novo orders passed by AO and directed the AO to re-frame assessments after bringing legal heirs on record since the original assessee “Shri Namdev Panjwani” had expired on 21.08.2009 and also to decide the issues afresh. The 2nd round ended here. Pursuant to ITAT’s directions

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

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

340 & 341/Ind/2007 and C.O. No. 56 to 60/Ind/2007 set aside the de novo orders passed by AO and directed the AO to re-frame assessments after bringing legal heirs on record since the original assessee “Shri Namdev Panjwani” had expired on 21.08.2009 and also to decide the issues afresh. The 2nd round ended here. Pursuant to ITAT’s directions

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

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

340 & 341/Ind/2007 and C.O. No. 56 to 60/Ind/2007 set aside the de novo orders passed by AO and directed the AO to re-frame assessments after bringing legal heirs on record since the original assessee “Shri Namdev Panjwani” had expired on 21.08.2009 and also to decide the issues afresh. The 2nd round ended here. Pursuant to ITAT’s directions

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

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

340 & 341/Ind/2007 and C.O. No. 56 to 60/Ind/2007 set aside the de novo orders passed by AO and directed the AO to re-frame assessments after bringing legal heirs on record since the original assessee “Shri Namdev Panjwani” had expired on 21.08.2009 and also to decide the issues afresh. The 2nd round ended here. Pursuant to ITAT’s directions

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

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

340 & 341/Ind/2007 and C.O. No. 56 to 60/Ind/2007 set aside the de novo orders passed by AO and directed the AO to re-frame assessments after bringing legal heirs on record since the original assessee “Shri Namdev Panjwani” had expired on 21.08.2009 and also to decide the issues afresh. The 2nd round ended here. Pursuant to ITAT’s directions

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

section 68, namely the identity and creditworthiness of the giver as well as genuineness of transactions is proved. Hence, we agree that no adverse conclusions can be drawn against assessee. 41. It is further noteworthy that this addition has been made solely on the basis of enquiries made during post-search assessment-proceeding and there was no incriminating-material found