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

1 )( c), retrospective cancellation of registration by application of provisions of section 12AA( 4) and on applicability of section 12AA(3). In regard to the above, the appellant has resorted to different grounds which are as under: 5.1) In the instant case allegation of misappropriation of funds made only for one year

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

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

bogus by the Ld. AO. Only a general remark in the assessment has been made. The Ld. AO did not reject books of accounts before making such disallowance which is against the various judicial pronouncements wherein it has been held that such disallowance is not legally sustainable. Hon’ble Apex Court in the case of Dhakeshwari Cotton Mills Ltd reported

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

bogus by the Ld. AO. Only a general remark in the assessment has been made. The Ld. AO did not reject books of accounts before making such disallowance which is against the various judicial pronouncements wherein it has been held that such disallowance is not legally sustainable. Hon’ble Apex Court in the case of Dhakeshwari Cotton Mills Ltd reported

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)

35,04,820 private Ltd. 2 Suryapun Thapa Prop. M/s Surya AYYPT3214B 1,48,62,970 Enterprises 3 Mohan Singh Prop. M/s Mohan GBWPS5946E 1,02,45,960 Enterprises 4 Mukesh Kumar Prop. M/s Khushi DYNPK7461M 18,09,280 Enterprises 5 Charan Jeet Singh Prop. M/s Angel IRYPS2001C 5,90,520 Enterprises 6 Pankaj Kapoor Prop. M/s Inder IXNPK9508R 1

INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

35,04,820 |\n| AYYPT3214B | 1,48,62,970 |\n| GBWPS5946E | 1,02,45,960 |\n| DYNPK7461M | 18,09,280 |\n| IRYPS2001C | 5,90,520 |\n| IXNPK9508R | 1,00,25,635 |\n| | 9,10,39,185 |\n\n3.1 The Verification Unit after making physical verification reported that the\nabove mentioned entities do not exists at the given addresses or have

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

bogus donations in their names to channelize its unaccounted money -. ' The assessee in response to the specific show cause in this regard has argued that the, statements have been recorded behind the assessee and no cross enquiry was given to the assessee. Such submissions have been duly considered but not found acceptable. The assessee despite repeated requested failed to furnish

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

bogus donations in their names to channelize its unaccounted money -. ' The assessee in response to the specific show cause in this regard has argued that the, statements have been recorded behind the assessee and no cross enquiry was given to the assessee. Such submissions have been duly considered but not found acceptable. The assessee despite repeated requested failed to furnish

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

In the result, appeal for A

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

bogus expenditure as a power and fuel expenses are all supported by undisputed facts and record of consumption of power. Even otherwise if the income from mixing work is considered as income from other sources the expenditure incurred on power and fuel for doing mixing work is allowable claim u/s 57 of the Act or at least the claim

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

In the result, appeal for A

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

bogus expenditure as a power and fuel expenses are all supported by undisputed facts and record of consumption of power. Even otherwise if the income from mixing work is considered as income from other sources the expenditure incurred on power and fuel for doing mixing work is allowable claim u/s 57 of the Act or at least the claim

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

bogus expenditure as a power and fuel expenses are all supported by undisputed facts and record of consumption of power. Even otherwise if the income from mixing work is considered as income from other sources the expenditure incurred on power and fuel for doing mixing work is allowable claim u/s 57 of the Act or at least the claim

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

35 paced at page no.320 to 322 of the paper book and submitted that the assessee raised grounds regarding adopting of fair market value as on 01.04.1981. Therefore, the issue of determination of fair market value as on 01.04.1981 was involved in the appeal filed by the assessee before the Ld. CIT(A) and hence the commissioner cannot invoke

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

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

section 69C was held to be not justified. CIT v. Nikunj Eximp Enterprises (P.) Ltd. (2013) 216 Taxman 171 (Mag.) (Bom.)(HC) AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 Sale to government department-Alleged bogus purchases- Sales not doubted, merely because suppliers not appeared before the Assessing Officer or Commissioner (Appeals), purchases cannot be disallowed. DCIT v Shri. Kanakmal Sanghavi

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

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

section 69C was held to be not justified. CIT v. Nikunj Eximp Enterprises (P.) Ltd. (2013) 216 Taxman 171 (Mag.) (Bom.)(HC) AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 Sale to government department-Alleged bogus purchases- Sales not doubted, merely because suppliers not appeared before the Assessing Officer or Commissioner (Appeals), purchases cannot be disallowed. DCIT v Shri. Kanakmal Sanghavi

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

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

section 69C was held to be not justified. CIT v. Nikunj Eximp Enterprises (P.) Ltd. (2013) 216 Taxman 171 (Mag.) (Bom.)(HC) AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 Sale to government department-Alleged bogus purchases- Sales not doubted, merely because suppliers not appeared before the Assessing Officer or Commissioner (Appeals), purchases cannot be disallowed. DCIT v Shri. Kanakmal Sanghavi

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

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

section 69C was held to be not justified. CIT v. Nikunj Eximp Enterprises (P.) Ltd. (2013) 216 Taxman 171 (Mag.) (Bom.)(HC) AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 Sale to government department-Alleged bogus purchases- Sales not doubted, merely because suppliers not appeared before the Assessing Officer or Commissioner (Appeals), purchases cannot be disallowed. DCIT v Shri. Kanakmal Sanghavi

HITESH KUMAR BINDAL,INDORE vs. THE DCIT CIRCLE 1(1), INDORE

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

35 of Paper-Book: Date Quantity Amount 03.12.2007 5000 2,08,195 04.12.2007 2500 1,08,270 06.12.2007 2500 1,05,239 10.12.2007 3500 1,50,288 12.12.2007 2500 1,15,184 17.12.2007 2500 1,33,447 18.12.2007 7000 3,75,153 19.12.2007 3500 1,91,081 Page 4 of 12 Hitesh Kumar Bindal v.DCIT, Circle 1(1),Indore

HITESH KUMAR BINDAL,INDORE vs. THE DCIT CIRCLE 1(1), INDORE

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

35 of Paper-Book: Date Quantity Amount 03.12.2007 5000 2,08,195 04.12.2007 2500 1,08,270 06.12.2007 2500 1,05,239 10.12.2007 3500 1,50,288 12.12.2007 2500 1,15,184 17.12.2007 2500 1,33,447 18.12.2007 7000 3,75,153 19.12.2007 3500 1,91,081 Page 4 of 12 Hitesh Kumar Bindal v.DCIT, Circle 1(1),Indore