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

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

bogus and they have been used as a conduit to inflate the purchases. Ld. A.O also observed that related/sister concerns are involved in this round manner of purchases in which sister concern of the assessee has sold study material to various sellers from whom assessee has shown purchase and money received from such supplies is again routed back to sister

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

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

bogus and they have been used as a conduit to inflate the purchases. Ld. A.O also observed that related/sister concerns are involved in this round manner of purchases in which sister concern of the assessee has sold study material to various sellers from whom assessee has shown purchase and money received from such supplies is again routed back to sister

SHRI DILIP KUMAR JAIN S/O. SAMRATHMAL JAIN,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. Nos. 529 & 530/Ind/2015 "नधा"रणवष" / Assessment Years: 2010-11 & 2011-12 Shri Dilip Kumar Jain, Vs. Dy. Cit, S/O Shri Samrathmal Indore. Jain, Prop. M/S. Shree Kshemkari Steel, 559, Ushanagar Extn., Indore अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Abjrj8096M

purchases of the goods made in the books of account were bogus entries. We, therefore, do not find that the conclusion arrived at by the Tribunal is against the weight of evidence. In that view of the matter, we answer the question in the affirmative, that is, in favour of the assessee and against the Revenue. " Also, In case

SHRI DILIP KUMAR JAIN S/O. SAMRATHMAL JAIN,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. Nos. 529 & 530/Ind/2015 "नधा"रणवष" / Assessment Years: 2010-11 & 2011-12 Shri Dilip Kumar Jain, Vs. Dy. Cit, S/O Shri Samrathmal Indore. Jain, Prop. M/S. Shree Kshemkari Steel, 559, Ushanagar Extn., Indore अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Abjrj8096M

purchases of the goods made in the books of account were bogus entries. We, therefore, do not find that the conclusion arrived at by the Tribunal is against the weight of evidence. In that view of the matter, we answer the question in the affirmative, that is, in favour of the assessee and against the Revenue. " Also, In case

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

TDS on salary payment. Assessee had produced only self made vouchers to justify the salary payments. (3) Whether on the facts and in the circumstances of the case and the Ld. CIT(A) has erred in treating as Short Term Capital Gain as Long Term Capital Gain and hence giving relief of Rs. 44,81,373/- without considering the fact

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)

TDS. Most importantly, the ld AO was in possession of all the details of M/s Chakra brewery & distillery Pvt Ltd like address, PAN etc, however, no enquiry was made by the Ld AO from the said concern in order to ascertain veracity of the impugned bill. 3.2.5 Another bill of Rs. 19,899/- was referred by the Ld AO before

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)

TDS. Most importantly, the ld AO was in possession of all the details of M/s Chakra brewery & distillery Pvt Ltd like address, PAN etc, however, no enquiry was made by the Ld AO from the said concern in order to ascertain veracity of the impugned bill. 3.2.5 Another bill of Rs. 19,899/- was referred by the Ld AO before

ASSISTANT COMMISSIONER OF INCOME TAX- 2(1), INDORE vs. M/S. IDEAL ASHIYANA PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2013-14 Acit-2(1) M/S Ideal Ashiyana Indore Private Ltd., Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aadci 0029 F Assessee By Shri Pankaj Shah, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Final Hearing 27.09.2022 Date Of Pronouncement 15.12.2022

bogus. The customers furnished the confirmation, copy of bank account and proof of filing of the return. The appellant furnished the following documents in support of his claim. 1. Plot booking form. 2. Copy of sale deed. By filing the above documents the appellant is able to establish the i. Identity of the customers - Most of the customers are income

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

bogus LTCG amounting to Rs. 22,10,437/- and the same should have been added to the income of assessee, after due examination and after giving opportunity to the assessee on the result of such examination. The assessee in his submission during the course of proceedings before me has submitted that the issue has been considered by the AO which

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

purchases from such\nsuppliers who are either Non Filer(s) or have filed non business\nITR or reflected a substantially lower turnover in\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024\nA.Y. 2021-22\nPage 23 of 107\nITR as compared to turnover shown in GSTR 1 return There\nis a possibility that assessee has booked bogus expenses in\norder to reduce

ASSISTANT COMMISSIONER OF INCOME TAX-4(1), INDORE, INDORE vs. SUSHIL DUTT PANDEY, KHARGONE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Acit 4(1) Sushil Dutt Pandey, Indore 01, बनाम/ Prop Of Sushil Dutt Pandey, Vs. Khargone (Revenue/Appellant) (Assessee/Respondent) Pan: Apcpp4128D Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Venus Rawka & Ms. Eva Rawka, Ars Date Of Hearing 08.07.2025 Date Of Pronouncement 21.07.2025

TDS done and deposited in the Central Govt. a/c, regarding this assessee filed his submission and file a chart of sub-contractor's details. Perusal of the submission it is shown that the details of following subcontractor are seems to be bogus as under:- Page 2 of 11 Sushil Dutt Pandey ITA No. 232/Ind/2024 – AY 2017-18 Page

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

bogus payments as these contractors have the PAN and also operating their bank accounts which proved the identities. Therefore, 34 the disallowance on this point was not justified. Regarding the disallowance of 10% from the other payments, we find that the contractors had worked and the TDS was made from the payments but the Assessing Officer unjustifiably disallowed these payments

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

bogus payments as these contractors have the PAN and also operating their bank accounts which proved the identities. Therefore, 34 the disallowance on this point was not justified. Regarding the disallowance of 10% from the other payments, we find that the contractors had worked and the TDS was made from the payments but the Assessing Officer unjustifiably disallowed these payments

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

bogus blasting expenses. The AO during the course of assessment proceedings found that assessee has claimed blasting expenses of Rs. 13,39,555/- , however, has submitted details of Rs. 1,01,330/- only which has also been reproduced by the AO on page no 3 of the impunged assessment order. The AO further observed that payments were made

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

bogus blasting expenses. The AO during the course of assessment proceedings found that assessee has claimed blasting expenses of Rs. 13,39,555/- , however, has submitted details of Rs. 1,01,330/- only which has also been reproduced by the AO on page no 3 of the impunged assessment order. The AO further observed that payments were made

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

bogus blasting expenses. The AO during the course of assessment proceedings found that assessee has claimed blasting expenses of Rs. 13,39,555/- , however, has submitted details of Rs. 1,01,330/- only which has also been reproduced by the AO on page no 3 of the impunged assessment order. The AO further observed that payments were made

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

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