DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

capital gains and observed that after taking into consideration the details submitted by the assessee and the explanations offered the assessment is completed. Complete papers with the details of sale/purchase of shares with copy of the brokers account were furnished. After verification and detailed scrutiny the Ld. A.O. framed the assessment and as such the same cannot be treated

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

capital gains and observed that after taking into consideration the details submitted by the assessee and the explanations offered the assessment is completed. Complete papers with the details of sale/purchase of shares with copy of the brokers account were furnished. After verification and detailed scrutiny the Ld. A.O. framed the assessment and as such the same cannot be treated

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

capital gains and observed that after taking into consideration the details submitted by the assessee and the explanations offered the assessment is completed. Complete papers with the details of sale/purchase of shares with copy of the brokers account were furnished. After verification and detailed scrutiny the Ld. A.O. framed the assessment and as such the same cannot be treated

SHRI MANOJ MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

capital gains and observed that after taking into consideration the details submitted by the assessee and the explanations offered the assessment is completed. Complete papers with the details of sale/purchase of shares with copy of the brokers account were furnished. After verification and detailed scrutiny the Ld. A.O. framed the assessment and as such the same cannot be treated

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

2 viz M/s Daksha Homes P Limited and nothing was received by the appellant The appellant rightly offered sale consideration as agreed between him with M/s Daksha Homes P Limited. The guideline value as Shaligram Borad on the date of agreement was also of Rs 97,60,000/-. The appellant placed reliance on the following direct decisions: - Citation Reference ACIT

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

Section 54F(4) of the Act. On appeal, the CIT (Appeals) observed that the assessee has not deposited the net sale consideration in Capital Gain Scheme Account during the intermittent period of construction of residential house and he confirmed the order of the Assessing Officer and dismissed the assessee's appeal. Aggrieved by the assessee filed an appeal before

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

Capital Gain and pass an order as per law after making proper enquiry and investigation as indicated in the impugned order. 10. We have heard the rival submission, perused the material available on records and gone through the Smt. Shweta Agrawal /ITANo.280/Ind/2019 impugned order. We find that Ld. Pr. CIT has revised the order by observing as under

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

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

capital gain." 2. "On the fact and in the Circumstances of the case the Ld. CIT(A) has erred in deleting the addition of Rs. 34,00,000/- made by AO for A.Y. 2014-15 on account of undisclosed income of undisclosed investment." 3. "On the facts and circumstances of the case, the Ld. CIT(A) erred in deleting

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

gainfully referred the decision of ITAT, Ahmedabad in Shri Bhanushali Mitra Mandal Trust Vs. ITO, ITA No. 2515/Ahd/2015 dated 22.02.2016 where it was held thus: “7.1 To examine the first issue, necessarily I have to analyze the relevant provision, namely, the amendment to Section 12A by Finance Act, 2014 w.e.f. 01.10.2014 by way of insertion of provisos to Section

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

capital work-fin-progress) and no depreciation was claimed against this cost in the return of income filed by the Assessee for the year under consideration. 5.4 On the facts and in circumstances of the case and in law, the learned AO / T * PO pursuant to the directions of Hon'ble DRP, has erred by not taking cognizance

THE DY. CIT 4(1), INDORE vs. M/S. RYDER TRANS INTERNATIONAL (P) LTD., INDORE

In the result appeal of the Revenue is partly allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2012-13

119- CIT vs Ankitech P Whether legal fiction created u/s 139 Ltd 11 taxmann 2(22)(e) enlarges definition of 100 (Del.) dividend only, legal fiction is not to be extended further for broadening concept of shareholders – Held, yes. Whether any company is supposed to distribute profits in form of dividend to its shareholders/ members and such dividend cannot

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

capital gain. 5. I have heard rival submissions and perused the record placed before us and also carefully going through decisions and judgments referred and relied by the Ld. Counsel for the assessee. Before me the assessee has raised three fold legal arguments. Firstly, the notice u/s 148 of the Act is time barred secondly, no valid approval as provided