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

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

Capital Gain Account in assessee's name, thus failing the conditions laid under Rule 111B and section 54B/54F. 9.9 These were apparent from the record and do not require long-drawn investigation. Hence, invoking section 154

SMT ANUPAMA ASSWA,INDORE vs. THE PCIT-1, INDORE, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

capital gains. In the face of this material on record, it is difficult to explain that the assessment order was made without making any enquiry into the goodwill account of Rs. 10,75,000. . . ." (p. 158) [Except the fact to be pleaded separately in this particular paragraph] 12. So far as the jurisdiction of the Ld.PCIT under Section

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

capital gain of Rs.32.79,066/- declared by the\nassessee and claimed exempt u/s 10(38) of the Act is bogus, therefore, there\nis live nexus between the information available and the satisfaction recorded\nand, accordingly, Ld. CIT-DR submit that the case of the assessee was\nrightly reopened and prayed accordingly.\nPage 19 of 49\nSantosh Rathore\nITA No. 451/Ind/2024

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

154 was rejected on 02.12.2022 and 23.12.2022 as there was mismatch of TDS because only credits appearing in 26AS of the appellant were considered.\n9. Then the appellant filed a revised return u/s 139(5) on 31.12.2022 changing the claim of TDS from the head \"TDS deducted in own hands to TDS credit relating to self/other person [spouse

DCIT-4(1), INDORE vs. M/S. YAKSHA INFRASTRUCTURE COM. PVT. LTD., TALOJA, RAIGARH

Appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

capital gains by the assessee, given the fact that the assessee failed to submit the most basic details pertaining the share transactions such as quantity purchased and sold, rate of purchase and sale, frequency of transactions, etc.?” 5. The brief fact leading to the case is this that the assessee is a Private Limited Company, engaged, in the business

YAKSHA INFRASTRUCTURE COMPANY (P) LTD. (FORMERLY KNOWN FROLIC REALTY (P) LTD.),MUMBAI vs. DCIT-3(1) , INDORE

Appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

capital gains by the assessee, given the fact that the assessee failed to submit the most basic details pertaining the share transactions such as quantity purchased and sold, rate of purchase and sale, frequency of transactions, etc.?” 5. The brief fact leading to the case is this that the assessee is a Private Limited Company, engaged, in the business

M/S SIDDHULA;L,BHOPAL vs. THE ITO 2(2) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2011-12 M/S. Siddhulal Patidar, Income-Tax Officer, 01,Gram Sallaiya, 2(2), बनाम/ Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Dhypp1740N Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 28.02.2024

gain assessed by AO at Rs. 46,13,227/-. Ld. AR for assessee made certain Page 2 of 14 M/s.Siddhulal Patidar, Bhopal vs. ITO, 2(2), Bhopal ITA No. 110/Ind/2023 – AY 2011-12 specific pleadings qua these grounds and we confine our adjudication to the pleadings made before us and argued by both sides. Ld. AR pointed out that

RAJESH BIRTHARE ,INDORE vs. INCOME TAX OFFICER 3(4) , INDORE, INDORE

154 Dt. 05.02.2020\nGrounds of Appeal :\nDuring the A.Y. 2012-13, Appellant along with his brother and mother, sold 0.874 Hect\nof ancestral agriculture land located at: KH. NO. 165/1/2, TALAWALI CHANDA,\nINDORE, for consideration of Rs.1,56,38,400/-. The appellant case was re-opened\nunder section 147 and notice under section 148 was issued

RAJESH BIRTHARE,INDORE vs. ITO 3(2), INDORE, INDORE

Appeals are allowed for statistical purpose

154 Dt. 05.02.2020\nGrounds of Appeal :\nDuring the A.Y. 2012-13, Appellant along with his brother and mother, sold 0.874 Hect\nof ancestral agriculture land located at: KH. NO. 165/1/2, TALAWALI CHANDA,\nINDORE, for consideration of Rs.1,56,38,400/-. The appellant case was re-opened\nunder section 147 and notice under section 148 was issued

SHRI SANJAY DUBEY,BHOPAL vs. THE ITO 1 (2), BHOPAL

In the result, the appeal of assesse in ITANo

Bench: Shri Vijay Pal Rao

154 of the Act respectively for A.Y.2011-12. 2. In the appeal arising from the reassessment order passed u/s 147 r.w. section 143(3) the assessee has raised following grounds of appeal: “1.That the Ld. Lower authority has erred in holding the view that appellant is liable for capital gain

SHRI SANJAY DUBEY,BHOPAL vs. THE ITO 1 (2), BHOPAL

In the result, the appeal of assesse in ITANo

Bench: Shri Vijay Pal Rao

154 of the Act respectively for A.Y.2011-12. 2. In the appeal arising from the reassessment order passed u/s 147 r.w. section 143(3) the assessee has raised following grounds of appeal: “1.That the Ld. Lower authority has erred in holding the view that appellant is liable for capital gain

SIGMA CHEMTRADE PRIVATE LIMITED,INDORE vs. ITO-5(1), INDORE, INDORE

Appeal is allowed in terms mentioned above

Gain\nYr.\nSet Off of Unabsorbed Capital Loss\nAstt.\nLong Term\nEarlier Assessed\nCapital Loss\nOr Short Term\n2011-2012\n0\n318806\nTotal Loss\n0\n318806\nSet-Off\n0\n0\nBalance C/F\n0\n318806\nTotal Income\n12902563\nNet. Assessable Income of the Assessee is thus Rs.12902560\nPage 1 of 4 (SIGMA CHEMTRADE PVT. LTD. - Asst. Yr.: 2017-2018)\n12902563

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

capital gains tax and the UK reduced its maximum rate of personal tax from 83 to 60 per cent. In 1982, Sweden reduced its marginal rate of personal income-tax from 85 to 50 per cent. In this country, the Government purpons to simplify the income-tax law but pursues the course, may be due to compulsions, in the opposite

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

capital gains tax and the UK reduced its maximum rate of personal tax from 83 to 60 per cent. In 1982, Sweden reduced its marginal rate of personal income-tax from 85 to 50 per cent. In this country, the Government purpons to simplify the income-tax law but pursues the course, may be due to compulsions, in the opposite

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

capital gains tax and the UK reduced its maximum rate of personal tax from 83 to 60 per cent. In 1982, Sweden reduced its marginal rate of personal income-tax from 85 to 50 per cent. In this country, the Government purpons to simplify the income-tax law but pursues the course, may be due to compulsions, in the opposite

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

capital gains tax and the UK reduced its maximum rate of personal tax from 83 to 60 per cent. In 1982, Sweden reduced its marginal rate of personal income-tax from 85 to 50 per cent. In this country, the Government purpons to simplify the income-tax law but pursues the course, may be due to compulsions, in the opposite

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

capital gains tax and the UK reduced its maximum rate of personal tax from 83 to 60 per cent. In 1982, Sweden reduced its marginal rate of personal income-tax from 85 to 50 per cent. In this country, the Government purpons to simplify the income-tax law but pursues the course, may be due to compulsions, in the opposite

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

CAPITAL GAINS\nपूंजीगत प्राप्तियां\n0\n0\n5\nINCOME FROM OTHER SOURCES\nअन्य सूत्रों से आय\n3,766\n3,766\n6\nINTRA HEAD ADJUSTMENTS\nNA\n0\n7\nGROSS TOTAL INCOME(AFTER\nINTRA HEAD ADJUSTMENTS) 1\n5,28,449\n7,98,449\n8\nLOSS OF CURRENT YEAR ADJUSTED\n0\n0\n9\nLOSS OF PREVIOUS YEARS\nADJUSTED\n0\n0\n10\nINCOME\nDETAILS\nGROSS