SMT. MAMTA NYATI DHAMNOD DISTT. DHAR,DHAMNOD vs. ITO DHAR, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

SMT VIJAYA NYATI, DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

VIJAY RADHESHYAM NYATI HUF,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

MANISH KUMAR RADHESHYAM NYATI ,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

SHRI PRADEEP MAHESHWARI HUF,INDORE vs. THE ACIT 3(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

Bench: Shri Kul Bharat & Shri Manish Borad

capital gain declared by the assessee as unexplained cash credit under section 68 of the Act. In the light of the aforesaid findings of fact recorded by it, the Tribunal dismissed the appeal of the revenue. 5. In the light of the above findings of fact recorded by the Tribunal, it is not possible to state that the view adopted

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ITO-4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

Bench: Shri Kul Bharat & Shri Manish Borad

capital gain declared by the assessee as unexplained cash credit under section 68 of the Act. In the light of the aforesaid findings of fact recorded by it, the Tribunal dismissed the appeal of the revenue. 5. In the light of the above findings of fact recorded by the Tribunal, it is not possible to state that the view adopted

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ACIT, 4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

Bench: Shri Kul Bharat & Shri Manish Borad

capital gain declared by the assessee as unexplained cash credit under section 68 of the Act. In the light of the aforesaid findings of fact recorded by it, the Tribunal dismissed the appeal of the revenue. 5. In the light of the above findings of fact recorded by the Tribunal, it is not possible to state that the view adopted

PRITESH JAIN HUF,INDORE vs. ITO 4 (2), INDORE

In the result Ground No.2 of the assessee’s

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

D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance of the assessee(s) for Assessment Years 2014-15 & 2015-16 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-II (in short ‘Ld. CIT], Indore dated 28.02.2019 and 31.08.2020 which are arising out of the order

SHRI NILESH JAIN HUF,INDORE vs. ITO 4(2), INDORE

In the result Ground No.2 of the assessee’s

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

D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance of the assessee(s) for Assessment Years 2014-15 & 2015-16 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-II (in short ‘Ld. CIT], Indore dated 28.02.2019 and 31.08.2020 which are arising out of the order

THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

Capital Gain Treated as business income as discussed above 1,19,23,982 D) Income from other sources a) Dividend income not exempted As discussed above 2,15,542 b) Income from interests 18,19,034 c) Winning from Lotteries etc. 500 d) Minors, Total Income clubbed 9,386 20,44,462 Gross Total Income 3,18,92,207 Less

SHRI SUSHIL KUMAR BAFNA,UJJAIN vs. THE ITO 1(1), UJJAIN

In the result, the appeal of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11

d) date of commencement of construction and name of Architect / builder engaged to this effect. However, the assessee did not reply to said letter and has expressed his inability to furnish details called for. In view of these circumstances, the AO along with his Shri Sushil Kumar Bafna, Ujjain v. ITO-1(1) /I.T.A. No. 637/Ind/2014/A.Y.:10-11 Page 5

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

D E R PER MANISH BORAD, A.M: By way of this appeal, the appellant has challenged the assumption of jurisdiction u/s 263 of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’ for short) by Ld. Pr. CIT-I Indore order dated 29.03.2019.The assessee has raised following grounds of appeal:- “1 that on the facts

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

17 of 51 ITANo.470/Ind/2023 Sadhuram Balani in law and fact in making the addition of LTCG as undisclosed income under Section 68 of the Income Tax Act. It is further submitted that, no player can manipulate the price of share on Bombay Stock Exchange over 5% in a day as in case the price of share goes

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.09.2020 of learned Commissioner of Income-Tax (Appeals)-III, Indore [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 29.12.2017 of learned ACIT/DCIT, Central-2, Indore [“Ld. AO”] u/s 143(3) of the Income-tax Act, 1961 [“the Act”] for Assessment-Year

SHRI KRISHNA MOHAN CHOURSIYA, RAJGARH vs. ITO, RAJGARH

In the result, the assessee’s appeal i

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the Assessee for Assessment Year 2014-15 is directed against the ITA No.853 of 2017 2 Krishna Mohan Chourasia order of Ld. Commissioner of Income Tax(Appeals) [in short ‘Ld. CIT(A)’], Ujjain dated 01.09.2017 which is arising out of the order

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

section 68 of the IT Act, 1961. 4.4 The fundamentals and financials of the M/ s Lifeline Drugs &, Pharma Ltd. have been analyzed and discussed in detail by the AO in the assessment order at Page Nos. 4 to 5. The analysis made by the AO clearly establishes the fact that the prices of the shares suddenly shot up rocket

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

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