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

2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely covered by the decision of Co-ordinate Bench of Jaipur in the case of Ashok Agrawal

KUMARI AYUSHI NYATI,INDORE vs. ITO-5(5), INDORE

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

2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely covered by the decision of Co-ordinate Bench of Jaipur in the case of Ashok Agrawal

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

2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely covered by the decision of Co-ordinate Bench of Jaipur in the case of Ashok Agrawal

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

2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely covered by the decision of Co-ordinate Bench of Jaipur in the case of Ashok Agrawal

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

2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely covered by the decision of Co-ordinate Bench of Jaipur in the case of Ashok Agrawal

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

capital gains arising before the 1st day of April, 1946, or after the 31st day of March, 1948, and before the 1st day of April, 1956. Explanation 2.—The expression "accumulated profits" in sub-clauses (a), (b), (d) and (e), shall include all profits of the company up to the date of distribution or payment referred to in those

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

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

d) That, the Learned CIT(A) grossly erred, both on facts and in law, in not appreciating the material facdt that the appellant had hosted One-Day International Match and IPL Matches in its stadium solely with its predominant objective of promoting game of cricket in Madhya Pradesh without any commercial or profit motive. The Learned AO also erred

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

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

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

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 by the Tribunal is, in any manner, unreasonable or perverse. Besides

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

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 by the Tribunal is, in any manner, unreasonable or perverse. Besides

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

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 by the Tribunal is, in any manner, unreasonable or perverse. Besides

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

22,054 1,18,57,282 2008-09 6,33,223 71,274 5612 179 (-)25,31,605 8,89,162 2009-10 14,05,361 84,805 65,84,736 (-)21,92,310 33,03,469 2010-11 6,61,670 95,270 59,08,981 85,35,041 2

KANHAIYA LAL PANCHAL,RATLAM vs. BPL-W-(91)(95), RATLAM

In the result, the appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2024-25 Kanhaiya Lal Panchal, Bpl-W-(91)(95) 1, Jadwasa Kala, बनाम/ Ratlam Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aqrpp0055D Assessee By Shri Kaide Kangsawala, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2026 Date Of Pronouncement 16.01.2026

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 12.08.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of rectification-order dated 19.03.2025 passed by learned BPL-W-91(95) [“AO”] u/s 154 of Income-tax Act, 1961 [“the Act”] for Assessment-Year

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

D-MAT accounts. Therefore, it is incorrect notion of the Revenue that these shares are bogus shares, on the contrary these shares are genuine and lawfully issued share by the company by following the law and procedure in this regard. The Assessing Officer has heavily relied upon report of Investigation Wing of Income Tax Department which was conducted in Kolkata

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

2. Though the assessee has taken as many as 3 grounds of appeal but in substance same relates to confirming the addition offer 99,40,150 by denying exemption under section 54F of the Act in A.Y. 2010-11 and not taxing the long term capital gain in A.Y. 2013-14 and if it be taxed

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

D E R Per Vijay Pal Rao, JM: These four appeals by the assessee are directed against four separate orders of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC, Delhi all dated 18.10.2022 for A.Ys. 2011- 12, 2013-14, 2016-17 & 2017-18 respectively. The assesse has raised common grounds in these four appeals except the quantum