THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

2,88,28,306/- incurred by assessee towards civil and tiling expenditure treated by AO as capital expenditure. 28. Ld. AR for assessee has submitted on Page No. 44 and 45 of his Written-Submission and also pleaded the same during hearing before us that during the year, the assessee incurred expenses towards civil and tiling on improvement of structures

SHRI RAM SHINGH CHOUHAN ,INDORE vs. ITO 1(4), INDORE

In the result, Appeal of the Assessee in ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2011-12 Shri Ram Singh Chouhan Ito 1(4) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Byjpc4571L Assessment Year:2011-12 Smt. Meera Bai Chouhan Ito 1(4) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Duppb1243A Revenue By Shri H.N. Joshi, Ar Respondent By Shri Amit Soni, Sr. Dr Date Of Hearing: 11.10.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad: The Above Captioned Appeals At The Instance Of Assessee Are Directed Against The Order Of Ld. Commissioner Of Income

290/- & Rs.26,61,740/- in the case of assessees namely Shri Ram Singh Chouhan & his wife Smt. Meera Bai Chouhan respectively. 4. Aggrieved assessee(s) preferred an appeal before the ld. CIT(A). It was contended by Ram Singh Chouhan along with necessary documentary evidences and an affidavit that he sold the ancestral agricultural land for a consideration of Rs.22

MEERA BAI CHOUHAN ,INDORE vs. ITO 1 (4), INDORE

In the result, Appeal of the Assessee in ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2011-12 Shri Ram Singh Chouhan Ito 1(4) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Byjpc4571L Assessment Year:2011-12 Smt. Meera Bai Chouhan Ito 1(4) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Duppb1243A Revenue By Shri H.N. Joshi, Ar Respondent By Shri Amit Soni, Sr. Dr Date Of Hearing: 11.10.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad: The Above Captioned Appeals At The Instance Of Assessee Are Directed Against The Order Of Ld. Commissioner Of Income

290/- & Rs.26,61,740/- in the case of assessees namely Shri Ram Singh Chouhan & his wife Smt. Meera Bai Chouhan respectively. 4. Aggrieved assessee(s) preferred an appeal before the ld. CIT(A). It was contended by Ram Singh Chouhan along with necessary documentary evidences and an affidavit that he sold the ancestral agricultural land for a consideration of Rs.22

MARIAMMA KURIAN,BHOPAL vs. ITO-1(1), BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Manish Boradmariamma Kurian, Income Tax Officer 1(1) Mig-93 A-Sector, Bhopal Vs. Sonagiri Piplani, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspk4941P Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.08.2025 Date Of Pronouncement 28.08.2025 O R D E R

290/-. 3. Aggrieved assessee preferred appeal before Ld. CIT(A) and during the course of proceedings assessee furnished the copy of sale deed as well, however Ld. CIT(A) had observed that in the registered sale deed an amount of Rs.6,00,000/- is mentioned and not Rs.33,00,000/- as claimed by the assessee and thus concluded that

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

gains, on account of transfer of long term capital asset which was in the name of M/s.Karpagam Studios. The notice indicates that the petitioners could not have claimed deduction under Section 54(F) of the Act. It has also stated Page 8 of 15 Shreepal Humad Page 9 of 15 that the date of completion as per the completion certificate

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

In the result, the appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023

290 (Gujarat) has held that scheme of sections 69, 69A and 69C shows that where nature and source of investments or source of acquisition of money, bullion, etc., owned by assessee are not explained satisfactorily and same are not recorded in books of account or expenditure incurred is unexplained, then same may be deemed to be income of such assessee

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

290 (Guj) have held that expression "save as otherwise provided by this Act" used in section 14, clearly leaves the scope for deemed income of nature covered under scheme of section 69,69A,69B and 69C being treated separately, because such deemed income is not income from salary, house property, profit and gains of business or profession or capital gains

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

2) and 142(1) he has no option but to invoke the provision of section 144 of the Act. Ld. AO further recorded that on perusal of the Income Tax Return and audit report furnished by the auditor of the assessee it was noted that gross receipt of the assessee Page 7 of 21 Maa Umiya Agritech P. ltd. Page

GLOBUS HOUSING,BHOPAL vs. ASSESSMENT UNIT, NFAC, DELHI

The appeal of the assessee is allowed and the “impugned

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

290/-. The assessee’s Return of Income as per ITR filed u/s 148 was Rs.93,04,130/-. An Addition of Rs.87,20,000/- was made on account of (1) unexplained money u/s 68 of the Act (2) on account of undisclosed income of Rs.3,53,160/- aggregating to Rs.90,73,160/-. 2.2 That the assessee is a partnership firm. Return

LILA VERMA,MALAKHEDI ROAD vs. ACIT/DCIT ITARSI, AAYAKAR BHAWAN ITARSI

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2012-13 Lila Verma Acit/Dcit Rewa Bhagwati Nagar

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of a second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2024-25/1073115369(1) dated 11.02.2025 passed by the Ld. CIT(A), U/s 250 of the Act which is hereinafter referred

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

Capital Loan appearing in balance sheet at closing rate and recognizing the exchange rate difference in Trading Account as expenses or income, as the case may be. Similarly outstanding forward contract are marked to market and resulting loss or gain is being recognized as expenses or income in trading account. It may be mentioned that this method of recording transaction

THE ACIT CENTRAL-UJJAIN, UJJAIN vs. M/S ITALIAN EDIBLES P LTD, INDORE

In the result, appeal of the revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central) M/S. Italian Edibles Pvt. Ujjain Ltd. Vs. Udhyog Nagar, Palda Indore (Appellant / Revenue) (Assessee /Respondent) Pan: Aacci 2746N Revenue By Ms. Simran Bhullar, Cit-Dr Respondent By Shri Pankaj Shah & Soumya Bumb Ars Date Of Hearing 12.10.2023 Date Of Pronouncement 19.12.2023

2 of 20 ITANo.219/Ind/2022 Italian Edible Pvt. assessee wherein the assessee has declared/surrendered income of Rs.1,20,49,234/- on account of excess stock. The case of the assesse was selected for scrutiny and the AO has involved the provision of section 115BBE in respect of the income offered/surrendered by the assessee of Rs.1,20,49,234/- on account