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

200 to 216) where in a reference has been made to the retraction of statement made by Shri Vipul Vidur Bhatt on affidavit dated 02.09.2016 where he has denied to have given any accommodation entries. (Refer page 208) The said statement has not been rejected and thus stands accepted by the revenue authorities. When the retraction statement is made

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

200 to 216) where in a reference has been made to the retraction of statement made by Shri Vipul Vidur Bhatt on affidavit dated 02.09.2016 where he has denied to have given any accommodation entries. (Refer page 208) The said statement has not been rejected and thus stands accepted by the revenue authorities. When the retraction statement is made

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

200 to 216) where in a reference has been made to the retraction of statement made by Shri Vipul Vidur Bhatt on affidavit dated 02.09.2016 where he has denied to have given any accommodation entries. (Refer page 208) The said statement has not been rejected and thus stands accepted by the revenue authorities. When the retraction statement is made

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

200 Special income by way of Short Term Capital Gain u/s 81 15% 12 111A Special income by way of long-term capital gain u/s 112 1,11,393 20% 22,279 Special income from transfer of virtual digital asset 150 30% 45 Total 4,15,620 22,536 Rebate u/s 87A 22,536 Net tax Nil 7. From above

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

capital 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

capital 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

capital 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

DILIP CHANDRASENRO MAHADIK,INDORE vs. THE PR CIT -2 INDORE, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Dilip Chandrasenrao Pr.Cit-2, Mahadik, Indore. बनाम/ 479, Kalani Nagar, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Abwpm3141M Assessee By S/Shri Rajnish Vohra, Chetan Khandelwal & Nitesh Dawira, Ld. Ars Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 17.08.2023

200 0 Amount deposited in Capital Gains Accounts scheme u/s 54 Rs. 37,00,000 (ii) Computation filed before PCIT – (copy placed at Page No. 63 of Paper-Book and also re-produced by PCIT in revision-order): Long Term Capital Gain 1. Building 31.03.2015 Page 9 of 12 Dilip Chandrasenrao Mahadik Assessment year 2015-16 Value

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

3,91,55,000/- under section 68 of the Act in respect of share application money and addition of ₹ 11,24,964/- under section 14A made by the assessing officer without appreciating the fact that the decision of continental warehousing corporation & the decision in the case of All Cargo Global Logistics have not been accepted by the department

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

3,91,55,000/- under section 68 of the Act in respect of share application money and addition of ₹ 11,24,964/- under section 14A made by the assessing officer without appreciating the fact that the decision of continental warehousing corporation & the decision in the case of All Cargo Global Logistics have not been accepted by the department

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

3,91,55,000/- under section 68 of the Act in respect of share application money and addition of ₹ 11,24,964/- under section 14A made by the assessing officer without appreciating the fact that the decision of continental warehousing corporation & the decision in the case of All Cargo Global Logistics have not been accepted by the department

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

3,91,55,000/- under section 68 of the Act in respect of share application money and addition of ₹ 11,24,964/- under section 14A made by the assessing officer without appreciating the fact that the decision of continental warehousing corporation & the decision in the case of All Cargo Global Logistics have not been accepted by the department

SHRI HAKIMUDDIN KHAMBATI,INDORE vs. ITO-4(4) RANGE-4, INDORE

In the result appeal of the assessee in ITA No

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

Section 10(38) of the Act for Long Term Capital Gain from sale of share from Kappac Pharma Ltd and made the addition for Long Term Capital Gain claimed by the assessee. Apart from this Ld. Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 A.O has commonly concluded that both the Turbotech Engineering Ltd and Kappac Pharma Ltd are small and penny

SMT. MANISHA AGRAWAL,INDORE vs. THE ITO-4 (3), INDORE

In the result appeal of the assessee in ITA No

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

Section 10(38) of the Act for Long Term Capital Gain from sale of share from Kappac Pharma Ltd and made the addition for Long Term Capital Gain claimed by the assessee. Apart from this Ld. Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 A.O has commonly concluded that both the Turbotech Engineering Ltd and Kappac Pharma Ltd are small and penny

HARPREET KAUR,BHOPAL vs. INCOME-TAX OFFICER, 5(2), BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

200/-. It has been claimed in the said sale deed\nthat entire sale consideration of Rs.4,10,000/- has been paid in cash in past\nand nothing has to be given henceforth. The facts inured from the sale deed\nwas quite contrary to the claim of the assessee that sale consideration\namounting to Rs.13,21,000/- has been received

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

200\nCTR 265 (Guj)].\nFor and Trading Pvt. Ltd.\nACREATION AND\nINFRAC\nDirector\nO TRADING\nEncl: 1. Acknowledgment of return of income filed on 05.10.2019.\n2. Respondent's ground of appeal.\nco-Departmental Representative,\nDivision Bench,\nIndore\n8.\nBy means of this application, the assessee/respondent has raised\nfollowing ground for adjudication:\n“1. The learned CIT(A) ought to have

SHRI GAURAV TAYAL,SENDHWA vs. THE ITO SENDHWA, SENDHWA

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

capital Shri Vrindavan Tayal ITA No.242/Ind/2019 & 245-247/Ind/2019 gain as claimed exempt under Section 10(38) of the Act:- S. No. Particulars Page No. 1. Copy of purchase note dt. 23.03.2012 issued by Vishal Vijay 68 Shah regarding purchase of 200 shares of M/s. Lifeline Drugs & Pharma Limited for Rs. 9,048/- 2. Copy of ledger account

GOVARDHAN TAYAL,SENDHWA vs. THE ITO SENDHWA, SENDHWA

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

capital Shri Vrindavan Tayal ITA No.242/Ind/2019 & 245-247/Ind/2019 gain as claimed exempt under Section 10(38) of the Act:- S. No. Particulars Page No. 1. Copy of purchase note dt. 23.03.2012 issued by Vishal Vijay 68 Shah regarding purchase of 200 shares of M/s. Lifeline Drugs & Pharma Limited for Rs. 9,048/- 2. Copy of ledger account