MR. CHHITAR SINGH BHIKAJI,KHANDWA vs. ITO-1 KHANDWA, KHANDWA

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Chhitar Singh Bhikaji Ito-1 Village-Sihada Khandwa Vs. Tah.- Khandwa Dist- Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Frhps 0744 A Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.04.2023 Date Of Pronouncement 20.04.2023

capital gains was arise as has rightly been treated by A.O. But so far as consideration of Rs. 28,00,000/- the learned A.O. is not agreeing on facts that the sum of Rs. 28,00,000/- received as sale consideration of above mentioned rural agricultural land and make an addition under section 69 of the act. 4. That

SEEMA LUNAWAT,RATLAM vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed

Capital Market Ltd and India\nInfoline Limited and submitted that she had shown all gain from trading of\nshare and income from Interest and others sources in the ITR filed for the A.Y.\n2011-12. The assessee furnished the statement of bank account of HDFC\nBank Ltd and Axis Bank Ltd to substantiate her trading with the above\nbroker companies

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

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

capital gain." 2. "On the fact and in the Circumstances of the case the Ld. CIT(A) has erred in deleting the addition of Rs. 34,00,000/- made by AO for A.Y. 2014-15 on account of undisclosed income ofundisclosed investment." 3. "On the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the addition

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

capital work-fin-progress) and no depreciation was claimed against this cost in the return of income filed by the Assessee for the year under consideration. 5.4 On the facts and in circumstances of the case and in law, the learned AO / T * PO pursuant to the directions of Hon'ble DRP, has erred by not taking cognizance