VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

INCOME TAX OFFICER - 3(1), BHOPAL, METRO WALK BUILDING, BITTON MARKET, BHOPAL vs. SHABANA SHEIKH, BHOPAL

In the result, appeal of the revenue is allowed for statistical

Bench: Dr. Manish Borad & Shri Paresh M Joshiassessment Year: 2018-19

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the Act for sake of brevity) before this Tribunal. The Revenue is aggrieved by order bearing Number ITBA/NFAC/250/2024-25/1065398935(1) dated 05.06.2024 passed by Ld. CIT(A), u/s 250 of the Act which is hereinafter referred to as the “impugned order”. The relevant Page 1 of 8 Shabana Sheikh

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

246A of the Act before the Ld. CIT(A) who by the “Impugned Order” has dismissed the first appeal of the assessee on the grounds and reasons stated therein. The core grounds and reasons are stated as under: “8.0 In view of the discussion as above and facts of the case, it seems that the appellant has nothing

BADAM SINGH,BHOPAL vs. ITO 4(1) , BHOPAL

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

Bench: B.M. Biyani & Shri Paresh M Joshibadam Singh, Income Tax Officer- बनाम/ 392 Gram Palasi, 4(1), Vs. New Jail Road, Bhopal Karond, Bhopal (Pan: Drhps5664B) (Appellant) (Revenue) Assessee By Shri S.S. Solanki, Ars Revenue By Shri Ashish Porwal, Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 31.07.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1072182527(1) dated 15.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

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

capital gains in their returns filed by them. Eventually, the aforesaid proceedings culminated in an order dated 27.12.2018 under Section 143(3) read with 147 of the Income Tax Act, 1961. 33. Aggrieved by the same, the petitioners have also filed appeal before the CIT Appeals. It is during the pendency of the aforesaid proceedings before the CIT Appeals under

RAJEEV KAPOOR,BHOPAL vs. ACIT 2(1), BHOPAL

Appeal of the assessee is allowed for statistical purpose

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshirajeev Kapoor, Acit-2(1), बनाम/ C/O Arera Auto Centre, Bhopal Vs. E-5, Arera Colony, Bhopal (Pan: Adupk1034D) (Appellant) (Respondent) Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2025 Date Of Pronouncement 16.05.2025

246A of the Act before Ld. CIT(A) who by the “impugned order” has dismissed the first appeal of the assessee on reasons and grounds specified therein. Page 2 of 9 Rajeev Kapoor ITA No. 828/Ind/2024 - A.Y.2012-13 2.4 That the assessee being aggrieved by the “impugned order” has preferred the instant second appeal before this Tribunal and has raised following

TEJU PARVAT,SANVER vs. ITO-1(1), INDORE

Appeal of the assessee is allowed for statistical purpose

gain on account of sale of\nagricultural lands was without appreciation of the facts of the\ncase as the sale deeds submitted by assessee clearly convey that\nboth the lands sold by the assessee are agricultural lands\nsituated in rural area and hence not a capital asset.\n2. On the facts and in the circumstances of the case

LATE SHRI RAMANAND TAPARIA TH/LH CHANDA DEVI TAPARIA,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Appeal of the assessee is allowed for statistical\npurpose

gainfully refer to the provision of Section\n69 of the Act which we reproduce as below:-\nUnexplained investments.\n69. Where in the financial year immediately preceding the\n assessment year the assessee has made investments which are\nnot recorded in the books of account, if any, maintained by him\nfor any source of income, and the assessee offers no explanation

LATE SHRI RAMANAND TAPARIA TH/LH CHANDADEVI TAPARIA ,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTREQ, DELHI

Appeal of the assessee is allowed for statistical\npurpose

gainfully refer to the provision of Section\n69 of the Act which we reproduce as below:-\nUnexplained investments.\n69. Where in the financial year immediately preceding the\n assessment year the assessee has made investments which are\nnot recorded in the books of account, if any, maintained by him\nfor any source of income, and the assessee offers no explanation

MOHAMMAD ZAHOOR QURESHI,BHOPAL vs. ITO-4(2), BHOPAL

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

Capital Gain and added to the total income of the assessee. 2.11 That assessee had purchased yet another piece of agriculture land for Rs. 47,65,865/- against market value of Rs. 1,32,00,000/- on 05.10.2013 and that by virtue of Section 56(2)(vii)(6) of the Act the assessee ought to have shown

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

246A of the Act before Ld. CIT(A) who by the “impugned order” has dismissed the first appeal of the assessee on the ground specified therein. The core reason being that by virtue of Section 249(4)(b) the assessee was required to pay an amount equal to the amount of advance tax as the same is not paid

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

246A of the Act before Ld. CIT(A) who by the “impugned order” has dismissed the first appeal of the assessee on the ground specified therein. The core reason being that by virtue of Section 249(4)(b) the assessee was required to pay an amount equal to the amount of advance tax as the same is not paid

DHRUV NARAYAN SINGH,BHOPAL vs. ITO-2(3), BHOPAL

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

Bench: B.M. Biyani & Shri Paresh M Joshidhruv Narayan Singh, Income Tax Officer बनाम/ E-2/192 Arera Colony, 2(3), Vs. Bhopal Bhopal (Pan: Aprps4102H) (Appellant) (Revenue) Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1068530366(1) dated 10.09.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

ANIL BHAWANI,INDORE vs. ITO - 5(1), INDORE

Appeal is allowed for statistical purpose

capital gain u/s 10(38) claimed to have been\nearned by assessee from transactions of shares and thereby assessing\ntotal income at Rs.1,28,28,210/-. Aggrieved, the assessee carried\nmatter in first-appeal before CIT(A) but did not get any relief. The\nassessee carried matter in next appeal to ITAT, Indore bench in ITA No.\n487/Ind/2019 wherein

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

Capital Gain by routing it through paper companies who have no real business or activities and are created on papers for such type of sham transactions. The persons operating such paper companies complete the paper formalities but no real business/ activities are carried out by these companies. The bank accounts are opened and operated only to launder money and provide

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

section 253 of the income tax Act 1961,[ herein after referred to as the Act for sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2024-25/1075250428(1) dated 29.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred