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

4. For the purpose of adjudication we will take up the facts of Smt. Annapurna Maheshwari for Assessment Year 2008-09 relating to I.T.A. No.315/Ind/2012 and our decision on the common issue referred above shall be applied on the remaining two appeals to be dealt in forthcoming paragraphs. 5. Brief facts relating to Smt. Annapurna Maheshwari for Assessment Year

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

4. For the purpose of adjudication we will take up the facts of Smt. Annapurna Maheshwari for Assessment Year 2008-09 relating to I.T.A. No.315/Ind/2012 and our decision on the common issue referred above shall be applied on the remaining two appeals to be dealt in forthcoming paragraphs. 5. Brief facts relating to Smt. Annapurna Maheshwari for Assessment Year

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

capital gains in an account which is Page 11 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 duly notified by the Central Government. In other words if he want of claim exemption from payment of income tax by retaining the cash, then the said amount is to be invested in the said account. If the intention

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

section 10(37) of the Act subject to conditions specified therein. However, since land compulsorily acquired by the Government in the present case was a rural agricultural land, there arises no question of taxability of capital gain on compulsory acquisition of such land. Accordingly, we set aside the findings of Ld. CIT(A) and delete the addition of Rs.9

SARITA BAGDI ,INDORE vs. THE ITO WARD-4(1), INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

4,02,161.99. All the 9000 shares were sold at the market rate appearing on the portal of the recognized stock exchange (under the portal of SEBI) during the fourth quarter of financial year 2010-11. Just before entering into sale transactions, 9000 equity shares of VIP Industries Ltd were transferred to the Demat account of the Smt. Sarita Bagdi

M/S MALVIKA AGROTECH PVT. LTD.,DHAR vs. THE ITO-2(2), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 M/S Malvika Agrotech Ito, 2(2), Pvt. Ltd, Indore Plot No.185, Sector-1, Pithampur, Dhar (Appellant) (Respondent ) Pan No.Aaccm6451G Revenue By Shri P.K. Mitra, Sr. Dr Assessee By Shri C.P. Rawka,Ca Date Of Hearing 10.09.2018 Date Of 19.9.2018 Pronouncement

Capital gain of Rs.25,32,495/- has been confirmed by both the lower authorities. We find that the assessee did not raise any objection against the adoption of market value by Departmental Valuation Officer before the Assessing Officer to make references to Departmental Valuation Officer (In short DVO) nor he filed any valuation report from any other registered valuer. However

SHRI DR. LIYAKAT ALI KAPADIYA,UJJAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX 2 (1), UJJAIN

The appeal of the assessee is allowed for statistical

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2013-14

4), Indore, I.T.A.No.396/Ind/97(supra) wherein we have directed the Ld.CIT(A) for examining the additional evidences and also directed him to make due reference to the DVO for valuing the impugned land, observing as follows; “8. We have heard rival contentions and perused records placed before us. The assessee, apart from challenging the addition of Short Term Capital Gain

M/S SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

250 (Mad).”\n15.\nLd. AR continued his submission to contend that the Ld. PCIT(Central)\nhas gained a wrong understanding that the violations of section 13(3) [on\naccount of payments to or for the benefits of interested persons], even if\nthere be, attracted cancellation of approval u/s 10(23C)(vi). He submitted\nthat the violation of section

BHARAT SHAH,INDORE vs. THE ITO3(4), INDORE

In the result, Assessee’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

section 54F be deleted. Ground 4: Apparent mistakes noticed in the appellate order of the Ld.CIT (A) A number of apparent, glaring, obvious and self evident mistakes on the records had taken placed while passing the appellate order by Ld. CIT (A) ( as per annexure- --1--attached herewith) Ground 5: General The Appellant craves leave to add, amend

SMT. MAMTA SINGH,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- 3(1), INDORE

In the result appeal of the assessee is partly allowed for

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

4,92,99,250/-- arising on sale of the above 3 Mamta Singh agricultural lands as the income from business by treating the gain resulting from sale of said land earlier offered but withdrawn by appellant as Short Term Capital Gains to be income from business. 7) That the Learned CIT(A) as also the AO failed to see that

PARMANAND SACHDEV,INDORE vs. ITO 5(5), INDORE

In the result, this appeal of assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

section 250, without giving the assessee an opportunity of being heard. Shri Parmanand Sachdev Assessment year 2014-15 2. The Ld. CIT(A) has erred in holding that total income of the assessee at Rs. 80,75,224/- as against the Returned income of Rs. 9,57,130/- thereby confirming addition of Rs. 71,18,094/- without hearing and passing

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid jurisdiction. (iii)The Hon’ble Karnataka High Court in the case of CIT Vs. Islamic Academic of Education reported in 229 Taxman

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid jurisdiction. (iii)The Hon’ble Karnataka High Court in the case of CIT Vs. Islamic Academic of Education reported in 229 Taxman

THE ITO-2(2), INDORE vs. SMT. MOHAN BAI POKHRANA, INDORE

In the result, appeal of the Revenue is dismissed

Bench: Shri C.M. Garg, Jm & Shri O.P.Meena, Am आ.अ.सं./ I.T.A. No.468/Ind/2013 "नधा"रण वष"/ Assessment Year: 2009-10

4 of 14 50,00,000/- in capital gains Bonds. Therefore, the Ld. CIT (A) has held that the appellant actually invested the amount within six months from the date of sale of land in capital gains scheme despite of non-availability of specified Bonds. This act of the appellant shows her intention for investment in specified Bonds eligible

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very