VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

250 of the Income-\ntax Act, 1961\nclient_rsbco@yahoo.com\n3.3 In support of above Chart, the Ld. AR also filed copies of notices issued\nby CIT(A). Finally, Ld. AR successfully demonstrated that the notices\nappearing at S.No. 4 to 8 were only issued to the e-mail id:\n“sharedrasolanki123@gmail.com” supplied by assessee in Form No. 35; all\nother notices

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

6 of 21 Bhawani Shankar Page 7 of 21 cause notice dated 06.01.2022. The only issue taken up by the Pr. CIT while issuing show cause notice u/s 263 is regarding fair market value of the land sold by the assessee as on 01.04.1981 to be determined on the basis of the valuation report of the DVO received after assessment

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

sections": [ "253", "143(2)", "142(1)", "80C", "80D", "50C(1)", "250(6)" ], "issues": "Whether the CIT(A) erred in dismissing the appeal without discussing merits. Whether the lands sold were agricultural or non-agricultural. Whether the capital gains

SHRI KISHAN YADAV,INDORE vs. INCOME TAX OFFICER, INDORE

Appeal is allowed for statistical purpose

section 250(6) of the Income-tax Act, 1961 which provides\nthat “The order of the Commissioner (Appeals) disposing of the appeal shall\nbe in writing and shall state the points for determination, the decision thereon\nand the reason for the decision.". Further, the case of assessee before AO\nwas such that the assessee sold an agricultural land

KUSUM YADAV,INDORE vs. ITO 1(2), INDORE

In the result, the appeal of the assessee bearing ITA No

250(6) of the Act 61, and as such for all practical purpose the first two grounds\nof appeal contained in the memorandum of appeal in form 36 are dismissed as\ninfructuous.\n9.\nGround number - 3 relates to the issue of addition of Rs.39,83,693/- on\naccount of capital gains arising on sale of land, which the assessee

SMT. SARLA JAIN,KHANDWA vs. ITO WARD 1 KHANDWA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

250 20.05.2014 602.27 1,50,698 3,005/- Pharma KAPPAC 450 09.06.2014 338.76 1,52,442 5,408/- Pharma Page 2 of 24 Smt.Sarla Jain, Khadwa,vs.ITO,Ward 1, Khanndwa A. Y. : 2015-16 5. Now, the assessee has raised following grounds: “1. The assessment is null and void as assessment should have been made u/s 153C as the proceedings

SHRI HUKUMCHAND CHOUDHARY ,INDORE vs. ITO (3),INDORE, INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

250/-. As per the information available the Assessing Officer observed that the assessee sold immovable property at Rs. 4,31,75,600/- on 27.04.2011. As per registered deed of the sold property, the same was sold to the M/s. Brilliant Home Pvt. Ltd. Indore. The location of the land was within the municipal limits of Indore city, during

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

capital gain in terms with sub-section (3) of section 50C. Therefore, sub- section (1) to section 50C cannot be considered in isolation. By making an adjustment of the nature contemplated under sub-section (1) to section 50C, that too, by CPC, the Department takes away a valuable statutory right given to the assessee to object to the value determined

GEETA BAI,BHOPAL vs. ITO 4(4), BHOPAL

In the result appeals of the assessee for Assessment Year

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

6. That in the facts and circumstances of the case no cost of acquisition, cost of improvement and expenses relating to transfer of land has been considered which is bad in law and erroneous. 7. That in the facts and circumstances of the case the entire amount of capital gain was exempt under section 54F since the appellant had constructed

GEETA BAI,BERASIA vs. ITO 4(4) BHOPAL, BHOPAL

In the result appeals of the assessee for Assessment Year

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

6. That in the facts and circumstances of the case no cost of acquisition, cost of improvement and expenses relating to transfer of land has been considered which is bad in law and erroneous. 7. That in the facts and circumstances of the case the entire amount of capital gain was exempt under section 54F since the appellant had constructed

GEETA BAI,BERASIA vs. ITO 4(4), BHOPAL

In the result appeals of the assessee for Assessment Year

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

6. That in the facts and circumstances of the case no cost of acquisition, cost of improvement and expenses relating to transfer of land has been considered which is bad in law and erroneous. 7. That in the facts and circumstances of the case the entire amount of capital gain was exempt under section 54F since the appellant had constructed

KAMLESH MOTWANI,BHOPAL vs. DCIT-2(1),BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

section 250(6). Therefore, the impugned first\nappeal-order passed by Ld. CIT(A) deserves to be set aside.\n5.\nLd. AR next submitted that the assessment-order passed by AO is also\nex-parte u/s 144 wherein the AO has made a total addition of Rs.\n2,43,18,080/- [Disallowance of cost

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

capital gain of rs. 18594875 as against computed by\nthe assessee and accepted in original assessment at rs. nil.\n5. That Id. CIT(A) has erred in not considering the provisions of first\nproviso to section 50c of the act properly and also without considering\nthe supporting documents submitted by assessee in support of\napplication of first proviso to section

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

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

Appeal is allowed for statistical purpose

section 250(6).\n\n5. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a\nrequest to direct the assessee to represent his case before CIT(A) and do not\nseek unnecessary adjournments.\n\n6. In view of facts and submissions of parties as noted above and also\nhaving regard to the principle of natural justice

SAULET SHAFEEQ,BHOPAL vs. ITO NFAC, DELHI

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Saulet Shafeeq, Income-Tax Officer, M/S. Prime Transport, Nfac, 1,Shafique Villa, Delhi बनाम/ Ahamadabad Palace, Vs. Kohe Fiza, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Ceeps8075M Assessee By Shri S.S. Solanki, Ar. Revenue By Shri K.Bala Murli Krishna, Sr. Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

section 250(6). Therefore, the impugned first appeal-order passed by Ld. CIT(A) deserves to be set aside. 3. It further emerged during hearing that the AO, while completing assessment, has made an addition of Rs. 1,20,00,000/- on account of Short-term Capital Gain

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

250 of the Act, which is herein after Page 1 of 13 Sitaram Muchhala ITA No. 661/Ind/2025 - A.Y.2018-19 referred to as the “Impugned order”. The relevant assessment year is 2018-19 and the corresponding previous year period is from 01.04.2017 to 31.03.2018. 2. Factual Matrix 2.1 That as and by way of an “ Assessment order” made u/s 147 r.w.s. 144/144B