SMT. MAMTA NYATI DHAMNOD DISTT. DHAR,DHAMNOD vs. ITO DHAR, 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

253 – 256 of Case Laws Paper Book) 17. Dipesh Ramesh Vardhan Vs. DCIT- Central Circle -2(2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely

SMT VIJAYA 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

253 – 256 of Case Laws Paper Book) 17. Dipesh Ramesh Vardhan Vs. DCIT- Central Circle -2(2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely

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

253 – 256 of Case Laws Paper Book) 17. Dipesh Ramesh Vardhan Vs. DCIT- Central Circle -2(2), Mumbai (ITAT Mumbai “D” Bench) – (2020) (Pages 257 - 276 of Case Laws Paper Book) 18. Ashok Agrawal & Others V/s ACIT, Jaipur, I.T.A.T. ITA No.124/JP/20 & others dated 18.11.2020. 10. Ld. Counsel for the assessee also submitted that the case of the assessee is squarely

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 gain and assessee’s brother “Shri Rajendra Singh Yadav” was another co-sharer having 1/3rd share and the case of assessee’s brother having identical facts and controversy has already been decided by ITAT, Indore. Therefore, the asessee’s case is well covered by decision of ITAT, Indore and having full merit. Ld. DR for Revenue expressed no objection

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

capital gains on sale of shares u/s 10(38) etc. it is clear from the orders of the lower authorities that the assessee has not placed nay material to prove that her transactions are genuine. She has also not placed any material to prove that the claim of exemption u/s 10(38) is genuine and valid. Since, trio right

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

253 may appeal to the Tribunal. The Tribunal has power to pass such orders on such an appeal as it thinks fit. Sub section (4) of section 254 attaches finality to, the orders of the Tribunal subject to the provisions of section 256 ( or section 260A). Needless to say the orders passed by the Tribunal are binding

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

capital gains arising from the sale of immovable property. The AO is directed to give proper opportunities to the assessee and pass a fresh order after considering the applicability of the first and third provisos to Section 50C.", "result": "Allowed", "sections": [ "147", "263", "144B", "50C", "48", "54B", "253

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

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this Tribunal as & by way of second appeal. The Assessee is aggrieved by the order bearing Number:- ITBA/NFAC/S/250/2024-25/1074463840(1) dated 13.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after Page

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

253. The limitation for the cases falling under this category, is two years from the end of the financial year in which the proceedings, in the course of which the action for imposition of penalty has been initiated, were completed; or six months from the end of the month in which the order of the appellate authority was received

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

section 253(5)\nand the decision of Hon'ble Supreme Court, we take a judicious view,\ncondone delay, admit appeal and proceed with hearing.\n4.\nThe background facts leading to this appeal are such that the\nassessee-individual filed his return of income of AY 2015-16 declaring a total\nincome of Rs.9,79,790/- from different sources

SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

Section 253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the Act for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order passed u/s 263 of the Act by Pr. CIT, Bhopal dated\n17.02.2021 which is hereinafter referred to as the “Impugned\nOrder\". The relevant Assessment Year is 2016-17 and the\ncorresponding previous

MAHESH DALODRA,INDORE vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result-the Impugned order is set Aside as and by way

Bench: Shri B.M. Biyani & Shri Paresh M Joshimahesh Dalodra Nfac, Delhi बनाम/ Row House No.3, Patel Nagar Vs. Aerodrome Road. Madhya Pradesh (Pan: Aehpd4345Q) (Appellant) (Respondent) Assessee By Shri Sanjay Sodani, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 17.04.2026 आदेश/ O R D E R

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the 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/250/2024-25/1072946896(1) dated 05.02.2025 passed by the Ld. CIT (A) u/s 250 of the Act, which is herein after referred

LATE SHRI BALKRISHAN JOSHI (THROUGH LEGAL HEIR SHRI BHOOPENDRA JOSHI),INDORE vs. THE INCOME TAX OFFICER-5(1), INDORE, INDORE

Appeal is allowed partly

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Late Shri Balkrishan Joshi Income-Tax Officer, (Through L/H Shri 5(1), Bhoopendra Joshi), Indore बनाम/ 541, Alok Nagar, Vs. Kanadia Road, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Abjpj 0180 C Assessee By Shri S.N. Agrawal & Shri Bavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 21.05.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. This is the 2nd round of litigation by assessee before us. The background facts are such that the assessee filed return of income for AY 2008-09 on 31.07.2008 declaring a total income

VISHNU MORI,INDORE vs. INCOME TAX OFFICER - 4(3), INDORE, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshivishnu Mori, Income Tax Officer- बनाम/ Gram Bangarda, 4(3), Vs. Gandhi Nagar, Indore Indore (Pan: Ayjpv9674N) (Appellant) (Revenue) Assessee By S/Shri Apurva Mehta & Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Dr Date Of Hearing 30.07.2025 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- 25/1070754058(1) dated 29.11.2024 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

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

Appeals are allowed

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

253. The limitation for the cases falling under this category, is two years from the end of the financial year in which the proceedings, in the course of which the action for imposition of penalty has been initiated, were completed; or six months from the end of the month in which the order of the appellate authority was received

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

Appeals are allowed

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

253. The limitation for the cases falling under this category, is two years from the end of the financial year in which the proceedings, in the course of which the action for imposition of penalty has been initiated, were completed; or six months from the end of the month in which the order of the appellate authority was received

SHRI RAJEEV SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

253-261) Zone-I , MP Nagar Bhopal Neelam Sinha W/o vill. through its partner Shri Sameer & post suitha dost. Gupta S/o Shri Ajay Mohgaonkar Patna state Bihar. S/o S. W. Mohgaonkar & Shri Sameer Gupta S/o Shri S.C. Gupta R/o 31-A, B.D.A. Colony, Koh-e-fiza, Bhopal (seller) and the purchaser’s are Shri Shailendra Kr. Sinha S/O Shri