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

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

c) of Sub-section (1) of section 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

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

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of Second appeal under the Act. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 10691604971) dated 27.09.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred

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

The appeal of the assessee is dismissed

capital gain calculation deductions under chapter\nVI-A, etc. The Ld. AO in the aforesaid assessment order held\nthat:-\n//\nIn view of the submission made by the assessee and after\nconsidering the totality of facts and circumstances of the\ncase, the return income of the assessee is accepted”. That the\naforesaid assessment order is hereinafter referred

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

253/- shown in the audited financial statement and has also not disputed that the assessee society is carrying out charitable activity by way of giving medical relief to poor and also imparting education through Index Medical College and the assessee is regularly carrying out Mayank Welfare society ITANos.232 & 776/Ind/2018/17 the activities for which it was granted registration u/s 12AA(1

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

253/- shown in the audited financial statement and has also not disputed that the assessee society is carrying out charitable activity by way of giving medical relief to poor and also imparting education through Index Medical College and the assessee is regularly carrying out Mayank Welfare society ITANos.232 & 776/Ind/2018/17 the activities for which it was granted registration u/s 12AA(1

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

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of a second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2025-26/1075630496(1) dated 15.04.2025 passed by the Ld. CIT(A), U/s 250 of the Act which is hereinafter referred to as the “impugned

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

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 bearing Number ITBA/NFAC/S/250/2024-\n25/1073834816(1) dated 28.02.2025 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n“Impugned order”. The relevant Assessment Year

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

Appeal of the assessee is allowed for statistical\npurpose

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 bearing Number ITBA/NFAC/S/250/2024-\n25/1073834816(1) dated 28.02.2025 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n\"Impugned order\". The relevant Assessment Year

GOURAV BHARGAVA,BHOPAL vs. ADDL/JCIT(A)-1 DELHI, DELHI

Appeal is partly allowed

c) Section 43B r.w.s.36(1)(ii) of the Act, the assessee would get\ndeduction of bonus expenditure only if the same was paid upto due date for\nfiling of return u/s 139(1) which was 31.10.2023 in present case. However,\nwhat has happened in present case is that the auditors of assessee prepared\nTax Audit Report in Form

KISHORE SEWANI,BHOPAL vs. ITO-1(4), BHOPAL

Appeals are allowed for statistical\npurposes

capital gain of Rs.1,02,34,840/- from sale of\nimpugned agricultural land, (ii) low household expenses of Rs.80,000/-\nand (iii) Unexplained expenses of Rs.67,430/- registration and stamp duty\nof new property purchased. Aggrieved, the assessee carried matter in first-\nappeal but the CIT(A) passed ex-parte order due to non-prosecution by\nassessee and upheld

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

Appeal of the assessee is allowed for statistical purpose

253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act” for\nsake of brevity) before this Tribunal as and by way of Second\nappeal under the Act. The assessee is aggrieved by the order\nbearing Number ITBA/NFAC/S/250/2024-25/1066033010(1)\ndated 26.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which\nis hereinafter referred

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

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/APL/S/250/2024-25/1073334904(1) dated 17.02.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

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

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

253 (SC) as well as CIT vs. Ponni Sugars & Chemicals Ltd. 306 ITR 392 (SC). The assesse filed objectionS against the draft assessment order before the DRP. The DRP has confirmed the draft assessment order and rejected objections filed by the assesse while passing direction u/s 144C(13) of the Act. The DRP has considered and followed the direction

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

C Assessee by Shri S.N. Agrawal and Shri Bavesh Agrawal, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.05.2024 Date of Pronouncement 21.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 19.06.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

c) Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT [282 ITR 321 / 200\nCTR 265 (Guj)].\nFor and Trading Pvt. Ltd.\nACREATION AND\nINFRAC\nDirector\nO TRADING\nEncl: 1. Acknowledgment of return of income filed on 05.10.2019.\n2. Respondent's ground of appeal.\nco-Departmental Representative,\nDivision Bench,\nIndore\n8.\nBy means of this application, the assessee/respondent has raised\nfollowing

KISHORE SEWANI,BHOPAL vs. ITO-1(1), BHOPAL

Appeals are allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi & Kishore Sewani, Ito-1(4) बनाम/ House No.33, Parika Bhopal Vs. Society, Phase-1, Chunabhatti, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan:Ankps8260M Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 12.09.2025

capital gain of Rs. 1,02,34,840/- from sale of impugned agricultural land, (ii) low household expenses of Rs. 80,000/-, and (iii) Unexplained expenses of Rs. 67,430/- registration and stamp duty of new property purchased. Aggrieved, the assessee carried matter in first- appeal but the CIT(A) passed ex-parte order due to non-prosecution by Page