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

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

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

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

MANISH KUMAR RADHESHYAM 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

5. DIPAK KR. DE SARKAR Vs. ITO (KOLKATA TRIBUNAL) – (2019) - 56 CCH 0253 – (Pages 107 – 132 of Case Laws Paper Book) 6. RADHIKA GARG & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2019) - 55 CCH 0002 – (Pages 133 – 150 of Case Laws Paper Book) 7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case

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

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. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024-

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

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. Page 3 of 24 Aatma Prakash Mental Health Foundation, Indore. 4. At first, we would like to reproduce the impugned order passed by CIT(E) by which the assessee’s application has been rejected:- Page

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

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

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

Appeals are allowed

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

5. We have considered the rival submissions as well as the relevant material on record. Since the assessee has raised a legal issue regarding validity of the order passed under section 271D as barred by limitation, therefore, we first take up the issue of limitation. The Additional CIT has initiated the penalty proceedings under section 271D by issuing the show

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

Appeals are allowed

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

5. We have considered the rival submissions as well as the relevant material on record. Since the assessee has raised a legal issue regarding validity of the order passed under section 271D as barred by limitation, therefore, we first take up the issue of limitation. The Additional CIT has initiated the penalty proceedings under section 271D by issuing the show

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

5. We have considered the rival submissions as well as the relevant material on record. Since the assessee has raised a legal issue regarding validity of the order passed under section 271D as barred by limitation, therefore, we first take up the issue of limitation. The Additional CIT has initiated the penalty proceedings under section 271D by issuing the show

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

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

MUNSHI PATEL,INDORE vs. ITO 5(4), INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2012-13 Shri Munshi Patel, Ito-5(4), 723, Kanadia Road, Indore बनाम/ Khajrana, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Fmlpp8271A Assessee By Shri Harsh Vijayawargiya, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 09.07.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. It emerged during hearing that the CIT(A) has passed ex-parte order due to non-prosecution of first-appeal by assessee on the dates of hearing and confirmed the AO’s assessment. That apart

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

RAJESH CHANDWANI,BHOPAL vs. INCOME TAX OFFICER -3(3), BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 Shri Rajesh Chandwani, Income-Tax Officer, New Sant Kabeer Traders, 3(3), Rahmat Market, Bhopal बनाम/ Ghora Nakkas, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afdpc4229B Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2024 Date Of Pronouncement

section 253(5), the merit of case and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. The background facts leading to present appeal are such that the assessee-individual filed original return of income of AY 2012-13 on 23.12.2013 u/s 139 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

SMT. MANJU 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