MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

1,50,000/- - Date of shares sold 25.02.2014 14.03.2014 (26.03.2014 (2400 shares), 6000 shares) 4800 shares) – 26.02.2014 (2400 shares) and 03.03.2014 (1200 shares) Sale Price per share Rs. 376.22, Rs. 424.154 Rs. 487.50 Rs. 383.62 per share per share and Rs. 397.50 per share Total sale consideration Rs.23,00,616/- Rs.25, 44, 924/ Rs 23,39,976/- - Long Term Capital

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

1,50,000/- - Date of shares sold 25.02.2014 14.03.2014 (26.03.2014 (2400 shares), 6000 shares) 4800 shares) – 26.02.2014 (2400 shares) and 03.03.2014 (1200 shares) Sale Price per share Rs. 376.22, Rs. 424.154 Rs. 487.50 Rs. 383.62 per share per share and Rs. 397.50 per share Total sale consideration Rs.23,00,616/- Rs.25, 44, 924/ Rs 23,39,976/- - Long Term Capital

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

1,50,000/- - Date of shares sold 25.02.2014 14.03.2014 (26.03.2014 (2400 shares), 6000 shares) 4800 shares) – 26.02.2014 (2400 shares) and 03.03.2014 (1200 shares) Sale Price per share Rs. 376.22, Rs. 424.154 Rs. 487.50 Rs. 383.62 per share per share and Rs. 397.50 per share Total sale consideration Rs.23,00,616/- Rs.25, 44, 924/ Rs 23,39,976/- - Long Term Capital

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

1,50,000/- - Date of shares sold 25.02.2014 14.03.2014 (26.03.2014 (2400 shares), 6000 shares) 4800 shares) – 26.02.2014 (2400 shares) and 03.03.2014 (1200 shares) Sale Price per share Rs. 376.22, Rs. 424.154 Rs. 487.50 Rs. 383.62 per share per share and Rs. 397.50 per share Total sale consideration Rs.23,00,616/- Rs.25, 44, 924/ Rs 23,39,976/- - Long Term Capital

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

1,00,13,598/- Page 12 of 21 Bhawani Shankar Page 13 of 21 Indexed cost of acquisition of the said asset would be Rs.1,00,13,598 785/100 =Rs.7,86,06,7441-1- Hence, long term capital gain derived by the assessee Sale consideration Rs.10,48,09,000/- Indexed cost of acquisition Rs.7,86,06,744/- Long term Capital

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

capital gain 44,81,373 5 Addition of amounts paid by WCS 35,50,000 6 Disallowance u/s 40A(3) 14,34,307 Assessed income 8,42,92,165 4. Aggrieved by the additions/disallowances made by AO, the assessee carried matter in first-appeal and succeeded partly. Now, the revenue has come in this appeal on various grounds assailing

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

256 0 Labour Supply Page 13 of 33 ITANo.214/Ind/2023 M/s. Rockbed Renovators Ltd. Yogendra Prasad 18,72,450 18,724 0 Labour Supply Mishra 3.During the assessment proceedings, the AO issued notice u/s 142(1) on 14/01/2020, 04/02/2020, 10/11/2020, (11/12) / 2020 (24/12) / 2020 and (19/1) / 2021 whereby the assessee was asked to furnish name, PAN, emailID, current address

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

capital gain @ 10 per\ncent. The justice must not only be done but seem to have been done as observed by Lord\nHewart, C.J. in R. v. Susses Justices (1924) 1 KB 256.))\n15. Therefore, we set aside the impugned order passed by the Tribunal and restore the\norder of the CIT(A).\"\nPage 12 of 28\nSaharayn Universal Multipurpose

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

256 ITR 423 (Gau.) in which it was held that the Tribunal may consider any new ground if facts are available on record. The additional ground is, therefore, admitted for deciding the appeal. 6.1. It is not in dispute that search was conducted in the case of the assessee and others on 11th October, 2010, therefore, the assessment year under

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

In the result, the appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023

256/- The overall reconciliation of book figures of investment and assessed valuation is summarized as under: Total assessed value of plant and machinery Rs. 20,38 81,200/- Less: Total declared value Rs 25,16,01, 165/- Less: Revaluation reserve Rs. 5,00,00,000- Rx 20,16,01,165/- Difference in book investment und assessed value

JCIT OSD (CENTRAL)-1, RATLAM vs. SHRI KANTILAL KATARIA, RATLAM

Bench: Rajpal Yadav Hon'Ble & Shri Manish Borad

256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the income of the assessee who has not disclosed the sales. The sales only represented the price received by the seller of the goods for the acquisition of which it has already incurred the cost. It is the realisation of excess

ACIT (CENTRAL) 1 INDORE , INDORE vs. SHRI KANTILAL KATARIA, RATLAM

Bench: Rajpal Yadav Hon'Ble & Shri Manish Borad

256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the income of the assessee who has not disclosed the sales. The sales only represented the price received by the seller of the goods for the acquisition of which it has already incurred the cost. It is the realisation of excess