DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

capital gain and 100% rental income from impugned property.\n69-71\nReturn of AY 2018-19 in which the assessee declared 100% rental income of Rs.3,09,000/- from impugned property.\n73-76\nReturn of AY 2019-20 in which the assessee declared 100% rental income of Rs.3,99,120/- from impugned property.\n78-81\nReturn

BADAM SINGH,BHOPAL vs. ITO 4(1) , BHOPAL

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

Bench: B.M. Biyani & Shri Paresh M Joshibadam Singh, Income Tax Officer- बनाम/ 392 Gram Palasi, 4(1), Vs. New Jail Road, Bhopal Karond, Bhopal (Pan: Drhps5664B) (Appellant) (Revenue) Assessee By Shri S.S. Solanki, Ars Revenue By Shri Ashish Porwal, Dr Date Of Hearing 31.07.2025 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- 25/1072182527(1) dated 15.01.2025 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

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

Capital Gain calculated by the assessee. Also no query was raised by the AO with regard to documentary evidence regarding cost of construction incurred by the assessee nor the same was furnished by the assessee during assessment." 8. It is pertinent to note that when the AO while passing the reassessment order u/s 147 r.w.s. 143(3) on 31st July

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

260 ITR 187), was of the view that any evidence in the form of bills and vouchers towards construction of building found during search and not reflected in the books of accounts are liable to be added as unexplained investment u/s 69B of the Act. 10.9 In the case of Smt. Amar Kumar Surana

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

capital receipt.” 5.Director of Income-tax (Exemption) vs. Keshav Social and Charitable Foundation (2005) 278 ITR 152 (Delhi High Court) “Exemption – Charitable purpose – Trust – Donations received in previous year – Assessee only required to show donations were voluntary – More than 75% of income used for charitable purposes in accordance with objects – Assessee duly registered under section 12A – list of bonors submitted

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

capital receipt.” 5.Director of Income-tax (Exemption) vs. Keshav Social and Charitable Foundation (2005) 278 ITR 152 (Delhi High Court) “Exemption – Charitable purpose – Trust – Donations received in previous year – Assessee only required to show donations were voluntary – More than 75% of income used for charitable purposes in accordance with objects – Assessee duly registered under section 12A – list of bonors submitted

M/S. AVINASH CHALANA & CO.,BHOPAL vs. PCIT-1, BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Avinash Chalana & Pr. Cit Company Bhopal G-2/119-A, Milestone 100 Complex, Trilanga Roa, Vs. Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aalfa7929P Assessee By Shri Sumit Nema Sr. Adv. & Gagan Tiwari, Adv. Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 25.07.2024

260/-. The case of the assesse was selected for limited scrutiny under e-assessment scheme 2019 on the issues; (i) investment in immovable property and (ii) share capital/other capital. The assessment was completed u/s 143(3) r.w. section 143(3A) & 143(3B) of the Act on 11.02.2021. Subsequently, on examining assessment record the Pr. CIT found that certain aspect

ASHOK KUMAR MOONAT,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX (CENTRAL-3), INDORE, INDORE

capital account\nand without showing the same as additional income. Therefore, the\nadditional income offered was not shown in profit and loss account.\nThus, the AO was justified in making addition on account of\nundisclosed income declared in statement recorded on oath u/s 132(4)\nduring search. Also, the appellant has accepted the addition made by\nthe AO amounting

RAMANLAL PIRODIA,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-3, AAYKAR BHAWAN

capital account\nand without showing the same as additional income. Therefore, the\nadditional income offered was not shown in profit and loss account.\nRamanlal Pirodia\nITA No.778/Ind/2025\n Assessment year 2019-20\nThus, the AO was justified in making addition on account of\nundisclosed income declared in statement recorded on oath u/s 132(4)\nduring search. Also, the appellant