SHRI KAILASH BHAGWAN CHOUDHARY,INDORE vs. THE ITO 2(3), INDORE

In the result, the appeal filed by the assessee is partly

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12

capital gain which is not utilised by the assessee for the purchase of the new asset before the date of furnishing the return of income under section 139, shall be deposited by him before furnishing such return [such deposit being made in any case not later than the due date applicable in the case of the assessee for furnishing

THE DCIT-3(1), INDORE vs. KUMARI SHEETAL GARG, INDORE

In the result Ground No. 1& 2 of the

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Dcit-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) Pan No.Afhpg9179G Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

capital Gain arose in the year in which the deed was registered. It is however to be noted that the decision was with reference to the chargeability under section 45 wit 'reference to transfer as defined e amendment under the Taxation Laws Amendment Act 1984 with effect from 1.4.1985 and the Finance Bill 1987 with effect from 1988. Sheetal Garg

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

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

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

260/-. Case of the assessee was selected for scrutiny under CASS followed by serving of statutory notices. During the course of assessment proceedings Ld. AO observed that the assessee has entered into a transaction of acquisition of an undertaking by way of slump sale from its sister concern M/s Ruchi Soya Industries Ltd. for a consideration

M/S ASHOKA HI-TECH BUILDERS P. LTD.,INDORE vs. THE DCIT (CENTRAL)-1, INDORE

In the result Ground No.1 and 2 of the assessee’s appeal for A

Bench: Shri Kul Bharat & Shri Manish Borad

capital assets and not stock in trade. In the instant case the assessee has reflected the land as stock in trade and therefore the provision of sub section are not applicable to it. vii) As regards the assessee argument that it has been recognising the revenue on the same line from years to years, it will be sufficient to state

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

260 (Delhi) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act the documents seized must be incriminating and must relate to each of the Assessment years whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C

M/S OMPRAKASH MITTAL,INDORE vs. ITO 2(2), INDORE

In the result, this appeal of assessee is allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

260/-. The case was selected for scrutiny and the statutory notices u/s 143(2) and 142(1) were issued from time to time. Finally, the assessment was completed u/s 143(3) by order dated 23.12.2019 at a total income of Rs. 29,66,132/-, after making various additions. The assessee filed appeal to Ld. CIT(A) challenging one of those

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

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

260 Thus the assessee get following relief in these assessment years. Particulars Assessment years 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 Disallowance 1860766 2346119 3090263 3849640 10187492 11488340 15478476 , by AO Purchases Disallowance 465191 586530 772566 962410 2546873 3622085 3869620 Confirmed .. Relief

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

260 Thus the assessee get following relief in these assessment years. Particulars Assessment years 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 Disallowance 1860766 2346119 3090263 3849640 10187492 11488340 15478476 , by AO Purchases Disallowance 465191 586530 772566 962410 2546873 3622085 3869620 Confirmed .. Relief