THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

capital gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

capital gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited

ACIT CENTRAL-2, BHOPAL vs. SHRI SANJEEV AGRAWAL, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2012-13 The Acit (Central)-2, Shri Sanjeev Agrawal, Bhopal, Mp-462011 H.No.E-2/134, Arera Colony, Vs. Bhopal, Mp-452016 Pan Adhpa8387N (Appellant) (Respondent) For Revenue : Shri P.K. Mishra, Cit(Dr) For Assessee : Shri S. S. Deshpande, Ca Shri Satyajeet Chatterjee, Ca

292C of the Act will apply to said searched entity i.e. M/s. Vidya Niketan Samiti and Shri Sudheer Sharma group only and not to the assessee enabling the AO to make addition in the hands of assessee in the assessment order passed u/s. 153A/143(3) of the Act. Our conclusion also gets support from the order of ITAT Delhi Bench

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

BIRENDRA KUMAR SHARMA,GWALIOR vs. ACIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI PRADEEP KUMAR SHARMA,DABRA vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

SHRI RAMESH CHANDRA PARASHAR,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

292C of the Act, the A.O. has rightly presumed that the said paper belongs to the appellant. The appellant has not rebutted the presumption. Therefore, the addition made by the A.O. is confirmed. However, since it pertains to A.Yr.2007-08, the AO is directed to exclude the same from computation total income for A.Yr. 2008-09 and include

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

292C is applicable only on the searched person Shri Jairam Education Society ITA No.90 & 548/Ind/2019 3. Findings & a. Pg 35 para 12 – a. Ld. Pr. CIT (Central), Contentions Hon’ble Bench noted that Bhopal cancelled the of assessee the sole issue in appeal is registration granted u/s whether Ld. Pr.CIT is 12AA by invoking justified in invoking provisions of section

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

292C is applicable only on the searched person Shri Jairam Education Society ITA No.90 & 548/Ind/2019 3. Findings & a. Pg 35 para 12 – a. Ld. Pr. CIT (Central), Contentions Hon’ble Bench noted that Bhopal cancelled the of assessee the sole issue in appeal is registration granted u/s whether Ld. Pr.CIT is 12AA by invoking justified in invoking provisions of section