DCIT-1(1), BHOPAL vs. SHRI PRAKASH BHOJWANI, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2010-11 Dy. Cit, Shri Prakash Bhojwani, 1(1), H.No. 7, Parika Phase-I, Bhopal Walmi Road, बनाम/ Chuna Bhatti, Vs. Bhopal (Revenue / Respondent) (Assessee / Appellant) Pan: Abvpb 8825 E Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 02.01.2024

section 50C of the Act. Therefore, an amount of Rs. 86,88,960/- has been claimed under wrong head as Long-Term Capital Gain

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

capital gain in terms with sub-section (3) of section 50C. Therefore, sub- section (1) to section 50C cannot be considered

DILIP CHANDRASENRO MAHADIK,INDORE vs. THE PR CIT -2 INDORE, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Dilip Chandrasenrao Pr.Cit-2, Mahadik, Indore. बनाम/ 479, Kalani Nagar, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Abwpm3141M Assessee By S/Shri Rajnish Vohra, Chetan Khandelwal & Nitesh Dawira, Ld. Ars Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 17.08.2023

capital gain on the basis of sale consideration of Rs. 65,30,000/- and not on the basis of the valuation of stamps authority at Rs. 1,23,30,000/- as required by section 50C

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

gains arising from the sale of immovable property. The AO is directed to give proper opportunities to the assessee and pass a fresh order after considering the applicability of the first and third provisos to Section 50C.", "result": "Allowed", "sections": [ "147", "263", "144B", "50C", "48", "54B", "253(5)" ], "issues": "Whether the lower authorities erred in the computation of capital

SEEMA JAIN,INDORE vs. ITO 1(1), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2013-14 Seema Jain, Ito 1(1) 73-Ba, Scheme No.94, Indore Regency Adrise, Near बनाम/ Bombay Hospital, Vs. Vijay Nagar, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Adtpj4652K Assessee By Shri Anil Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2025 Date Of Pronouncement 17.07.2025

50C of the act on the basis of valuation officer report, the assessing officer determined long term capital gain after reducing Rs. 67,58,003/-which the assessee has already disclosed as long term capital gain. On the analysis of the provisions of section

HARPREET KAUR,BHOPAL vs. INCOME-TAX OFFICER, 5(2), BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

50C\nRs.1321000/-\nFull Value of consideration\nRs.1321000/-\nSale Expenses\nRs.25000/-\nNet Sale Consideration\nRs.1296000/-\nAcquisition Cost (2004-05) after indexation - Rs.166583 * 582/480 =\nRs.201982/-\nBalance\nRs.1094018/-\nExemption u/s 54 =\nRs.10,50,000/-\nNet LTCG =\nRs.44018/-\nTotal LTCG other than Securities(General)\nIncome from Capital Gain Rs.44018/-\n2.4 However, having gone through the sale deed of the land bearing Khasra\nNo.528/1,528/3/1/2/1

PRAGYA SAXENA,BHOPAL vs. PCIT-1, BHOPAL

In the result, this appeal of assessee is dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2012-13 Smt. Pragya Saxena Pr. Cit-1 बनाम/ Bhopal Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Awfps 9685 L Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 18.11.2022 Date Of Pronouncement 03.02.2023

section 50C for computation of capital gain, but in the present case the stamps authority valuation is relevant not only

KALPANA JAIN,INDORE vs. THE PR CIT-1, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

capital gain, copy of purchase and sale deed of property, expenses relating to transfer of property. The entire details including the bank statement as submitted by the assessee before the ITO is appearing from Page Nos. 63 to 82 of the Paper Book filed before us. In fact, Page 63 is the acknowledgement of reply in respect of the notice

HASSANAND KHEMLANI,INDORE vs. THE PCIT-1 ,INDORE, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

capital gain, copy of purchase and sale deed of property, expenses relating to transfer of property. The entire details including the bank statement as submitted by the assessee before the ITO is appearing from Page Nos. 63 to 82 of the Paper Book filed before us. In fact, Page 63 is the acknowledgement of reply in respect of the notice

JAYA JUNEJA,INDORE vs. INCOME TAX OFFICER WARD 1(4), INDORE

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

section 50C of the Act in respect of sale of two immovable properties and computed long-term capital gain by adopting

BIHARILAL,HOSHANGABAD vs. COMISSIONER OF INCOME TAX (APPEALS), NFAC-DELHI

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2018-19 Assessment Unit Of Income- Biharilal, Tax Department S/O Gaurishankar, 508, Ward No. 15, बनाम/ Shobhapur, Vs. Hoshangabad (Assessee/Appellant) (Revenue/Respondent) Pan: Eonpb2765E Assessee By Ms. Saniya Farhaz Memon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026

capital gain of Rs. 1,29,73,500/- ignoring the consideration shown in documents of transfer of land and in the ITR filed by the appellant in response to notice issued u/s 148. Ground5. The Learned Assessing Officer has erred in passing the assessment order without applying the provisions of Section 50C

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

capital gain from sale of units in ‘The View’ project and business income from sale of units in ‘Almas 12 Mohanlal Chugh & others Elements’ project in his original returns of income furnished u/s 139 of the Act. We further find that during the course of the assessment proceedings, the assessee had duly furnished all the necessary details, documents, bills, vouchers

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

capital gain from sale of units in ‘The View’ project and business income from sale of units in ‘Almas 12 Mohanlal Chugh & others Elements’ project in his original returns of income furnished u/s 139 of the Act. We further find that during the course of the assessment proceedings, the assessee had duly furnished all the necessary details, documents, bills, vouchers

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

capital gain from sale of units in ‘The View’ project and business income from sale of units in ‘Almas 12 Mohanlal Chugh & others Elements’ project in his original returns of income furnished u/s 139 of the Act. We further find that during the course of the assessment proceedings, the assessee had duly furnished all the necessary details, documents, bills, vouchers

M/S B S S ENTERPRISES,BHOPAL vs. ITO-4(1), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2013-14 M/S. B.S.S. Enterprises, Ito, 4B, Civil Lines, 4(1), बनाम/ Professor Colony, Bhopal Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) Pan: Aajfb6320 P Assessee By Shri Ashish Goyal, C.A. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.10.2023 Date Of Pronouncement 25.10.2023

capital gain”. Ld. AR submitted that section 50C is applicable only when income is chargeable under “capital gain” head and not when

LATE SHRI KHEMRAJ PATIDAR (THROUGH WIFE AND LEGAL HEIR SMT. BHAGWATI PATIDAR),BHOPAL vs. INCOME-TAX OFFICER, 2(4), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

sections": [ "144", "147", "148", "142(1)", "133(6)", "50C", "2(14)", "48", "55(2)(b)(i)" ], "issues": "Whether the land sold was an agricultural land exempt from capital gains

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

sections": [ "253", "143(2)", "142(1)", "80C", "80D", "50C(1)", "250(6)" ], "issues": "Whether the CIT(A) erred in dismissing the appeal without discussing merits. Whether the lands sold were agricultural or non-agricultural. Whether the capital gains

M/S SIDDHULA;L,BHOPAL vs. THE ITO 2(2) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2011-12 M/S. Siddhulal Patidar, Income-Tax Officer, 01,Gram Sallaiya, 2(2), बनाम/ Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Dhypp1740N Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 28.02.2024

capital gain, which is bad in law, void ab initio, illegal, contrary to the facts, records, submissions and circumstances of the case, liable to be annulled. Page 1 of 14 M/s.Siddhulal Patidar, Bhopal vs. ITO, 2(2), Bhopal ITA No. 110/Ind/2023 – AY 2011-12 (2) That the Ld. CIT(A) erred in denial of deduction u/s 54B of the Income