ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

capital consumption is 19 kg (42 lb) of fresh potatoes and 13 kg (30 lb) of processed potatoes, such as frazen French fries and potato chips." 17. The New Encyclopedia Britannica, Volume 19, 15th Edition classifies vegetables on the basis of parts of the plant, such as. root, stem, tuber, i.e., used for food. Potato is a tuber and states

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

capital consumption is 19 kg (42 lb) of fresh potatoes and 13 kg (30 lb) of processed potatoes, such as frazen French fries and potato chips." 17. The New Encyclopedia Britannica, Volume 19, 15th Edition classifies vegetables on the basis of parts of the plant, such as. root, stem, tuber, i.e., used for food. Potato is a tuber and states

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

capital consumption is 19 kg (42 lb) of fresh potatoes and 13 kg (30 lb) of processed potatoes, such as frazen French fries and potato chips." 17. The New Encyclopedia Britannica, Volume 19, 15th Edition classifies vegetables on the basis of parts of the plant, such as. root, stem, tuber, i.e., used for food. Potato is a tuber and states

LATE SHRI RAMANAND TAPARIA TH/LH CHANDA DEVI TAPARIA,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Appeal of the assessee is allowed for statistical\npurpose

AC Scheme No.74C,\nNear Panchmukhi\nHanuman Mandir,\nIndore\n(PAN:AASPT7537K)\n(Assessee/Appellant)\n(Revenue/Respondent)\nAssessee by\nShri S.S.Deshpande, AR\nRevenue by\nShri Sanjeev Bhagat Sr. DR\nDate of Hearing\n06.11.2025\nDate of Pronouncement\n21.11.2025\nआदेश / ORDER\nPer Paresh M Joshi, J.M:\nITA No.262/Ind/2025 (Assessment Year 2013-14)\n1. This is an appeal filed by the assessee Under Section

LATE SHRI RAMANAND TAPARIA TH/LH CHANDADEVI TAPARIA ,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTREQ, DELHI

Appeal of the assessee is allowed for statistical\npurpose

AC Scheme No.74C,\nNear Panchmukhi\nHanuman Mandir,\nIndore\n(PAN:AASPT7537K)\n(Assessee/Appellant)\n(Revenue/Respondent)\nAssessee by\nShri S.S.Deshpande, AR\nRevenue by\nShri Sanjeev Bhagat Sr. DR\nDate of Hearing\n06.11.2025\nDate of Pronouncement\n21.11.2025\nआदेश / ORDER\nPer Paresh M Joshi, J.M:\nITA No.262/Ind/2025 (Assessment Year 2013-14)\nThis is an appeal filed by the assessee Under Section

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

capital gain 45,00,000/- (as discussed in para 8) Total assess Income 5,38,80,006/- 11. The AO rejected the claim of loss only on the ground that nobody has responded to the notice issued however, the return of income as well as audit report was very much available with the AO as recorded in the assessment order