SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Capital Gains on Compulsory Acquisition) -Rs 24,79,657 2.Addition under Section 56 (Interest Income on Compensation) Rs.7,12,816 3. Income originally declared by the appellant-Rs. 1,75,380 6.4 After due consideration of all the facts available on record, the additions of Rs 31,92,473 are upheld as the appellant has failed to explain the nature

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

viii) The Co-ordinate Bench of Cochin in the Case of M/s Kunhitharuvai Memorial Charitable Trust, KMCT Corporate office, Malabur Christian College Cross Road, Calicut V CIT (Central), Kochi (Order dated 16/01/2017 in Appeal No. 246/Coch/14) it was held that :- Para 16. Having said so, let us examine the powers of the Commissioner to grant registration u/s 12AA and cancellation

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

viii) The Co-ordinate Bench of Cochin in the Case of M/s Kunhitharuvai Memorial Charitable Trust, KMCT Corporate office, Malabur Christian College Cross Road, Calicut V CIT (Central), Kochi (Order dated 16/01/2017 in Appeal No. 246/Coch/14) it was held that :- Para 16. Having said so, let us examine the powers of the Commissioner to grant registration u/s 12AA and cancellation

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

56,62,810/- after making addition of long-term capital gain. Aggrieved, the assessee carried matter in first-appeal and challenged AO’s order on twin-counts of invalidity as well as merit. The CIT(A) decided assessee’s appeal vide order dated 22.06.2023 allowing both claims of assessee and thereby giving full relief. Now, the revenue has come

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

viii) of SCN During survey operations, a hard disk was\nimpounded. On analysis of impounded data, it is found that the fee\nreceived during the financial year 2018-19, 2019-20 and 2020-21 was\naccounted for in the books of accounts but the outstanding mentioned\nin \"Excel 03.09.2020\" is not accounted for in the books of accounts.\nThe total

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

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

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

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

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

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

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

viii)Flavour Application (iii)Destoning (vi) Peeling That as a first or initial step, the potatoes are sorted as per their size and then put into elevator. After that it goes through de-stoning to remove foreign particles like stones Page 28 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 and clay etc. and the outer

ASSISTANT 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

viii)Flavour Application (iii)Destoning (vi) Peeling That as a first or initial step, the potatoes are sorted as per their size and then put into elevator. After that it goes through de-stoning to remove foreign particles like stones Page 28 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 and clay etc. and the outer

ASSISTANT 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

viii)Flavour Application (iii)Destoning (vi) Peeling That as a first or initial step, the potatoes are sorted as per their size and then put into elevator. After that it goes through de-stoning to remove foreign particles like stones Page 28 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 and clay etc. and the outer

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

viii)Flavour Application (iii)Destoning (vi) Peeling That as a first or initial step, the potatoes are sorted as per their size and then put into elevator. After that it goes through de-stoning to remove foreign particles like stones Page 28 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 and clay etc. and the outer

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

viii)Flavour Application (iii)Destoning (vi) Peeling That as a first or initial step, the potatoes are sorted as per their size and then put into elevator. After that it goes through de-stoning to remove foreign particles like stones Page 28 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 and clay etc. and the outer

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

gain of Rs 2,30,820/- which\nwas declared nil by the return filed in response to the notice u/s\n148 of the Act. However the assessee made no submission\n/explanation this regard, therefore the same is also added to the\ntotal income of the assessee for the year under consideration as\nincome from STCG.\nAddition (STCG): Rs 2

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

Appeal of the assessee is allowed for statistical\npurpose

gain of Rs 2,30,820/- which\nwas declared nil by the return filed in response to the notice u/s\n148 of the Act. However the assessee made no submission\n/explanation this regard, therefore the same is also added to the\ntotal income of the assessee for the year under consideration as\nincome from STCG.\nAddition (STCG): Rs 2

INCME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. SWARNA SUKH, BHOPAL

In the result appeal of the revenue is dismissed and \"impugned order” is upheld

Section 44AA if yes, list of book so prescribed the answer given against column 11(a) is list of books of accounts cash book, ledger, bank book, journals. In 11(b) the answer given is computerized cash book, bank book, ledger, journal. Against 11(c) answer given is list of books of accounts cash, ledger, bank book, journal

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

gainfully refer the decision of ITAT, Jaipur ‘B’ Bench in The ITO, Ward-4(2), Jaipur Vs. M/s Skyways Industrial Estate Company (P) Ltd., ITA No. 691/JP/2017, dated 21.02.2020 (order is authored by Judicial Member forming part of this Bench) in one identical case where the AO made an addition of Rs. 3,98,00,000/- in the very same