SMT. MAMTA NYATI DHAMNOD DISTT. DHAR,DHAMNOD vs. ITO DHAR, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case Laws Paper Book) 8. AMAR NATH GOENKA & ORS. Vs. ACIT & ORS. (DELHI TRIBUNAL) – (2018) - 54 CCH 0344 – (Pages 157 – 167 of Case Laws Paper Book) 9. DCIT Vs. SAURABH MITTAL (JAIPUR TRIBUNAL) – (2018) - 53 CCH 0530 Pages 168 – 188 10. VAISHAL SURYAKANT

KUMARI AYUSHI NYATI,INDORE vs. ITO-5(5), INDORE

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case Laws Paper Book) 8. AMAR NATH GOENKA & ORS. Vs. ACIT & ORS. (DELHI TRIBUNAL) – (2018) - 54 CCH 0344 – (Pages 157 – 167 of Case Laws Paper Book) 9. DCIT Vs. SAURABH MITTAL (JAIPUR TRIBUNAL) – (2018) - 53 CCH 0530 Pages 168 – 188 10. VAISHAL SURYAKANT

SMT VIJAYA NYATI, DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

7. VIDHI MALHOTRA & ANR. Vs. ITO & ANR. (DELHI TRIBUNAL) – (2018) - 54 CCH 0429 – (Pages 151 – 156 of Case Laws Paper Book) 8. AMAR NATH GOENKA & ORS. Vs. ACIT & ORS. (DELHI TRIBUNAL) – (2018) - 54 CCH 0344 – (Pages 157 – 167 of Case Laws Paper Book) 9. DCIT Vs. SAURABH MITTAL (JAIPUR TRIBUNAL) – (2018) - 53 CCH 0530 Pages 168 – 188 10. VAISHAL SURYAKANT

SHRI SUSHIL KUMAR BAFNA,UJJAIN vs. THE ITO 1(1), UJJAIN

In the result, the appeal of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11

capital gains of Rs. 99,40,150 and added to the income of the assessee. 4. Being, aggrieved the assessee filed an appeal before the ld. CIT (A). The Ld. CIT (A) observed that the assessee has sold the Shri Sushil Kumar Bafna, Ujjain v. ITO-1(1) /I.T.A. No. 637/Ind/2014/A.Y.:10-11 Page 7 of 24 land

THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

94,928 2,21,860 16,68,920 2002-03 81 22637 322757 18,09,668 2003-04 74,75,564 4,19,888 -- 2004-05 1,91,63,008 5,27,212 1,63,92,724 2005-06 3,42,86,111 6,43,589 41,25,229 2006-07 4,66,25,677 7

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

7 of 12 Dy. CIT,1(1), Bhopal vs. Shri Prakash Bhojwani, Bhopal Assessment year 2010-11 were intended to be business transaction, some transactions were intended to be by way of investment and some transactions were by way of speculation and the revenue has not been able to find fault from the evidence adduced then the mere fact that

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

94 (Punjab & Haryana) (MAG.) /[2012] 340 ITR 161 (Punjab & Haryana) / [2012] 247 CTR 468 (Punjab & Haryana), Hon'ble Court held:- "Section 69 of the Income-Tax Act,1961-Unexplained investments. AY.1998-99. During assessment proceedings, Assessing Officers found that assessee had purchased certain shares of a company Page 16 of 26 Shri Rupesh Vyas Assessment year 2015-16 at rate between

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

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

94 (Punjab & Haryana (MAG.) / [2012] 340 ITR 161 (Punjab & Haryana) / [2012] 247 CTR 468 (Punjab & Haryana) Section 69 of the Income-tax Act, 1961 - Unexplained investments Assessment year 1998-99 During assessment proceedings, Assessing Officer found that assessee had purchased certain shares of a company at rate between Rs. 2.50 and Rs. 3.40 per share in month of April

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions