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

unexplained cash credit u/s 68 of the IT Act when the assessee has been able to discharge its primary onus effectively and satisfactorily. The Revenue could not establish live link between cash deposited by the assessee in form of long term capital gain. 4. The Revenue’s allegation that investigation was carried out by various authorities and SEBI and that

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

unexplained cash credit u/s 68 of the IT Act when the assessee has been able to discharge its primary onus effectively and satisfactorily. The Revenue could not establish live link between cash deposited by the assessee in form of long term capital gain. 4. The Revenue’s allegation that investigation was carried out by various authorities and SEBI and that

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

unexplained cash credit u/s 68 of the IT Act when the assessee has been able to discharge its primary onus effectively and satisfactorily. The Revenue could not establish live link between cash deposited by the assessee in form of long term capital gain. 4. The Revenue’s allegation that investigation was carried out by various authorities and SEBI and that

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

unexplained cash credit u/s 68 of the IT Act when the assessee has been able to discharge its primary onus effectively and satisfactorily. The Revenue could not establish live link between cash deposited by the assessee in form of long term capital gain. 4. The Revenue’s allegation that investigation was carried out by various authorities and SEBI and that

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

unexplained cash credit u/s 68 of the IT Act when the assessee has been able to discharge its primary onus effectively and satisfactorily. The Revenue could not establish live link between cash deposited by the assessee in form of long term capital gain. 4. The Revenue’s allegation that investigation was carried out by various authorities and SEBI and that

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

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

unexplained expenditure in respect of estimation of commission expense made by the Ld. AO @5% on the amount of Long Term Capital Gain of Rs.83,94,034 034. 6. On the facts and in the circumstances of the case and applicable law, Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore erred

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

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

unexplained expenditure in respect of estimation of commission expense made by the Ld. AO @5% on the amount of Long Term Capital Gain of Rs.83,94,034 034. 6. On the facts and in the circumstances of the case and applicable law, Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore erred

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

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

unexplained expenditure in respect of estimation of commission expense made by the Ld. AO @5% on the amount of Long Term Capital Gain of Rs.83,94,034 034. 6. On the facts and in the circumstances of the case and applicable law, Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore erred

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

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

unexplained expenditure in respect of estimation of commission expense made by the Ld. AO @5% on the amount of Long Term Capital Gain of Rs.83,94,034 034. 6. On the facts and in the circumstances of the case and applicable law, Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore erred

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

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

unexplained expenditure in respect of estimation of commission expense made by the Ld. AO @5% on the amount of Long Term Capital Gain of Rs.83,94,034 034. 6. On the facts and in the circumstances of the case and applicable law, Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore erred

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

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

unexplained expenditure in respect of estimation of commission expense made by the Ld. AO @5% on the amount of Long Term Capital Gain of Rs.83,94,034 034. 6. On the facts and in the circumstances of the case and applicable law, Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore erred

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

unexplained unless it was established that assessee’s own money was routed in his bank account in the garb of Capital gains

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

unexplained unless it was established that assessee’s own money was routed in his bank account in the garb of Capital gains

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

unexplained unless it was established that assessee’s own money was routed in his bank account in the garb of Capital gains

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

unexplained unless it was established that assessee’s own money was routed in his bank account in the garb of Capital gains

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. 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

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