S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

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

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

10,00,000 in respect of CsIT for anyone assessment year; The income of the assessee is not assessable in (b) the hands of any other person under any of the provisions of the Act; and (c) No interest will be admissible on the belated refund claims. 6. At the time of considering the case under the provisions of section

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

10,236/- was not adjusted against earlier year unabsorbed deprecation of Rs.8,06,960/-. The assessee has electronically filed rectification application under section 154 of the Act on 19.06.2013 requesting to allow unabsorbed depreciation as claimed in return. 3. Aggrieved against this the assessee preferred an appeal before Ld. CIT(A), who also dismissed the appeal. 4. Now the assessee

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

condone the delay of 10 days in filing the present appeal. 4. The assessee has raised following grounds of appeal: 1.That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the levy of penalty under section 271(1)(c) of the Act of Rs. 55,00,000/- even when

AJAY AGARKAR,UJJAIN vs. CIT(A), MADHYA PRADESH

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Ajay Aagarkar Nfac House No.4, Kalpataru Delhi Avenue, Dewas Road, Near बनाम/ Rukmani Motors Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Abhpa2638L Assessee By Ms. Ruchira Nerkar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement .01.2025

condone the delay of 52 days and admit the appeal to be heard on merits. 3. The grounds of appeal taken by the assessee are as follows : “1.That the Ld. CIT(A) erred in dismissing the appeal without properly going into reply submitted before him. 2.The appellant crave leave to add/alter any of the grounds of appeal before

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: ITA No. 580/Ind/2025 (A.Y. 2016-17) 4. The Assessee has raised the following grounds of appeal: "1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: ITA No. 580/Ind/2025 (A.Y. 2016-17) 4. The Assessee has raised the following grounds of appeal: "1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: ITA No. 580/Ind/2025 (A.Y. 2016-17) 4. The Assessee has raised the following grounds of appeal: "1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

condone the delay in filing the present appeal. The assessee has raised the following grounds: “1. That, the learned CIT(A) grossly erred, both on facts and in law, in upholding the action of the AO in making addition of Rs.3,81,960/-, which is quite unjustified, unwarranted, excessive, arbitrary and bad-in-law. 2a). That, the learned