MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

condones the delay. Appeal is admitted and taken up for hearing. 2.3 Since in the both the appeals common question arises with consent of the parties they are being heard together and is being disposed off by this common order. 2.4 That as and by way of an assessment order bearing No. ITBA/AST/S/147/2023-24/1053006826(1) dated 19.05.2023 the income

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

condones the delay. Appeal is admitted and taken up for hearing. 2.3 Since in the both the appeals common question arises with consent of the parties they are being heard together and is being disposed off by this common order. 2.4 That as and by way of an assessment order bearing No. ITBA/AST/S/147/2023-24/1053006826(1) dated 19.05.2023 the income

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -2, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

condone the delay and proceed for hearing of appeal. 4. Briefly stated the facts are such that the assessee-firm is engaged in real-estate business. It filed return of income of the relevant AY 2015-16 on 27.09.2015 declaring a total income of Rs. 39,94,050/-. The case was selected for “Limited Scrutiny” and statutory notices were issued

JABBAR KHAN,DEWAS vs. CIT , UJJAIN

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

delay is condoned and the appeal is proceeding for hearing. 4. Briefly stated the facts are such that the revenue received an information from AIR that the assessee had made cash-deposit over Rs. 10 lack in bank account during F.Y. 2008-09 relevant to the AY 2009-10 under consideration. Ld. AO formed a belief that the impugned cash

ROOP SINGH TANWAR,DEWAS vs. THE CIT, UJJAIN

In the result, this appeal of assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2009-10 Shri Roop Singh Tanwar Pcit Dewas Ujjain बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ajtpt 7633 E Assessee By Shri A.K. Mahajan, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

delay is condoned and the appeal is proceeded for hearing. 4. Briefly stated the facts leading to present appeal are such that the revenue received an information that the assessee had made large cash- deposit in bank account, accordingly action u/s 147 was taken by issuing notice dated 23.03.2016. In response thereto, the assessee filed a return of income declaring

M/S AADHAR ASSOCIATES,BHOPAL vs. PR CIT-2, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Aadhar Associates Pr. Cit-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aavfa 7526 Q Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 31.05.2023

delay of 330 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Id CIT was not justified in passing order u/s. 263, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled

ITO3(1), INDORE vs. K. K. PATEL FINANCE LTD. , MORENA

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Ito-3(1) K.K. Patel Finance Ltd. Indore 44, Jiwaji Ganj, बनाम/ Gandhi Aushdhalaya Road, Vs. Morena (Appellant / Assessee) (Respondent / Revenue) Pan: Aabck 4282 G Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 15.12.2022 / 16.03.2023 Date Of Pronouncement 28.04.2023

condone delay and proceed with this appeal. 5. The sole controversy involved in the present-appeal is the addition of Rs. 20,19,50,000/- made by AO u/s 68 in respect of share application money received by assessee. 6. During assessment-proceeding, Ld. AO found that the assessee- company has received share-application money

SHRI HARI KISHAN GOYAL,INDORE vs. PR CIT-2, INDORE

In the result, the grounds of appeal of the assessee are allowed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Shri Hari Kishan Goyal, Indore

delay in filing the appeal by the assessee is being condoned. 4. The brief facts of the case are that the Pr. CIT initiated proceedings u/s. 263 of the Act on the ground that the assessee has claimed interest expenses of Rs. 69,47,919/- out of interest income received from various companies. The deduction of interest is claimed

MOJILAL RAJPUT,SHUJALPUR MANDI vs. ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis

MOJILAL RAJPUT,SUJALPUR MANDI vs. THE ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis