SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

131 to the President of society who attended AO's office on 19.09.2019\nwherein his statements were recorded. Finally, taking into account the\nrecorded statements of the President of assessee and the audited accounts,\nthe AO accepted source of impugned cash deposits in bank a/c from 'fees\ncollected from students'. However, the AO made an adverse observation that

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

131 days in filing both of these appeals. The\nrevenue/appellant has filed applications for condonation of delays\nsupported by affidavits. In these documents, Ld. DR for revenue explained,\nthe revenue has submitted following reason for delay:\n“I, Sanjeev Kumar, presently posted as Income Tax Officer-5(1), Indore do\nsolemnly affirm as under:-\n1.\nI am assessing officer having

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

131 days in filing both of these appeals. The\nrevenue/appellant has filed applications for condonation of delays\nsupported by affidavits. In these documents, Ld. DR for revenue explained,\nthe revenue has submitted following reason for delay:\n2.1 \"I, Sanjeev Kumar, presently posted as Income Tax Officer-5(1), Indore do\nsolemnly affirm as under:-\n1. I am assessing officer having

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

D E R PER BENCH This bunch of departmental appeals and COs filed by the present assessee is directed against the different orders of Learned CIT(A)-3, Bhopal 2 Surya Infraventure ITA 216 of 2021 and others passed on 20.08.2021, 16.08.2021 & 16.08.2021, respectively. At first, we shall take up the departmental appeal for the Assessment Year 2010-11 bearing

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

D E R PER BENCH This bunch of departmental appeals and COs filed by the present assessee is directed against the different orders of Learned CIT(A)-3, Bhopal 2 Surya Infraventure ITA 216 of 2021 and others passed on 20.08.2021, 16.08.2021 & 16.08.2021, respectively. At first, we shall take up the departmental appeal for the Assessment Year 2010-11 bearing

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

D E R PER BENCH This bunch of departmental appeals and COs filed by the present assessee is directed against the different orders of Learned CIT(A)-3, Bhopal 2 Surya Infraventure ITA 216 of 2021 and others passed on 20.08.2021, 16.08.2021 & 16.08.2021, respectively. At first, we shall take up the departmental appeal for the Assessment Year 2010-11 bearing

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

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

1. That on the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in facts and in law in dismissing the appeal. 2.That on the facts and in the circumstances of the case the CIT(A) erred in facts and in law in dismissing the appeal as there is contradiction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

1. That on the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in facts and in law in dismissing the appeal. 2.That on the facts and in the circumstances of the case the CIT(A) erred in facts and in law in dismissing the appeal as there is contradiction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

1. That on the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in facts and in law in dismissing the appeal. 2.That on the facts and in the circumstances of the case the CIT(A) erred in facts and in law in dismissing the appeal as there is contradiction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

1. That on the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in facts and in law in dismissing the appeal. 2.That on the facts and in the circumstances of the case the CIT(A) erred in facts and in law in dismissing the appeal as there is contradiction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

1. That on the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in facts and in law in dismissing the appeal. 2.That on the facts and in the circumstances of the case the CIT(A) erred in facts and in law in dismissing the appeal as there is contradiction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

1. That on the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in facts and in law in dismissing the appeal. 2.That on the facts and in the circumstances of the case the CIT(A) erred in facts and in law in dismissing the appeal as there is contradiction

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result appeal of Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit-4(1), Indore Maral Overseas Ltd., बनाम/ Maral Sarovar, V& Po Vs. Khalbujurg, Kasrawad, Khargone, Bhopal

D No. 427] passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned Page 1 of 20 Maral Overseas Ltd. ITA No. 571/Ind/2025 - A.Y.2006-07 order”. The Relevant Assessment year is 2006-07 and the corresponding previous year period is from 01.04.2005 to 31.03.2006. 2. Factual Matrix 2.1 That

SATNAM TRANSPORT CO,INDORE vs. DCIT CIRCLE-5(1), INDORE, INDORE

In the result, these appeals of Assessee are allowed for statistical purposes

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

D E R Per Bench: Feeling aggrieved by appeal-orders passed in Appeal No. IT-82/16-17/171 and IT-629/14-15/170, both dated 20.07.2017 and passed by learned Commissioner of Income-Tax (Appeals)-II, Indore [“Ld. CIT(A)”], which in turn arise out of assessment-orders dated 06.03.2014 and 06.02.2015 passed by learned DCIT / ACIT, Circle-5(1), Indore

SATNAM TRANSPORT COMPANY,INDORE vs. DCIT CIRCLE 5(1), INDORE, INDORE

In the result, these appeals of Assessee are allowed for statistical purposes

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

D E R Per Bench: Feeling aggrieved by appeal-orders passed in Appeal No. IT-82/16-17/171 and IT-629/14-15/170, both dated 20.07.2017 and passed by learned Commissioner of Income-Tax (Appeals)-II, Indore [“Ld. CIT(A)”], which in turn arise out of assessment-orders dated 06.03.2014 and 06.02.2015 passed by learned DCIT / ACIT, Circle-5(1), Indore

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of Second appeal under the Act. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1064039268(1) dated

IKON OVERSEAS PRIVATE LIMITED,BHOPAL vs. ITO 2(5), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

D E R Per Vijay Pal Rao, JM : These two appeals by assessee are directed against two separate orders of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC) Delhi dated 06.10.2023 & 24.11.2023 arising from assessment order passed u/s 144 and penalty order under section 271(1)(c) for A.Y.2013-14. ITANo.53 & 54/Ind/2024 Ikon Overseas Private Ltd. 2. There