M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

142(1)/143(2) of the Income Tax Act, 1961, No……………….dated………………. have concealed the particulars of your income or furnished inaccurate particulars of such income, You are hereby requested to appear before me at 3:30 p.m on 20/0212014 and show cause why an order imposing a penalty on you should not be made under section

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

condone delay) and termination of proceedings.” Accordingly the appeal filed by the assesse on 04.03.2022 is treated as within the limitation. The assesse has raised following grounds: “1. That the order of the Ld. Pr. Commissioner of Income Tax, Indore u/s 263 of the Act is illegal, void and without jurisdiction. 2. That the Ld. Pr. Commissioner of Income

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal filed by the assessee is dismissed as barred by

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

section 249 of the Income Tax Act. Meanwhile the appellant was of the opinion that his case was being duly handled with due diligence and care by his authorized representative. It was only when the penalty notices were furnished to him, he came to realize that no appropriate response was fled during the assessment proceedings and no appeal was filed

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER- WARD 5, SEHORE, SEHORE

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

condone delay. The explanation offered is general in nature, lacks corroborative evidence beyond an affidavit, and does not inspire confidence that the delay was due to reasons entirely beyond the appellant's control. Hence, the reason stated can't be relied upon and therefore, as provided in the section 249(3) of the IT Act, I am not satisfied that

M.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2015-16

condone the delay and admit the appeal for adjudication on merits. 3. Brief facts of the case as culled out from the records are that the assessee company is engaged in the Financial Assistance for industrial development and infrastructure. It declared total loss at Rs.1,55,62,351/- in the return filed on 30.09.2015. The case was selected for limited

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.

142 of the Income-tax Act, 1961. 9. The Ld. Counsel for the assessee contended that the assessee firm derives income from manufacturing of Umbrella. The assessee filed return of Income declaring total loss of Rs. 5075/- on 30-10-2000 and filed revised return on 9th April, 2001, claiming refund of TDS of Rs.1,75,815/-. The assesse also

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

condoned the delay in filing the present appeal. The assessee has raised following grounds: “1. That on the facts and in the circumstances of the case and in law, the Ld Pr. CIT erred in setting-aside the order as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

RAVINDRA PATIDAR,RUNJI, GAUTAMPURA vs. NFAC, DELHI, DELHI

Appeal of the assessee is allowed

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshiravindra Patidar, Nfac, बनाम/ 112/2 Dharamath, Delhi Vs. Runji, Gutampura, Indore (Pan: Begpp5495H) (Appellant) (Respondent) Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 16.05.2025 आदेश/ O R D E R

condone the delay. Appeal admitted and taken up for hearing. Page 2 of 8 Rvindra Patidar ITA No. 463/Ind/2024 - A.Y.2017-18 2.1 That as and by way of an order u/s 272A(1)(d) of the Act a penalty of Rs.40,000/- for each non compliance to the notice(s) u/s 142(1) issued

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 1.“That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting-aside the order passed by the Assessing Officer by invoking the provisions of section 263 of the Income-Tax Act, 1961 even

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

delay of 7 days is condoned. Appeal is admitted for adjudication. 4. Ground No.1 is against legality of notice u/s 153C of the Act. Ld. Counsel for the assessee reiterated the submissions as made in the written submissions. It was submitted that the notice issued u/s 153C of the Act is invalid and void-ab-initio as there

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

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total 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

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

142(1), none of which were responded to by the appellant 6.2 A show-cause notice was issued proposing an addition of Rs.24,79,657 under Section 45, treating it as long-term capital gain, and Rs.7,12,816 under Section 56 as taxable interest income, after allowing a 50% deduction under Section 57(iv). As the appellant failed

SHEETAL NATH COLONIZERS,BHOPAL vs. ITO,1(2), BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshisheetal Nath Colonizers, Ito 1(2) बनाम/ Plot No.48, M/S Sheetal Nath Bhopal Vs. Colonizers, Near Arya Bhawan, M. P. Nagar Zone Ii Bhopal (Pan: Abzfs4967L (Appellant) (Respondent) Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

142(1) is supplied Page 2 of 12 Sheetal Nath Colonizers ITA No. 1094/Ind/2025 - A.Y.2013-14 to him regarding needed documents for the proceedings. Kindly supply us the same” 2.3 In the aforesaid assessment order it is also recorded as under: “A detailed shown cause notice was issued on 21.02.2022 to furnish reply by 07.03.2022 wherein addition

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

142(1) of the act dated 14.01.2022 was issued to the assessee calling for the details, documents and evidences to explain the above transactions during the year under consideration. But the notice was returned back by the postal authorities with the remark “Addressee Moved”. The case was transferred back from NeAC to ward 1(4) Indore