ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court in suo- moto cognizance for extension of the limitation, the appeal of the assessee is treated as filed within limitation. 5. In the case of assessee the assessment u/s 143(3) was completed on 15.12.2018 at a total income of Rs.10

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

144C of the Income Tax Act dated 22.03.2016 framed by the DCIT-1(1), Indore. 2. As the issues raised in the appeals and cross objections are common in nature these were heard together and are being disposed off by this consolidated order for the sake of time and brevity. 3. First we will take up Revenue’s appeal raising

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

144C of the Income Tax Act dated 22.03.2016 framed by the DCIT-1(1), Indore. 2. As the issues raised in the appeals and cross objections are common in nature these were heard together and are being disposed off by this consolidated order for the sake of time and brevity. 3. First we will take up Revenue’s appeal raising

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

144C of the Income Tax Act dated 22.03.2016 framed by the DCIT-1(1), Indore. 2. As the issues raised in the appeals and cross objections are common in nature these were heard together and are being disposed off by this consolidated order for the sake of time and brevity. 3. First we will take up Revenue’s appeal raising

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

144C of the Income Tax Act dated 22.03.2016 framed by the DCIT-1(1), Indore. 2. As the issues raised in the appeals and cross objections are common in nature these were heard together and are being disposed off by this consolidated order for the sake of time and brevity. 3. First we will take up Revenue’s appeal raising