VIJAY KUMAR PAREKH,INDORE vs. WARD1(1) INDORE, INDORE

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Parekh Ito-Ward -1(1) 406-407 Apollo Tower, 2Mg Indore Road Vs. Indore-452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3277M Assessee By Shri Abhinava Jain & Sudhir Padliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024

149 (Chennai)(TM) delay was not condoned by the Hon'ble ITAT as it was due to negligence and inaction on part of appellant which could have very well be avoided by exercise of due care and attention. Hon'ble ITAT in the case of ITO V. Hemraj Onkarji Mali, [2009] 311 ITR (AT) 416 (Indore) decided that there

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

delay of 30 days in filing present appeal is condoned. The assessee has raised following grounds of appeal: “1. The learned CIT(A) failed to consider and adjudicate upon the additional ground raised by the appellant that under the facts and circumstances of the case and in law, the impugned order passed u/s 147 r.w.s. 143(3) is in contravention

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

STUTI CONSTRUCTION PVT LTD,NAGDA vs. ITO 2(2), UJJAIN

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

Bench: B.M. Biyani & Shri Paresh M Joshistuti Construction Pvt. Ito 2(2), बनाम/ Ltd, Ujjain Vs. 53 Government Colony, Birla Gram, Nagda (Pan: Aahcs3932R) (Appellant) (Revenue) Assessee By Shri Anil Kumar Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.07.2025 Date Of Pronouncement 17.07.2025 आदेश / O R D E R

149 case No 298 that share transactions executed through Stock Exchange backed by contact note should not be considered as bogus unless concrete evidence. Furthermore statement of demat holding as on 31-03-202 and 31-03-2013 to verify holding period is submitted for consideration. 2. On the facts and in the circumstances of the case

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

149\nTaxman 456 / (2006) 282 ITR 321 (Guj.)\n(iv) Tanmac India v Dy. CIT (2017) 78 Taxman.com 155 (Mad.) and\n(v) Cit v. Kelvinator of India Ltd (2010) 187 Taxman 312/320 ITR 561\nSC.\n20.\nTo sustain the finding rendered by the Tribunal on the entitlement of the\nassessee for relief under section

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