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

RAJESH CHOUDHARY,C SECTOR SONAGIRI vs. ITO 5-(2), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Rajesh Choudhary, Ito, C Sector, 5(2), बनाम/ Sonagiri Bhopal Vs. (Appellant/Assessee) (Respondent/Revenue) Pan: Acrpc4222D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 09.02.2024

section 253(5) of the Act. Ld. DR was fair enough in not having any objection. Therefore, the delay is condoned and appeal is admitted. 4. During hearing, it emerged that both of the lower-authorities have passed ex-parte orders. It further emerged that the AO has made an addition of Rs. 38,500/- by disallowing deductions under Chapter

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

Appeals are dismissed

condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

KISHAN ASSUDANI,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, 3(1), BHOPAL, BHOPAL

Appeal of the assessed is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshikishan Assudani, Acit 3(1), बनाम/ Prop. Kishan Assudani, Bhopal Vs. Plot No.6, Mainroad, Gandhi Nagar, Bhopal (Pan:Aeupa8876Q) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 10.09.2025 आदेश / O R D E R

150/- , by invoking the provisions of section 40A(3) of the Act without pin-pointing any single instance of cash payment above Rs.20,000/- in a single day to a single person and without properly appreciating the actual facts and circumstances of the case. 6. That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts

ACIT 2 (1), INDORE vs. M/S JILA INDUSTRIES LTD, DHAR

In the result, this appeal of Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyaniassessment Year: 2011-12 Acit-2(1), Indore M/S. Jiji Industries Ltd., (Formerly Known As बनाम/ Krishna Profiles Pvt. Vs. Ltd.), Plot No. 316, Sejwaya, Billod, Dhar (Mp) (Appellant / Revenue) (Respondent / Assessee) Pan - Aacck 1383 M Revenue By Shri P.K. Mitra, Cit-Dr Assessee By Shri Santosh Deshmukh, Ar Date Of Hearing: 15.09.2022 Date Of Pronouncement: 06.12.2022

150/- after making different additions. Against the order of Ld. AO, the assessee filed appeal to Ld. CIT(A). The Ld. CIT(A) allowed part-relief to assessee. Now, the revenue has challenged the order of Ld. CIT(A) by way of this appeal before us. We now proceed to decide different grounds one by one in seriatim. Ground

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

Appeals are dismissed

condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

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

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Ito, Mandsaur बनाम/ Mandal Karmchari Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

section 80P of the IT Act and eligibility of each deduction alongwith supporting evidences. In response to this notice, assessee has not submitted any reply/details. Thereafter, various reminder notices and Notices u/s 142(1) issued on 11.01.2021, 29.01.2021, 09.02.2021, 16.02.2021, 18.03.2021 and 27.04.2021. Since, the assessee did not file any reply, a notice dated 05.04.2021 issued by NaFAC, Delhi

SHIPIJ RATHORE,INDORE vs. INCOME TAX OFFICER 1(2), INDORE

Appeal is allowed for statistical purpose

condoned and the appeal is taken for\nhearing.\nPage 2 of 15\nShipij Rathore\nITA No. 557/Ind/2025 – AY 2021-22\n3.\nThe background facts leading to present appeal are such that the\nassessee-individual filed her return of income of AY 2021-22 on 27.12.2021\n(due date was 31.12.2021) declaring a total income

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. PCIT INDORE-1, INDORE

In the result, we reject condonation request of assessee and consequently this appeal filed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Pr. Cit-1, बनाम/ Mandal Karmchari Indore Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

150/- while processing the ITR u/s 143(1) of the Act. Therefore, disallowable deduction is restricted to Rs. 54,26,486/- (Addition of Rs. 54,26,486/-)” (ii) Subsequently, the Ld. PCIT examined the record of assessment- proceeding and viewed that the assessment-order passed by AO was erroneous in so far it was prejudicial to the interest of revenue

MUKESH SHAH ,NAGPUR vs. PCIT-2, INDORE, INDORE

In the result, appeal of the assesse is dismissed in the above terms

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimukesh Shah Pr. Cit 202, Silver Palm Apartment Indore Rpds Road, Laxmi Nagar Vs. Nagpur

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court extending the period of limitation due to Covid-19 pandemic, the appeal filed

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

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience