VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

section 253(5) and the Page 2 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024 - AY 2012-13 to 2014-15 decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request

ARP SECURITIES LIMITED,INDORE vs. INCOME TAX OFFICER- 1(1), INDORE

In the result appeal of the assessee is allowed for statistical\npurpose

condoned the delay in filing the appeal, finding sufficient cause. On merits, the Tribunal found the \"impugned order\" to be not meritorious and set it aside. The case was remanded back to the Assessing Officer for a de novo assessment.", "result": "Partly Allowed", "sections": [ "253", "250", "147", "144", "144B", "68", "148", "142(1)", "246A", "148(2)", "153A

M/S. GREATER KAILASH HOSPITAL (P) LTD.,INDORE vs. ACIT-2(1), INDORE

In the result, the appeal filed by the assessee, being not maintainable is

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2013-14

section 32 of the Act of Rs. 2,62,09,454/- 4. The appellant reserves its right to add, alter and modify the grounds of appeal as taken by it” Application of the assessee for condonation of delay in the Tribunal and for admission of new/additional grounds of appeal dated 18.11.2022: 3. The ld. Representative of the assessee

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is con- doned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is con- doned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is con- doned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does

NEPAL SINGH KUSHWAH,INDORE vs. CIT(A), NFAC

Appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshinepal Singh Kushwah, Cit(A), बना B-157, Lig Colony, Nfac, म/ Indore Delhi Vs. (Pan: Akupk8255H) (Appellant) (Revenue) Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2025 Date Of Pronouncement 30.04.2025 आदेश/ O R D E R

section 153A of the Income Tax Act for the same assessment year, the alleged loan of Rs. 40,00,000/-was not added to his income. This indicates that the department itself did not consider the Page 3 of 9 Nepal Singh Kushwah ITA No. 734/Ind/2024 - A.Y.2014-15 loan to be real or valid in the hands of the recipient

NIRMAL RAMTANI,BHOPAL vs. DCIT-CENTRAL-1, BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

delay is\nnot abnormal. It is not deliberate. Hence we condone the\ndelay as sufficient cause is shown. Accordingly we admit the\nAppeal.\n3.2 The Id. AR then submitted that search and seizure action\nunder section 132 of the Income Tax Act 1961 was\nconducted on 04.08.2017 at premises belonging to Pradeep\nSaraiya and associates. This group is mainly engaged

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

153A\nr.w.s.143(3) vide assessment-orders dated 28.03.2013 and the assessment\nof AY 2012-13 was made u/s 143(3) vide assessment-order dated\n30.03.2015. The AO made certain additions in these assessment-orders.\nSimultaneously, the AO also initiated proceeding u/s 271(1)(c) and issued\nshow-cause notices u/s 274 read with section 271(1)(c). Copies of show

NEEL KUMAR AJMERA ,INDORE vs. THE A.C.I.T 4 (1), INDORE

Appeal is allowed for statistical purpose

153A was made upon assessee\nvide order dated 30.12.2011 at a total income of Rs.65,91,95,580/-.\nAggrieved by AO's order, the assessee carried matter in first-appeal.\nThereafter, both the revenue and assessee filed their respective\nappeals to ITAT, Indore bench registered as \"IT(SS)A No.\n183/Ind/2013 & IT(SS)A No. 250/Ind/2013”. The ITAT, Indore bench

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

153A\nr.w.s.143(3) vide assessment-orders dated 28.03.2013 and the assessment\nof AY 2012-13 was made u/s 143(3) vide assessment-order dated\n30.03.2015. The AO made certain additions in these assessment-orders.\nSimultaneously, the AO also initiated proceeding u/s 271(1)(c) and issued\nshow-cause notices u/s 274 read with section 271(1)(c). Copies of show

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

153A\nr.w.s.143(3) vide assessment-orders dated 28.03.2013 and the assessment\nof AY 2012-13 was made u/s 143(3) vide assessment-order dated\n30.03.2015. The AO made certain additions in these assessment-orders.\nSimultaneously, the AO also initiated proceeding u/s 271(1)(c) and issued\nshow-cause notices u/s 274 read with section 271(1)(c). Copies of show

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

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

153A r.w.s. 143(3) of the Act for the Assessment Year 2010-11 and 2011-12 on 28.3.2013, made an opinion that as for these two assessment years books of accounts were found defective and not reliable, same methodology should be adopted for Assessment Year 2012-13. Ld. A.O. accordingly rejected the book results and estimated the income by making

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

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

153A r.w.s. 143(3) of the Act for the Assessment Year 2010-11 and 2011-12 on 28.3.2013, made an opinion that as for these two assessment years books of accounts were found defective and not reliable, same methodology should be adopted for Assessment Year 2012-13. Ld. A.O. accordingly rejected the book results and estimated the income by making

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

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

153A r.w.s. 143(3) of the Act for the Assessment Year 2010-11 and 2011-12 on 28.3.2013, made an opinion that as for these two assessment years books of accounts were found defective and not reliable, same methodology should be adopted for Assessment Year 2012-13. Ld. A.O. accordingly rejected the book results and estimated the income by making