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

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 and in law, in upholding

PRATIBHA JAIN,INDORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU, CPC, BENGALURU

Appeal is dismissed in limine

198/- [Page 3-4 of Paper-Book], (ii) the CA of assessee generated UDIN certificate of Form 10CCB on 20.09.2023 on the website of The Institute of Chartered Accountants of India [Page 5 of Paper-Book], (iii) the assessee filed return of income on 04.10.2023 claiming impugned deduction.\n\nThus, the entire exercise of claiming deduction including obtaining

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

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

198), we find that for Assessment Year 2011-12 Tribunal upheld the rejection of books of accounts only for the reason that excess stock during the search was found and accordingly estimated the gross profit rate of the appellant. However, for Assessment Year 2010-11 as per the order of Tribunal vide IT(SS)A No. 257,258,568/Ind/2015 dated

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

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

198), we find that for Assessment Year 2011-12 Tribunal upheld the rejection of books of accounts only for the reason that excess stock during the search was found and accordingly estimated the gross profit rate of the appellant. However, for Assessment Year 2010-11 as per the order of Tribunal vide IT(SS)A No. 257,258,568/Ind/2015 dated

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

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

198), we find that for Assessment Year 2011-12 Tribunal upheld the rejection of books of accounts only for the reason that excess stock during the search was found and accordingly estimated the gross profit rate of the appellant. However, for Assessment Year 2010-11 as per the order of Tribunal vide IT(SS)A No. 257,258,568/Ind/2015 dated