BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

200(3) or 206C(3) of the Act, is inserted by F.A.2012\nw.e.f. 01/07/2012 .Therefore, since both the substantive\nlegislation (section imposing statutory liability as well as the\ncharging section for levy of fees in case of violation of statutory\nliability) were in effect much earlier from the date of insertion of\n200A(3) which is merely a mechanical provision

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

200\nCTR 265 (Guj)].\nFor and Trading Pvt. Ltd.\nACREATION AND\nINFRAC\nDirector\nO TRADING\nEncl: 1. Acknowledgment of return of income filed on 05.10.2019.\n2. Respondent's ground of appeal.\nco-Departmental Representative,\nDivision Bench,\nIndore\n8.\nBy means of this application, the assessee/respondent has raised\nfollowing ground for adjudication:\n“1. The learned CIT(A) ought to have

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

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

3 of 8\nreasons explained by the assessee in the application for\ncondonation of delay in para 2 of the impugned order as under:\n“2. In this case as per the facts recorded in the Form 35 the order dated\n28.12.2019 was received by the appellant on 28.12.2019. As such the\nappeal filed by the appellant

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

3)\n1,12,458/-\n6. Tax on underreported Income in\nconsequence to misreported income (4-5)\n2,30,930/-\nPenalty leviable at 200%\n4,61,860/-\nPenalty leviable (Rounded off)\n4,61,860/-\n(Rupees: Four Lacs sixty one thousand eight hundred and sixty\nonly)\nThis order has been passed after obtaining the prior approval\nfrom the Additional Commissioner

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

3) 6. Tax on underreported Income in 2,30,930/- consequence to misreported income (4-5) Penalty leviable at 200% 4,61,860/- Penalty leviable (Rounded off) 4,61,860/- (Rupees: Four Lacs sixty one thousand eight hundred and sixty only) This order has been passed after obtaining the prior approval from the Additional Commissioner of Income tax(IT), Ahmedabad

RAMRATI SAHU,BHOPAL vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purpose

condone the delay in filing of this appeal.\nPage 3 of 7\nRamrati Sahu\nITA No. 34/Ind/2025 - AY 2014-15\nBEFORE THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE\nAppellant\nRam Rati Sahu\n74, Hanumanganj Market, Bhopal\nPAN\nATNPS4535N\n Assessment Year :\n2014-15\nAppeal No.\nITA 34/ Ind/2025\nSUBMISSIONS\nThe present appeal is against the Order u/s 250 dated

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

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

200/- to Rs. 2,500/- per kg. Accordingly, the AO made additions on account of estimated gross-profit in AY 2009-10 to 2011-12. 3. Against order of AO, the assessee went in first-appeal. The CIT(A), though upheld the rejection of books, but found the AO’s method of estimation of gross-profit as faulty. He made

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

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

200/- to Rs. 2,500/- per kg. Accordingly, the AO made additions on account of estimated gross-profit in AY 2009-10 to 2011-12. 3. Against order of AO, the assessee went in first-appeal. The CIT(A), though upheld the rejection of books, but found the AO’s method of estimation of gross-profit as faulty. He made

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

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

200/- to Rs. 2,500/- per kg. Accordingly, the AO made additions on account of estimated gross-profit in AY 2009-10 to 2011-12. 3. Against order of AO, the assessee went in first-appeal. The CIT(A), though upheld the rejection of books, but found the AO’s method of estimation of gross-profit as faulty. He made

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

200/- | Rs.36,84,000/-\nFrom the above details it is observed that the assessee has not\nundervalued the properties however the assessee has not paid\nthe Long term capital gain arising out of the sale from the said\nproperties.\n2.8 In view of the above findings, a show cause notice dated 05.03.2021\nwas issued to the assessee giving an opportunity

SHRI AVIJIT SHASTRI,INDOR vs. THE ITO 4(1), INDORE

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

200/-. The Assessing Officer issued notice under Section 143(2) on 18.08.2010. The case was received at Indore on transfer from ITO, Ward-3, Panipat. The detail questionnaire was issued on 30.08.2011. The questionnaire under Section 142(1) dated 25.11.2011 was issued to the permanent address of the assessee which was received back unserved by the Assessing Officer. The Assessing

AATMARAM BARASKAR,BHOPAL vs. AO WARD 5(3), BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradaatmaram Baraskar Ito- Ward 5(3) 15, Vrandavan Nagar, Bhopal Ayodhya Bypass, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Agnpb 7088C Assessee By Shri Manoj Fadnis Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 04.01.2024

section 154 of the Income Tax Act. In the first week of August 2023, I realised that my application for rectification of mistake was not being disposed off and therefore, to safeguard my legal rights I rushed to file the present appeal before Page 2 of 9 ITANo.313/Ind/2023 Aatmaram Baraskar the Hon'ble Tribunal. Due to holidays on 12th, 13th

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

200 ITD 662. 4. On the other hand, ld. DR has submitted that the assessee did not claim exemption u/s 11 & 12 of the Act in the return of income therefore, the claim of the assessee cannot be entertained by the AO in absence of revised return of income for making a fresh claim. Ld. DR has further submitted that

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

3. The averments made by assessee in above application, which are self- explanatory and which do not require repetition, were discussed and the Ld. DR for revenue does not have any objection if the bench condones delay and accordingly left it to the wisdom of bench. We have considered the explanation advanced by assessee and in absence of any contrary

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result, the “Impugned

Bench: Shri B.M. Biyani & Shri Paresh M Joshideputy Commissioner Of Maral Overseas Ltd. बनाम/ Income Tax- 4(1) Maral Srovar, V & Po, Vs. Indore Khalbujurg, Kasrawad, Khargone, Bhopal (Pan: Aaccm0230B) (Appellant) (Respondent) Assessee By Shri Satyajeet Goyal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 27.02.2026

200,00,000 Equity shares at Rs. 10 each 2,00,000 1,50,000 Issued, Subscribed & Paid up 1,53,640 1 153,64,000 Equity shares at Rs. 10 each 489 - Less: Calls in arrear 1,53,151 1 Share application money pending allotment - 18,467 1,53,151 18,468 2. Reserve and Surplus 5,116 - Surplus

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

200/- made by assessee in bank a/cs during demonetization period and on finding that the assessee has not filed any return of AY 2017-18, issued a notice dated 27.12.2017 u/s 142(1)(i) requiring the assessee to file return of income of AY 2017-18. However, the assessee did not file any return. Then, the AO took assessee