M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

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

227 ITR 172). At this juncture we wish to point out that in the order passed u/s 143(3), a separate addition of Rs. 17,79,605/- was made by the AO in respect of interest earned on deposit of surplus fund not immediately required for the project. This addition was also confirmed by the Learned CIT (A). Coming

MOHAN KUMAR JAIN,VIDISHA vs. ITO-NFAC, DELHI

Appeals are allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyani

condonation request to CIT(A) stating that the assessment-order was received through speed-post but the appellant could not note down the date of service of order and also due to illiteracy of digital media and demise of tax consultant, the appeal could not be filed in time. However, the CIT(A) was not convinced with assessee’s submission

MOHAN KUMAR JAIN,VIDISHA vs. ITO-VIDISHA, VIDISHA

Appeals are allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyani

condonation request to CIT(A) stating that the assessment-order was received through speed-post but the appellant could not note down the date of service of order and also due to illiteracy of digital media and demise of tax consultant, the appeal could not be filed in time. However, the CIT(A) was not convinced with assessee’s submission

NARMADA PRATHMIK UPBHOKTA SAHKARI BHANDAR MARYADIT,KHANDWA vs. INCOME TAX OFFICER - 1, KHANDWA, KHANDWA

Appeal is allowed for statistical purpose

227/- in bank a/c of assessee and interest\nof Rs.1,37,118/- earned by assessee; both aggregating to Rs.1,60,65,345/-.\nFor assessment of assessee, the AO issued various notices u/s\n148/142(1)/144 but the assessee-society was having a part time accountant\nwho did not have any access to the email of assessee-society and the notices