RAMCHANDRA MANGILAL SARATHE,KHANDWA vs. ITO-I KHANDWA, KHANDWA

In the result, the appeal of the assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramchandra Mangilal Ito-1 Sarathe Khandwa Gram Mathela Vs. Khandwa

section 254 of the Income Tax Act, 1961 within the time limit prescribed in the law. Hence, assessee is applying here for condonation of delay for the same based on merits of the case. Further, based on the various judicial wordings by the apex court, it was held that in case of limitation issues the legislature has Page 2

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

condoned the delay, admitted the appeals, and remanded the matters back to the CIT(A) for fresh adjudication.", "result": "Allowed", "sections": [ "253(5) of the Income-tax Act, 1961", "250(6) of the Income-tax Act, 1961", "143(3) r.w.s 254", "147 r.w.s. 144", "144 r.w.s. 254", "13(2

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

254) -Delay 701 days\nMay it please your honours,\n1. The appellant submits that the order of the ld CIT(A) for A.Y. 2013-14 is dated\n09.06.2023. The appellant was required to file appeal by 08.08.2023. Further, the\nappeal could have been filed on 09.07.2025 resulting in delay of 701 days. The\nappeal could not be filed in time

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

254) -Delay 701 days\nMay it please your honours,\n1. The appellant submits that the order of the ld CIT(A) for A.Y. 2013-14 is dated\n09.06.2023. The appellant was required to file appeal by 08.08.2023. Further, the\nappeal could have been filed on 09.07.2025 resulting in delay of 701 days. The\nappeal could not be filed in time

MADHYA PRADESH POLICE HOUSING CORPORATION LIMITED,BHOPAL vs. DCIT-2(1), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

2)\nThe respondent\n(3)\nCIT\n(4)\nCIT(A)\n(5)\nDepartmental Representative\n(6)\nGuard File\nSd/-\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, Madhya Pradesh Police Housing Corporation Ltd., filed an appeal against an order which arose from an assessment order. The appeal

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

2. At first, we shall take up the assessee’s appeal i.e. ITANo.198/Ind/2020 for the assessment year 2014-15 wherein the assessee has raised the following grounds of appeal:- “Based on the facts and circumstances of the case, Andritz Hydro Private Limited (here-in-after referred to as the' Appellant') respectfully craves leave to prefer an appeal under section

RAMESH NANJUNDIAH DEVARYASAMUDRAM,JAIPUR vs. INCOME TAX OFFICER 2(1), BHOPAL, BHOPAL

The appeal is hereby DISMISSED AS WITHDRAWN

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2010-11 Ramesh Nanjundiah Ito 2(1) Devaryasamudram, Bhopal 101, Ground Floor, बनाम/ Plot No.7, Pooja Vihar, Vs. Sirsi Road Bishnawal, Jhotwara, S.O. Jaipur (Assessee/Appellant) (Revenue/Respondent) Pan: Adupd0388H Assessee By Shri Manoj Fadnis, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 26.09.2025

2. There is a delay of 282 days in filing this appeal. Ld. AR for assessee drew our attention to the Application for Condonation of delay filed by assessee duly supported by affidavit. The asesseee’s application reads as under: “Before Hon'ble Income Tax Appellate Tribunal Indore Sir/Madam, Reference: Ramesh Nanjundiah Devarayasamudram (PAN: ADUPD0388H) Subject: Prayer for condonation

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance of Rs. 2

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

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

Appeal is allowed for statistical purpose

254 r.w.s.143(3) re-determining total income at Rs.\n5,36,68,995/- after adjudication of set aside asides. Aggrieved by this\norder of fresh assessment, the assessee again went in first-appeal\nbefore CIT(A) in Appeal No. IT-10867/17-18. The CIT(A), vide\nimpugned order dated 20.02.2019, dismissed assessee's appeal for\nnon-prosecution and upheld

T LOGIKS,INDORE vs. INCOME TAX OFFICER 3 (1), INDORE

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

254 of the Act, the total income of the assessee\nwas computed & assessed at Rs. 2,78,42,370/-. The income\ndeclared as per ROI was Rs. 28,82,060/-. The additions of\nRs.46,23,685/-\nwas made towards unsecured loan, of\nRs. 44,70,967/- for sundry creditors, of Rs. 26,54,750/- for\nother liabilities