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

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

section 263 without considering and rejecting the contentions of the Appellant raised in the Appellant’s submission dated 19 February 2020. On merits of the issue involved in revision proceedings: 5. Erred by considering the assessment order to be erroneous by holding that the assessing officer allowed the deduction of INR Andritz Hydro Private Ltd. ITANo.198 & 199/Ind/2020 1

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

Appeals are allowed

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

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 of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

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

Appeals are allowed

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

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 of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

MOJILAL RAJPUT,SHUJALPUR MANDI vs. ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis

MOJILAL RAJPUT,SUJALPUR MANDI vs. THE ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis

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

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 1.“That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting-aside the order passed by the Assessing Officer by invoking the provisions of section 263

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

delay in present appeal is condoned. 3. The background facts leading to present appeal are such that the assessee is a co-operative bank. For AY 2014-15, the assessee filed its return of income on 28.11.2014 declaring total income of Rs. 86,90,950/- and subsequently filed a revised return on 15.12.2014 declaring a total income

SHRI SALEEM PARVEZ,BHOPAL vs. PCIT -1, BHOPAL

In the result this appeal of assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani(Virtual Hearing) Assessment Year: 2015-16 Shri Saleem Parvez Pcit-1 Bhopal Bhopal बनाम/ P.A.No. Acyps8006L Vs. Appellant (Assessee) Respondent (Revenue) Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 22 / 02 / 2022 Date Of Pronouncement 09 /03/ 2022 आदेश / O R D E R

263 can be taken. The appeal is delayed. The due date was 22nd May 2021. However, 4. because of COVID-19 pandemic and ill health of the assessee, the appeal could not be filed in time. The delay may kindly be condoned. 5. The order passed by the Ld. CIT be quashed.” 3. At the start of hearing

JABBAR KHAN,DEWAS vs. CIT , UJJAIN

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

1. That having regard to the facts and circumstances of the case, the Ld. Pr. CIT has erred in law and on facts in assuming jurisdiction u/s 263 and further erred in holding the assessment order of AO dated.15.11.2016 passed u/s 143(3)/147 of the Act is erroneous and prejudicial to the interest of the revenue. Shri Jabbar Khan

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -2, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

condone the delay and proceed for hearing of appeal. 4. Briefly stated the facts are such that the assessee-firm is engaged in real-estate business. It filed return of income of the relevant AY 2015-16 on 27.09.2015 declaring a total income of Rs. 39,94,050/-. The case was selected for “Limited Scrutiny” and statutory notices were issued

M/S AADHAR ASSOCIATES,BHOPAL vs. PR CIT-2, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Aadhar Associates Pr. Cit-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aavfa 7526 Q Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 31.05.2023

delay of 330 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Id CIT was not justified in passing order u/s. 263, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled

GUNVEER SINGH CHHABRA ,INDORE vs. THE PR CIT -1, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyani

condone the delay. 3. The original assessment order was passed by the Learned AO on 15.12.2017 under Section 143(3) of the Act, upon hearing the learned counsel appearing for the assessee and considering the written submissions along with copy of the computation of income, bank statement and other details as sought for. These documents were duly examined

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

1-3-2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15-3-2020 till 28- 2-2022 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 49,130/-. In the return so filed, the assessee declared capital gain from

SHRI SANDEEEP RAGHUVANSHI,HARDA vs. THE PCIT.BHOPAL, BHOPAL

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisandeep Raghuvanshi Pr. Cit 25D Jambheshwar Bhawan Bhopal Vs. Nehru Colony Harda (Appellant / Assessee) (Respondent/ Revenue) Pan: Aicpr 3080 M Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.11.2023 Date Of Pronouncement 11 .01.2024

section 263 and subsequent order passed by the AO on 25.03.2023 the assessee and his counsel consulted a senior counsel for appropriate remedy against the impugned order u/s 263 of the Act. The assessee was advised to immediately file an appeal before the Tribunal against the impugned order and therefore, there is a delay of 320 days in filing

ROOP SINGH TANWAR,DEWAS vs. THE CIT, UJJAIN

In the result, this appeal of assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2009-10 Shri Roop Singh Tanwar Pcit Dewas Ujjain बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ajtpt 7633 E Assessee By Shri A.K. Mahajan, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

delay is condoned and the appeal is proceeded for hearing. 4. Briefly stated the facts leading to present appeal are such that the revenue received an information that the assessee had made large cash- deposit in bank account, accordingly action u/s 147 was taken by issuing notice dated 23.03.2016. In response thereto, the assessee filed a return of income declaring

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction