NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DELHI

In the result, all six appeals of the assessee are allowed for statistical purposes

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

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

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

section 144 and penalty orders passed u/s 270A, 271-F,272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

condonation of delay in filing of appeal before him. The assessee is also directed to file necessary documents / supporting evidence in support of the delay not being filed before Ld. CIT(A) within stipulated timelines. 9. In the result, the appeal of the assessee is allowed for statistical purposes. 10. Further, since there has been consistent non-compliance

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHHAPIHEDA vs. NEAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

condonation of delay in filing of appeal before him. The assessee is also directed to file necessary documents / supporting evidence in support of the delay not being filed before Ld. CIT(A) within stipulated timelines. 9. In the result, the appeal of the assessee is allowed for statistical purposes. 10. Further, since there has been consistent non-compliance

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

condonation of delay in filing of appeal before him. The assessee is also directed to file necessary documents / supporting evidence in support of the delay not being filed before Ld. CIT(A) within stipulated timelines. 9. In the result, the appeal of the assessee is allowed for statistical purposes. 10. Further, since there has been consistent non-compliance

MR.VINEET SHRIVASTAVA,BHOPAL vs. THE ITO ( IT&TP), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimr. Vineet Shrivastava Ito (It & Tp) E-7/795, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bcxps 2544 H Assessee By Shri Rohit Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.06.2023 Date Of Pronouncement 22.06.2023

delay in filing the appeal is condoned and appeal of the assessee is taken up for adjudication on merits. Page 2 of 5 Vineet shrivastava Page 3 of 5 6. The assessee has raised following grounds of appeal: “1. That on the facts and circumstances of the case & in law, the impugned assessment order passed under section 143(3) r.w.s

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Ito, Mandsaur बनाम/ Mandal Karmchari Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

section 80P of the IT Act and eligibility of each deduction alongwith supporting evidences. In response to this notice, assessee has not submitted any reply/details. Thereafter, various reminder notices and Notices u/s 142(1) issued on 11.01.2021, 29.01.2021, 09.02.2021, 16.02.2021, 18.03.2021 and 27.04.2021. Since, the assessee did not file any reply, a notice dated 05.04.2021 issued by NaFAC, Delhi

SHRI AVINASH BANSAL,INDORE vs. INCOME TAX OFFICER 4(3), INDORE, INDORE

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

condonation of delay; the same is scanned and re-produced for an immediate reference: 34 भारतीय गैर न्यायिक JOTAABS 100 NMEENA AGATE & NOTARY GOVT. INDIA NOTARIA. No. 56710/2025 RIVAL 03/04 TARIAL INDORE (M.P.) T. OF IND 00 WIGJESHT ONE HUNDRED RUPEES GOVT OF INDIA REG. NO. 50716/2015 सत्यमेव जय03/04/2030 00100100100 00100100100 1001 INDIA NON JUDICA關影 मध्य प्रदेश MADHYA PRADESH AFFIDAVIT

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. PCIT INDORE-1, INDORE

In the result, we reject condonation request of assessee and consequently this appeal filed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Pr. Cit-1, बनाम/ Mandal Karmchari Indore Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

270A(2) of the I. T. Act for under-reporting of income. Further, out of Rs. 54,43,636/- claimed by assessee, CPC has already disallowed a sum of Rs. 17,150/- while processing the ITR u/s 143(1) of the Act. Therefore, disallowable deduction is restricted to Rs. 54,26,486/- (Addition of Rs. 54,26,486/-)” (ii) Subsequently