INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before

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

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

292 ITR 11/161 Taxman 340 at page 19 has held that\nconcealment of income and furnishing inaccurate particulars of income carry\ndifferent connotations. The Gujarat High Court in the case of CIT v. Manu\nEngg. [1980] 122 ITR 306 and the Delhi High Court in the case\nof CIT v. Virgo Marketing (P.) Ltd. [2008] 171 Taxman 156, has held

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

292 days. Ld. AR has submitted that the delay in filing the appeal is covered by the judgment of Hon’ble Supreme Court in case of Suo Motu Cognizance for extension of Limitation reported in 441 ITR 722 (SC).Ld. DR has not disputed that the delay in filing the appeal is now covered by the judgment

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

292 ITR 11/161 Taxman 340 at page 19 has held that\nconcealment of income and furnishing inaccurate particulars of income carry\ndifferent connotations. The Gujarat High Court in the case of CIT v. Manu\nEngg. [1980] 122 ITR 306 and the Delhi High Court in the case\nof CIT v. Virgo Marketing (P.) Ltd. [2008] 171 Taxman 156, has held

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

292 ITR 11/161 Taxman 340 at page 19 has held that\nconcealment of income and furnishing inaccurate particulars of income carry\ndifferent connotations. The Gujarat High Court in the case of CIT v. Manu\nEngg. [1980] 122 ITR 306 and the Delhi High Court in the case\nof CIT v. Virgo Marketing (P.) Ltd. [2008] 171 Taxman 156, has held