M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

36 by I.T.A. No.511/Ind/2024 7 Assessment Year: 2014-15 the assessee , through his Ld. AR , under same email id shailendrasolanki132@gmail.com , on 12th December, 2023, and the Ld. AR of the assessee Mr Solanki , is before the tribunal today representing the matter. 5.3 The Ld. DR, further submitted that the cause for delay in appeal filing, stated by the assessee

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

1)(vii) read with section 36(2). Since the amount of Rs. 11,90,575/- was actually written off from the debtors account in this year, the claim made by the appellant is a legitimate claim and is allowable. The AO is bound to assess the correct income and for this purpose the AO may grant relief suo-moto

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

1)(vii) read with section 36(2). Since the amount of Rs. 11,90,575/- was actually written off from the debtors account in this year, the claim made by the appellant is a legitimate claim and is allowable. The AO is bound to assess the correct income and for this purpose the AO may grant relief suo-moto

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

1)(vii) read with section 36(2). Since the amount of Rs. 11,90,575/- was actually written off from the debtors account in this year, the claim made by the appellant is a legitimate claim and is allowable. The AO is bound to assess the correct income and for this purpose the AO may grant relief suo-moto

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

1)(vii) read with section 36(2). Since the amount of Rs. 11,90,575/- was actually written off from the debtors account in this year, the claim made by the appellant is a legitimate claim and is allowable. The AO is bound to assess the correct income and for this purpose the AO may grant relief suo-moto

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

36). 2. The registry has informed that the present appeal is delayed by 181 days and therefore time-barred. The assessee has filed an application/ Page 1 of 34 Adim Jati Sewa Sahkari Samiti Mydt. affidavit for condonation of delay; the same is scanned and re-produced for an immediate reference: Page 2 of 34 Adim Jati Sewa Sahkari Samiti

MOHAMMAD ZAHOOR QURESHI,BHOPAL vs. ITO-4(2), BHOPAL

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

Delay condoned. Appeal taken for hearing. 2. FACTUAL MATRIX 2.1 That the assessee had filed his return of income on 26.02.2016 wherein a total income of Rs.2,14,400/- was declared. 2.2 That the return of income was processed u/s 143(1) of the Act. 2.3 That the Department of Income Tax had an information that during the Financial Year

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

vii) In light of the above observation of the Hon'ble Bench the matter has been remitted back for Your Honour's consideration. The documents filed before the H'ble ITAT, though are, all on record, are being filed again, for ready reference. Some of the facts which will have a bearing in deciding the issue are as under. 1