MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay

SHEETAL NATH COLONIZERS,BHOPAL vs. ITO,1(2), BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshisheetal Nath Colonizers, Ito 1(2) बनाम/ Plot No.48, M/S Sheetal Nath Bhopal Vs. Colonizers, Near Arya Bhawan, M. P. Nagar Zone Ii Bhopal (Pan: Abzfs4967L (Appellant) (Respondent) Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

section 115BBE of the Act was proposed. Penalty proceeding u/s 271(1)(c) of the Act was also proposed in SCN. In response thereto AR of the assessee furnished reply on 28.02.2002 at final stage of assessment proceedings which examined and found not convincing. The relevant portion of reply is reproduced herewith. Para-4 of reply dated 28.12.2022 During

SUBODHCHAND SONI,SENDHWA vs. AO AU NFAC DELHI, DELHI

Appeal is allowed for statistical purposes

78 days reckoned from 'date of service or communication of the order' to\nthe 'date of filing' and 153 days from 'date of order' to the 'date of filing' as\nper the details furnished in Form No. 36, hence this appeal is time-barred.\nLd. AR for assessee submitted that the assessee has filed an application for\ncondonation of delay

PURSHOTTAM RATHORE,RATLAM vs. ITO 1(2), UJJAIN

Appeal is partly allowed

condone delay and admit this\nappeal.\n5. Ld. AR next submitted that it is true that the assessee was unable to\ncomply with notices issued by AO during assessment-proceedings and\ntherefore the AO made addition of Rs.16,69,500/- by treating entire amount\nof deposits in bank a/c as unexplained money. But it is also a fact that

FREQUENT STOCK AND SHARES PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeals are allowed for statistical purposes

78, 79 & 80/Ind/2025\n(AYs: 2013-14, 2011-12 & 2012-13)\nFrequent Stock and\nShares Private Limited,\n54 Dawa Bazar,\nR.N.T. Marg\nIndore\n(PAN: AAACF6906H)\n(Assessee/Appellant)\nबनाम/\nVs.\nITO-1(1),\nIndore\n(Revenue/Respondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nShri Venus Rawka, AR\nShri Ashish Porwal, Sr. DR\n30.06.2025\n30.06.2025\nआदेश / ORDER\nPer

PRABHA TRIPATHI L/R OF LATE RAGHAV RAM TRIPATHI,BHOPAL vs. INCOME TAX OFFICER 2(1), BHOPAL

Appeal is allowed for statistical purpose

78 years.\n3. The other members in the family are my son Mr. Atul Triphati and married daughter\nMrs Sangeeta Triphati. I being wife of Late Shri Raghav Ram Triphati is his legal heir.\n4. The Appeal was submitted against the disputed additions in the assessment order,\nbefore The Hon'ble CIT Appeals on 04.04.2019, who dismissed the appeal

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

78 days (the assessee has\ncalculated 74 days) in filing this appeal. Ld. AR for assessee invited our\nattention to the condonation-application filed by assessee, supported by an\naffidavit on stamp, explaining the reason of delay as under:\n\"To\nThe Hon'ble Members,\nIncome Tax Appellate Tribunal,\nIndore Bench\nSubject: Application for Condonation of Delay in Filing Appeal

SCIENCE FORUM FOR RURAL DEVELOPMENT AND RESEARCH,GRAM MINDIA, SANVER ROAD vs. CIT(A), UJJAIN

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2017-18

Delay condoned. Matter admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 That an information was received in respect of assessee through AIMs module of TBA that the assessee during the period of demonetization from 09.11.2016 to 30.12.2016 had made cash deposits amounting to Rs.42,70,836/- in the bank accounts maintained by it. 2.2 That notices

NIDHI JAIN,BHOPAL vs. ITO 3(1), BHOPAL

Appeal is partly allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2015-16

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. The background facts leading to present appeal are such that the assessee-individual filed her return of income of AY 2015-16 declaring a total income of Rs. 4,27,600/-. The case was selected

PRADEEP JAIN,UJJAIN vs. INCOME TAX OFFICER,WARD-1(1), UJJAIN, UJJAIN

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshipradeep Jain, Ito –Ward-1(1), बनाम/ 7/C, Suraj Nagar, Ujjain. Ujjain. Vs. (Pan: Aglpj6336K) (Appellant) (Respondent) Assessee By Shri Harshit Chowkse, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 14.01.2026 Date Of Pronouncement 30.01.2026 आदेश/ O R D E R

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity]. The Assessee is aggrieved by the order bearing Number:- ITBA/APL/S/250/2024-25/1068702795(1) dated 14.09.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNA vs. THE ACIT-1(1), INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

delay is condoned. 5. The assessee is engaged in the business of Tyre and Allied Products manufacturing. The assessee has taken Radial Tyre Manufacturing Technology and use of Bridgestone brand of manufactured products for its entrepreneurial venture in India. The assessee filed original return of income on 27.11.2015 declaring total income at Rs. NIL. On perusal of Form 3CEB filed

MOTIKA FINANCE LIMITED,JAIPUR vs. ASSISTANT. COMMISSIONER OF INCOME TAX-3(1), INDORE

Appeals are allowed for statistical purposes

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

78, 79 & 80/Ind/2025 (AYs: 2013-14, 2011-12 & 2012-13) Frequent Stock and ITO-1(1), बनाम/ Shares Private Limited, Indore Vs. 54 Dawa Bazar, R.N.T. Marg Indore (PAN: AAACF6906H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश

FREQUENT STOCK AND SHARES PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeals are allowed for statistical purposes

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

78, 79 & 80/Ind/2025 (AYs: 2013-14, 2011-12 & 2012-13) Frequent Stock and ITO-1(1), बनाम/ Shares Private Limited, Indore Vs. 54 Dawa Bazar, R.N.T. Marg Indore (PAN: AAACF6906H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश

FREQUENT STOCK AND SHARES PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER 1(3), INDORE, INDORE

Appeals are allowed for statistical purposes

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

78, 79 & 80/Ind/2025 (AYs: 2013-14, 2011-12 & 2012-13) Frequent Stock and ITO-1(1), बनाम/ Shares Private Limited, Indore Vs. 54 Dawa Bazar, R.N.T. Marg Indore (PAN: AAACF6906H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश

MOTIKA FINANCE LIMITED,JAIPUR vs. ASSISTANT. COMMISSIONER OF INCOME TAX- CIRCLE-3(1),INDORE, INDORE

Appeals are allowed for statistical purposes

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

78, 79 & 80/Ind/2025 (AYs: 2013-14, 2011-12 & 2012-13) Frequent Stock and ITO-1(1), बनाम/ Shares Private Limited, Indore Vs. 54 Dawa Bazar, R.N.T. Marg Indore (PAN: AAACF6906H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश

MOTIKA FINANCE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1),INDORE, INDORE

Appeals are allowed for statistical purposes

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

78, 79 & 80/Ind/2025 (AYs: 2013-14, 2011-12 & 2012-13) Frequent Stock and ITO-1(1), बनाम/ Shares Private Limited, Indore Vs. 54 Dawa Bazar, R.N.T. Marg Indore (PAN: AAACF6906H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.06.2025 Date of Pronouncement 30.06.2025 आदेश

MAHATMA GANDHI STATE INSTITUTE OF RURAL DEVELOPEMENT,ADHARTAL vs. ACIT TDS, BHOPAL

Appeal is allowed for statistical purpose

78,65,660 u/s 201(1A) of the\nIncome Tax Act by applying section 194J instead of section\n194C. The deductor has rightly deducted TDS by applying\nsection 194C.\n\n3. That the Ld Addl/JCIT (A) erred in sustaining the order where\nno professional qualification is required by the NGO to whom the\ncontract for training programmes are allotted

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