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

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- 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

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

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

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

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 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

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

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

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

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

KHANDELWAL GINNING FACTORY,KHANDWA vs. BPL-W-(61)(94), NFAC (ITO, WARD-1), DELHI

Appeal is disposed of accordingly

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

section 253(5) and the decision of Hon’ble Supreme Court coupled with the fact that the assessee-firm is already dissolved, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. On merits of case, Ld. AR submitted that the assessee has challenged the addition of Rs. 10,14,35,000/- made

KHANDELWAL GINNING FACTORY ,KHANDWA vs. ACIT, NFAC (ITO, WARD-1, KHANDWA), DELHI

Appeal is disposed of accordingly

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

section 253(5) and the decision of Hon’ble Supreme Court coupled with the fact that the assessee-firm is already dissolved, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. On merits of case, Ld. AR submitted that the assessee has challenged the addition of Rs. 10,14,35,000/- made

M/S. PRESTIGE FABRICATORS PVT. LTD.,INDORE vs. THE ACIT 4(1), INDORE

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

condonation application filed for delay in filing Form 35 without considering the explanation offered by the appellant. 5. The appellant prays for the relief. 6. Without prejudice to the above the additions made are excessive.” 3. The assessee carries on business of manufacturing of LPG gas cylinder. During the year under consideration, the order of Value Added Tax, Central Sales