BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

rectification u/s 154 of the Act as the original processing u/s 143(1) of the Act merges with the order passed u/s 154 of the Act. 4.2 In rejoinder the Ld.AR has submitted that the screen shot at page No.162 shows logging in the account on 6.11.23 is only one instance of not showing the relevant page and non-availability

THE ACIT- 4(1), INDORE, INDORE vs. M/S PRESTIGE FEED MILLS LTD., INDORE

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit-4(1) Prestige Feed Mills Ltd. Indore 30, Jaora Compound Vs. Indore (Appellant / Revenue) (Assessee) Pan: Aabcp0412H Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 13.10.2023

rectification order.” 2. Ld. DR has submitted that the AO has passed the order u/s 154 in respect of some of the claims which are not allowable as per law became. As the assesse failed to produce the details of the expenditure and evidence of addition made to the fixed assets on which depreciation

SATYANARAYAN SHARMA,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, INDORE

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2013-14

depreciation. [PB 18] b. The Government Approved Valuer personally inspected the property on 15.01.2016 and made the valuation on 15.01.2016 as noted in his valuation report. [Clause 2 of Part I and clause (c ) of Part III at PB 13 and 15] c. Cost of construction – Clause 41 – Year of commencement and year of completion

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

rectification application under section 154 of the Act on 11-6-13 to allow unabsorbed depreciation as claimed in return on the intimation received u/s

THE ACIT-4(1) , INDORE vs. PARVATI SWEETNERS AND POWER LTD, INDORE

Appeal is dismissed being devoid of any merit

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 A.C.I.T., Parvati Sweetners & 4(1), Power Limited, Indore. 119/1, Naroli Arcade बनाम/ Manormaganj, Vs. Near Palasia Square, Indore. (Appellant /Revenue) (Respondent/Assessee) Pan: Aagcp3350D Assessee By Shri Pankaj Shah, C. A. & Shri Soumya Bumb, Ca Revenue By Shri Ms.Simran Bhullar, Cit Dr Date Of Hearing 31.01.2024 Date Of Pronouncement 31.01.2014

rectification-order dated 31.03.2021 passed by learned DCIT/ACIT-4(1), Indore [“AO”] u/s 154 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the revenue has filed this appeal. 2. Heard the learned Representatives of both sides and perused the orders of lower-authorities carefully. For the relevant AY 2014-15 under Page 1 of 7 ACIT

SIGMA CHEMTRADE PRIVATE LIMITED,INDORE vs. ITO-5(1), INDORE, INDORE

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

rectifications through orders dated 05.09.2018, 06.06.2023, 17.06.2023 and 01.03.2024 and kept on enhancing taxable income of assessee from time to time. Although assessee filed requests to AO and other authorities of department but did not get relief. Ultimately, the assessee selected appellate route and filed appeal to CIT(A) against order dated 17.06.2023 by which the assessee's income

M/S. SHREE VIGNESH WAREHOUSE AND DISTRIBUTORS PVT. LTD.,BHOPAL vs. THE DY CIT CPC, BENGALURU

In the result, this appeal of assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 Shri Vighnesh Warehouse Dcit, Cpc & Distributors Private Bangaluru बनाम/ Limited Vs. (Appellant/Assessee) (Respondent/ Revenue)

rectification-order dated 23.11.2019 passed by Ld. DCIT, CPC, Bangaluru [in short “Ld. AO”] u/s 154 of Income-tax Act, 1961 [in short “the Act”] for assessment-year [in short “AY”] 2015-16, the assessee has preferred this appeal on following grounds: “1. Addition made by AO at Rs. 51,40,795/- in respect to profit on sale of depreciable

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

u/s 144C(5) for A.Y.2015-16. The assessee has raised following grounds of appeal: “Based on the facts and circumstances of the case, Cummins Technologies India Private Limited (hereinafter referred to as "CTIPL" or "the Appellant") prefers an appeal for the assessment year 2015- 16 against the order dated October 15, 2019 (received on October 15, 2019 ) passed by the learned

THE ACIT, 3(1), BHOPAL vs. SHRI SEEMA NAGPAL, BHOPAL

In the result, both appeal of the Assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pawan Nagpal Acit-3(1) A-4, Housing Board Colony Vs. Bhopal Kohefiza, Bhopal (Appellant) (Respondent ) Pan No.Aawpn3120A Assessment Year 2009-10 Acit-3(1) Smt. Seema Nagpal Bhopal Vs. P/O M/S. Active Motors A-4, Housing Board Colony Kohefiza, Bhopal (Appellant) (Respondent ) Pan No.Aawpn3119R For Assessees Shri C.P. Rawka, Ca For Department Shri Rajeeb Jain, Sr. Dr Date Of Hearing 14.02.2019 Date Of Pronouncement 15.03.2019

154 be held to be high and unreasonable and be suitably reduced. 4. The appellant crave leave to add, amend or alter any ground of appeal before or during the course of appellate proceedings. 2. The facts giving rise to the present appeal are that case of the assessee was picked up for scrutiny assessment and the assessment u/s

SHRI PAWAN NAGPAL,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, both appeal of the Assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pawan Nagpal Acit-3(1) A-4, Housing Board Colony Vs. Bhopal Kohefiza, Bhopal (Appellant) (Respondent ) Pan No.Aawpn3120A Assessment Year 2009-10 Acit-3(1) Smt. Seema Nagpal Bhopal Vs. P/O M/S. Active Motors A-4, Housing Board Colony Kohefiza, Bhopal (Appellant) (Respondent ) Pan No.Aawpn3119R For Assessees Shri C.P. Rawka, Ca For Department Shri Rajeeb Jain, Sr. Dr Date Of Hearing 14.02.2019 Date Of Pronouncement 15.03.2019

154 be held to be high and unreasonable and be suitably reduced. 4. The appellant crave leave to add, amend or alter any ground of appeal before or during the course of appellate proceedings. 2. The facts giving rise to the present appeal are that case of the assessee was picked up for scrutiny assessment and the assessment u/s