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

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

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

154 by filing an\napplication electronically for rectification to CPC, for which the details are available on website https://incometax.gov.in/.\n5)To know the Common Errors that are made while filing Income Tax Return, you may log on to\nhttps://incometax.gov.in/portal/downloads/10-\n11/ITR%20%20V1.1%20%20Common%20Errors%20Guide%20for%20Rectification%20Request.pdf\nTo know the Common Errors noticed

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

depreciation allowance or any other\nallowance, as the case may be, for the assessment year concerned\n(hereafter in this section and in sections 148 to 153 referred to as the\nrelevant assessment year).\"\nIt is submitted that \"Reasons to Believe\" that income chargeable to tax has escaped\nassessment is one of the conditions precedent for reopening of assessment u/s