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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

143(3) of the Act was completed on 13/11/2014 at assessed income at Rs. 39,60,607/- after allowing deduction under section 80IC amounting to Rs. 1,62,04,760/-. As per provisions of section 80IC, where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

143(3) of the Act was completed on 13/11/2014 at assessed income at Rs. 39,60,607/- after allowing deduction under section 80IC amounting to Rs. 1,62,04,760/-. As per provisions of section 80IC, where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

143(3) of the Act was completed on 13/11/2014 at assessed income at Rs. 39,60,607/- after allowing deduction under section 80IC amounting to Rs. 1,62,04,760/-. As per provisions of section 80IC, where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

143(3) of the Act was completed on 13/11/2014 at assessed income at Rs. 39,60,607/- after allowing deduction under section 80IC amounting to Rs. 1,62,04,760/-. As per provisions of section 80IC, where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

143(3) of the Act was completed on 13/11/2014 at assessed income at Rs. 39,60,607/- after allowing deduction under section 80IC amounting to Rs. 1,62,04,760/-. As per provisions of section 80IC, where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

143(3) of the Act was completed on 13/11/2014 at assessed income at Rs. 39,60,607/- after allowing deduction under section 80IC amounting to Rs. 1,62,04,760/-. As per provisions of section 80IC, where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

depreciation under section 32 (1) (iia) of the Act of Rs.1, 20, 20, 000/-. 4.That the Ld. CIT (A) erred in maintaining Levy of interest under section 234B without VAT invoice special provisions of section 234B applicable in the facts of the case. 2. Ground No. 1 and 2 of appeal relates challenging the initiation of reassessment proceedings under section

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

Bench: Shri Kul Bharatassessment Year: 2011-12

section 143(1) and the relevant intimation is not based completely as per Kalindi Palace ITR filed. 3. That on facts and circumstances of the case, the Ld. AO(CPC) also erred in exceeding this power, authority and jurisdiction u/s 143(1) of the Income Tax Act, 1961 in processing the return by not allowing earlier year unabsorbed depreciation

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)." 4. On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

depreciation which was allowed by the CIT(A) and addition made by the AO was deleted. Further for the assessment year 2014-15 the assessment of the lender company was completed u/s 143(3) by DCIT, Central Circle, Bhopal. Thus, the Ld. Sr. Counsel has submitted that M/s Nikita Multi Trade Pvt. Ltd. is being assessed by the same

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

143(3) because the case was selected for scrutiny for the reasons of suspicious long term capital gains on shares. The A.O. called for explanation of assessee and assessee filed reply time to time which are part of the record. The explanation of assessee is supported by all the evidences and material on record as to how the assessee

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

depreciation at Rs.1,53,066/- to be carry forward for set up in subsequent years. 3. After passing of the assessment order u/s 143(3) of the Act, Ld. Pr. CIT examined the assessment records and documents filed by the assessee and notice that the M/s. Radheshwari Developers Pvt. Ltd. assessment order is prima facie, erroneous and prejudicial

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

143(3) read with section 144C of the Income-tax Act, 1961 ["hereinafter referred to as "the Act"] on the following Page 1 of 22 Cummins Technologies India P. ltd. Page 2 of 22 grounds which are independent of and without prejudice to each other. 1. General Ground: Transfer pricing adjustment

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

section 11 of the Act. An order u/s. 143(3) r.w.s. 263 was passed in which the depreciation claimed by the appellant

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

section 11 of the Act. An order u/s. 143(3) r.w.s. 263 was passed in which the depreciation claimed by the appellant

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

143(2) was issued on 29.06.2021. The AO issued show cause notice u/s 142(1) requiring the assessee to submit clarification/show cause as to why disallowance of claim of depreciation on goodwill as a result of amalgamation/merger should not be made. The assessee filed its reply dated 30.03.2022. The AO noted that the assessee has claimed depreciation @25% of intangible

M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 M/S. Flexituff International Pr. Commissioner Of Ltd, Vs. Income Tax-1, C-41-50, Sez, Sector-3, Indore Pithampur, Dist. Dhar (Appellant) (Respondent ) Pan Aaacn5986H Revenue By Smt. Ashima Gupta, Cit Assessee By Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 14.05.2019 O R D E R

depreciation. 04.That the Learned Pr. Commissioner of Income Tax-I without appreciating the submission of the assessee company, treated the assessment order as erroneous and prejudicial to the interest of revenue and passed order under section 263 of the Income Tax. 05.That the assessee company craves leave to add, alter, amend and or delete any grounds of appeal.” Flexituff International