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

THE DCIT, 5(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LTD., BHOPAL

In the result Ground No.2 of the revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

depreciation of the eligible business which is already set off from other source before such a claim is putforth. Thus, there is no error committed by the Tribunal in setting aside the order passed by the Assessing Authority as well as the lower Appellate Authority. The substantial question of law is answered in favour of the assessee and against

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

2,55,25,774/- iii) With regard to statutory allowance, no such claim of depreciation has been filed. iv) This office has called for Books of account and it was observed that ledger was not supported with complete bills. Hence rejection of books of account during the course of assessment proceedings by invoking provision to Section 145

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

depreciation allowance or any other allowance under this Act has been computed." 15- In light of the aforesaid statutory provision, in the present case, notice has been served within six years from the end of the relevant assessment year and the tax effect is in crores of rupees and therefore, the Assessing Officer was justified in initiating proceedings

SHRI NARSHING BINDAL,DEWAS vs. ACIT 1(1), UJJAIN

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Shri Narsingh Bindal, Acit-1(1) 154, M.G. Road, Kannod, Ujjain बनाम/ Dewas Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ajhpb 1234 B Assessee By Shri R.S. Dave, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.12.2022 Date Of Pronouncement 09.01.2023

2 of 5 Shri Narsingh Bindal Assessment year 2015-16 6. With the able assistance of Ld. Representatives of both sides, we have gone through the orders passed by lower authorities, viz. (i) assessment- order, and (ii) first-appellate order. On a careful examination, we observe that during the course of assessment-proceeding, the Ld. AO invoked section u/s 145

SHRI GOPAL KRISHNA SONI,MANDSAUR vs. ASSTT.COMMISSIONER OF INCOME TAX, RATLAM

In the result appeal of the assessee for Assessment Years 2000-01 is

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

depreciation at fixed assets total income at Rs.1095/- and Rs.2,68,498/- has been offered to tax for Assessment Year 2001-02 and 2002-03 respectively. Ld. A.O while conducting the assessment proceedings made specific observations that various incriminating material including loose papers 15 Gopala Krishna Soni ITA No.712 to 714/Ind/2017 and slips containing transactions of purchases, sale, expenses, detail

SHRI GOPAL SONI,MANDSAUR vs. ADDLL. CIT , RATLAM

In the result appeal of the assessee for Assessment Years 2000-01 is

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

depreciation at fixed assets total income at Rs.1095/- and Rs.2,68,498/- has been offered to tax for Assessment Year 2001-02 and 2002-03 respectively. Ld. A.O while conducting the assessment proceedings made specific observations that various incriminating material including loose papers 15 Gopala Krishna Soni ITA No.712 to 714/Ind/2017 and slips containing transactions of purchases, sale, expenses, detail

SHRI GOPAL KRISHNA SONI,MANDSAUR vs. COMMISSIONER OF INCO ME-TAX , RATLAM

In the result appeal of the assessee for Assessment Years 2000-01 is

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

depreciation at fixed assets total income at Rs.1095/- and Rs.2,68,498/- has been offered to tax for Assessment Year 2001-02 and 2002-03 respectively. Ld. A.O while conducting the assessment proceedings made specific observations that various incriminating material including loose papers 15 Gopala Krishna Soni ITA No.712 to 714/Ind/2017 and slips containing transactions of purchases, sale, expenses, detail

CHANDUMAL THAWARI,BETUL vs. JCIT RANGE-2, BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year: 2010-11

section 145 and rejected the book results and proceeded to estimate profit. The assessing officer adopted the average of gross profit of earlier two financial years and made addition of Rs.6,44,750/-. Further, the assessing officer made addition on account of low withdrawal for household expenses amounting to Rs.6,19,000/- but did not made separate additions as addition

INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 5(1), INDORE

The appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2009-10

2. So far as ground no.1 regarding the confirmation of the addition of Rs.25 lacs on account of share application money received by the appellant from M/s. Javda India Impex Ltd. is concerned, both the parties submitted that this issue has already been argued in length in the assessee’s own case for assessment years

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

M/S THE HIND RATAN LOGISTICS ,INDORE vs. INCOME TAX OFFICER- 5(3), INDORE

In the result Ground No.2 of the

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aafft3777N

section 145 of the Income Tax Act. 4.Appellant reserve his right to add, alter or amend any grounds of appeal at the time of hearing or before. 5. Apropos to Ground No.1 for unexplained credit of Rs.30,50,000/- in the capital account of the partners Ld. Counsel for the assessee submitted that the partners were having sufficient funds

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

Appeal is dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniit(Ss)A No. 82/Ind/2020 Assessment Year: 2012-13 Dcit (Central)-1 M/S. Bansal Extraction & बनाम/ Bhopal Exports (P) Ltd., Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aadcb 7521 M

depreciation on extra cost of construction added by AO as per report of VO(P&M) is not allowable to assessee under the provisions of Act as addition on account of undisclosed investment has been made u/s 69B of the Act.” Revenue’s IT(SS)A No. 82/Ind/2020 and Assessee’s Ground No. 1 & 2 in ITA No. 172/Ind/2020