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

Appeals are dismissed

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

Appeals are dismissed

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

section 80-IA of the Act. Considering the factual matrix of the issue, the appellant had withdrawn the incorrect claim of deduction u/s 80-IA to the extent of Rs. 2,21,48,480/- and revised deduction u/s 80-IA and furnished a fresh computation of income u/s 153A of the Act for AY 2014-15 wherein claim of deduction

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

153A, the appellant filed the return on 25.08.2016 declaring Nil income. The AO completed the assessment on 29.11.2017 on an income of Rs. 1,79,725/- by making a nominal addition of Rs. 1,79,725/-. In the assessment order, the. AO initiated penalty uls 271(1)(c). The AO also issued a notice uls 274 r.w.s. 271(1

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

depreciation. In view of absence of this material on record, it is apparent that the impugned order cannot be sustained. As the ITAT here chose to rely upon the order of Delhi ITAT, it is clear that in view of the scheme of Section 158A, it would have been proper for it to wait till the question

M/S KETI INFRASTRUCTURE PRIVATE LIMITED,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result appeals of the assessee for Assessment Years

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

section 271AAA, rather for doing an act inviting penalty u/s 271(1)(c) of the Act, which otherwise is neither arising out of the facts of the case nor established against the assessee. Thus, the penalty proceedings conducted against the assessee u/s 271AAA of the Act were invalid at its very inception because of the defective and invalid show cause