M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

24,58,762/- - (excluding Rs. 8Cr.) Depreciation 1,15,11,494/- 2,11,23,096/- 4,40,85,592/- 4,40,85,592/- C ) Profit before 1,09,55,23 (1,35,30,926/- 3,64,88,3341- (5,52,61,171/- 8/- remuneration ) ) intere and to st the partners Profit after 2

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

depreciation has increased so much. It is also a reason for loss during the year. There are many expenditures in the Profit & Loss Account but Id. Pr.CIT has chosen only one head Salary & Wages in which she found that this account has not been verified properly. Inadequate enquiry for verification of one account cannot be considered as non- application