RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420 to the disclosed income is\nunlawful and unjustified and hence be deleted.\n6.That on the facts and in the circumstances of the case

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

depreciation was claimed against this cost in the return of income filed by the Assessee for the year under consideration. 5.4 On the facts and in circumstances of the case and in law, the learned AO / T * PO pursuant to the directions of Hon'ble DRP, has erred by not taking cognizance of the evidences submitted by the Appellant which

M/S JAYGANGA EXIM INDIA (P) LTD.,KOLKATA vs. DCIT, CIRCLE-II, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 M/S. Jayganga Exim India Pvt. Dy. Cit, Limited Central-Ii, [Formerly Known As ‘Jay Jyoti Bhopal (India) Pvt. Ltd.’] बनाम/ 26, Col. Biswas Road, Ground Floor, Vs. West Side Flat, Kolkata (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacj 8822 E Assessee By Shri Harsh Vijaywargiya, Ca Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 02.01.2024

234C of the Income-tax Act, 1961.” 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The registry has informed that that the present appeal is filed after a delay of 116 days and therefore time-barred. The Ld. AR prayed that the delay has occurred due to Covid-19 Pandemic

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

234C are unlawful and hence be cancelled. 2. The facts giving rise to the present appeal are that the case of the assessee who is an individual trading in soyabean oil was picked up for scrutiny assessment. Notice u/s 143(2) of the Income Tax Act 1961(herein after referred as the Act) was issued on 23.09.2011. In response

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

234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s Appeal: 8. The grounds raised in this appeal are as under: Page 4 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Page 5 of 54 Som Distilleries

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

234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s Appeal: 8. The grounds raised in this appeal are as under: Page 4 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Page 5 of 54 Som Distilleries

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s ITA 297/Ind/2023 for AY 2014-15: 17. The Revenue has raised following grounds: 1. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s ITA 297/Ind/2023 for AY 2014-15: 17. The Revenue has raised following grounds: 1. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified