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

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

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

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

234C at Rs.2,720/- and u/s 220(2) at Rs. 8,51,886/- The appellant craves leave to add, alter and/or amend any grounds of appeal.” 17. Briefly stated facts as culled out from the records relating to these two appeals are that post survey u/s 133A of the Act, assessee filed income tax returns for Assessment Year

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

234C at Rs.2,720/- and u/s 220(2) at Rs. 8,51,886/- The appellant craves leave to add, alter and/or amend any grounds of appeal.” 17. Briefly stated facts as culled out from the records relating to these two appeals are that post survey u/s 133A of the Act, assessee filed income tax returns for Assessment Year

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

234C at Rs.2,720/- and u/s 220(2) at Rs. 8,51,886/- The appellant craves leave to add, alter and/or amend any grounds of appeal.” 17. Briefly stated facts as culled out from the records relating to these two appeals are that post survey u/s 133A of the Act, assessee filed income tax returns for Assessment Year