RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

1,76,000/- and depreciation of Rs.66,441/-) incurred on the maintenance of guest houses was disallowed and added to the total income. Though the assessment was re-opened on the alleged ground of various disallowable claims but except for the aforenoted disallowance, neither any other claim was disallowed nor any addition was made. In support of his order

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

In the result, the appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023

1 of 12 Bansal Extraction & Export Pvt. Ltd. Page 2 of 12 2.That the Ld. CIT(A) erred in holding that depreciation on extra cost of construction added by him 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

M/S. INDORE PARASPAR SAHAKARI BANK LTD.,INDORE vs. ACIT-I(I), INDORE

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

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

1. The Ld. CIT(A) has erred in upholding the re-opening of assessment when all necessary facts were disclosed in the return and during the course of the assessment proceedings. The reopening u/s 147/148 is bad in law and hence the assessment be quashed. 2. The Ld. CIT(A) has erred in upholding the addition of Rs.16

M/S INDORE PARASPAR SAHKARI BANK LTD. ,INDORE vs. INCOME TAX OFFICER -2 (5) , INDORE

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

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

1. The Ld. CIT(A) has erred in upholding the re-opening of assessment when all necessary facts were disclosed in the return and during the course of the assessment proceedings. The reopening u/s 147/148 is bad in law and hence the assessment be quashed. 2. The Ld. CIT(A) has erred in upholding the addition of Rs.16