M/S S.D.BANSAL IRON & STEEL P LTD ,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

Appeals are partly allowed for statistical purposes

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

depreciation on extra cost of construction added by him as per report of DVO.” Additional ground by assessee: “That the Ld. CIT(A) erred in confirming addition of Rs. 47,52,500/- made by AO invoking provisions of section 69C on account of alleged unexplained expenditure vide para 11.6 of order of assessment.” 3. Heard the learned representatives of both

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

97,16,45,750/-. 6. Aggrieved assessee preferred appeal before Ld. CIT(A) and failed to succeed on any of the grounds raised before him, as the observations of the Ld. A.O were duly confirmed by Ld. CIT(A) by further adding few judgments after explaining the ingredients of provisions of section 2(22)(e) of the Act. 7. Aggrieved

M/S. GREATER KAILASH HOSPITAL (P) LTD.,INDORE vs. ACIT-2(1), INDORE

In the result, the appeal filed by the assessee, being not maintainable is

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2013-14

depreciation as allowable under section 32 of the Act of Rs. 2,62,09,454/- 4. The appellant reserves its right to add, alter and modify the grounds of appeal as taken by it” Application of the assessee for condonation of delay in the Tribunal and for admission of new/additional grounds of appeal dated 18.11.2022: 3. The ld. Representative

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

97,833/- under section 69C without any documentary evidence against asssessee which is quite unjust illegal and against the facts of the case. Sapan Shah ITA No.474/Ind/2019 A.Y 2015-16 1. On the facts and in the circumstances of the case and applicable law, 4 Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

97,833/- under section 69C without any documentary evidence against asssessee which is quite unjust illegal and against the facts of the case. Sapan Shah ITA No.474/Ind/2019 A.Y 2015-16 1. On the facts and in the circumstances of the case and applicable law, 4 Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

97,833/- under section 69C without any documentary evidence against asssessee which is quite unjust illegal and against the facts of the case. Sapan Shah ITA No.474/Ind/2019 A.Y 2015-16 1. On the facts and in the circumstances of the case and applicable law, 4 Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

97,833/- under section 69C without any documentary evidence against asssessee which is quite unjust illegal and against the facts of the case. Sapan Shah ITA No.474/Ind/2019 A.Y 2015-16 1. On the facts and in the circumstances of the case and applicable law, 4 Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

97,833/- under section 69C without any documentary evidence against asssessee which is quite unjust illegal and against the facts of the case. Sapan Shah ITA No.474/Ind/2019 A.Y 2015-16 1. On the facts and in the circumstances of the case and applicable law, 4 Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

97,833/- under section 69C without any documentary evidence against asssessee which is quite unjust illegal and against the facts of the case. Sapan Shah ITA No.474/Ind/2019 A.Y 2015-16 1. On the facts and in the circumstances of the case and applicable law, 4 Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Ld. CIT(A)-II, Indore

M/S. N.T.THOMAS MEMORIAL EDUCATIONAL AND DEVELOPMENT SOCIETY,INDORE vs. THE ACIT 1(2), INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

depreciation on the higher rate 30% as against 15% allowable as per Rule 5 of Income-tax Rules. Now we will take up I.T.A.No. 139/IND/2015. N.T. Thomas Memorial Educational & Society I.T.A. No.139 & 150 /Ind/2015/A.Y.: 11-12 Page 3 of11 3. Ground No. 1 relates to not allowing the benefit of carry forward of losses. 4. Briefly stated the facts

THE ITO, (EXEMPTION), INDORE vs. M/S. N.T.THOMAS MEMORIAL EDUCATIONAL & DEVELOPMENT SOCIETY, INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

depreciation on the higher rate 30% as against 15% allowable as per Rule 5 of Income-tax Rules. Now we will take up I.T.A.No. 139/IND/2015. N.T. Thomas Memorial Educational & Society I.T.A. No.139 & 150 /Ind/2015/A.Y.: 11-12 Page 3 of11 3. Ground No. 1 relates to not allowing the benefit of carry forward of losses. 4. Briefly stated the facts

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year