ANIL KUMAR GUPTA,BHOPAL vs. ITO, 4(3), BHOPAL, OFFICE OF ITO BHOPAL

Appeal is allowed for statistical purpose

disallowance vide Para 5(1)(a) of\nassessment-order by mentioning that the assessee declared annual rent of\nRs.54,000/- from a house property

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

disallowed (House property). That the\naforesaid assessment order is hereinafter referred to as the\n“impugned assessment order”. In the “impugned

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

disallowed (House property). That the aforesaid assessment order is hereinafter referred to as the “impugned assessment order”. In the “impugned

SANDEEP KUMAR MUNDRA ,BURHANPUR vs. ITO, BURHANPUR, BURHANPUR

In the result appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisandeep Kumar Mundra, Income Tax Officer, बनाम/ S.K. Enterprises, Burhanpur Vs. Kalabagh Emagrid, Burhanpur (Pan:Abtpm8551C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Manoj Phadnis, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 10.10.2025 आदेश / O R D E R

property. That the aforesaid assessment order bears No.ITBA/AST/S/143(3)/2019- 20/1023162769(1) dated 26.12.2019 which is hereinafter referred to as the “impugned assessment order”. 2.2 That the assessee being aggrieved by the aforesaid “impugned assessment order” prefers the first appeal u/s 246A of the Act before the Ld. CIT(A) who by the “impugned order” has dismissed the 1st appeal

KESHAV KANUNGO,BHOPAL vs. ACIT2(1) BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Keshav Kanungo, Acit, Flat No. A-603, Circle-2(1), Virasha Heights, Bhopal बनाम/ Near Danish Bridge, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Abvpk 2942 F Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr Dr Date Of Hearing 12.02.2024 Date Of Pronouncement 26.02.2024

house on 22.09.2017, however, the appellant has claimed that he has booked the flat on 15.07.2015. Therefore, I hold that the appellant’s investment was made within 2 years from the date of transfer of original asset. However, since the investment made in new asset is less than the net consideration, the appellant is entitled for proportionate deduction

MAYANK TIWARI,INDORE vs. ITO-3(2), INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Mayank Tiwari, Income-Tax Officer, 54, Anoop Nagar, 3(2), A.B. Road, Indore. बनाम/ Indore. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Ahvpt0169P Assessee By Shri Harsh Vijayvargiya, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 09.05.2024

disallowance of Rs. 15,45,591/- being the loss claimed by assessee under the head “Income from House Property” on account

RAJENDRA KUMAR GUPTA,BHOPAL vs. DCIT-2(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Shri Rajendra Kumar Dcit/Acit-2(1), Gupta, Bhopal B-72, Mansarovar, बनाम/ Shahpura, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaypg6045M Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.04.2024 Date Of Pronouncement 09.04.2024

disallowed by AO. 13. The assessee declared rental income of Rs. 6,00,000/- from M/s Hindustan Petroleum Corporation Ltd. The assessee offered this income u/s 22 as “Income from House Property

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

SMT ANUPAMA ASSWA,INDORE vs. THE PCIT-1, INDORE, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

house property and not allowable for investment in Plot. Therefore, total under assessment of income is Rs. 1,77,21,919/- (Rs. 91,35,500/- and Rs. 85,86,419/-). 3.3 Thus, during the course of assessment proceedings, you have neither furnished any details nor explained the issues involved with relevant documentary evidence with regard to issues narrated above

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

House property, Business and income from share trading. The assessed claimed exemption u/s 10(38) of the Act of Rs.20,46,018/- for Long Term Capital Gain derived from sale of listed company’s share namely M/s Turbo Tech 3 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 Engineering Ltd not chargeable to tax. The assessee has purchased

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

House property, Business and income from share trading. The assessed claimed exemption u/s 10(38) of the Act of Rs.20,46,018/- for Long Term Capital Gain derived from sale of listed company’s share namely M/s Turbo Tech 3 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 Engineering Ltd not chargeable to tax. The assessee has purchased

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

House property, Business and income from share trading. The assessed claimed exemption u/s 10(38) of the Act of Rs.20,46,018/- for Long Term Capital Gain derived from sale of listed company’s share namely M/s Turbo Tech 3 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 Engineering Ltd not chargeable to tax. The assessee has purchased

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

House property, Business and income from share trading. The assessed claimed exemption u/s 10(38) of the Act of Rs.20,46,018/- for Long Term Capital Gain derived from sale of listed company’s share namely M/s Turbo Tech 3 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 Engineering Ltd not chargeable to tax. The assessee has purchased

MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

House property, Business and income from share trading. The assessed claimed exemption u/s 10(38) of the Act of Rs.20,46,018/- for Long Term Capital Gain derived from sale of listed company’s share namely M/s Turbo Tech 3 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 Engineering Ltd not chargeable to tax. The assessee has purchased

JAI PRAKASH NARAYAN SHARMA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), INDORE

Appeal is allowed for statistical purpose

disallowed exemption qua the\ncost of additional work.\n4.\nAggrieved, the assessee carried matter in first-appeal whereupon the\nCIT(A) granted part relief by passing following order:\n“In considered opinion of this appeal, the intent and language of the\nabove provisions is do not specifically bar any such simultaneous\nclaim as far as the purchase and construction were

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

disallowed the entire indexed cost of the house sold of Rs. 986560 for which no Page 14 of 21 ITANo.245/Ind/2024 Mahendra Singh Chawla reason has been mentioned except for the improvement cost of Rs. 115000 as mentioned above. In this regard it is submitted as under: The appellant in the year 1994-95 had purchased a house