SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

nature but summarily disallowed the large sum of money on the basis of untenable conjectures and sumrises. The case law supporting are: Dhakeswari Cotton Mills Ltd. Vs. CIT 1954 26 ITR 775 SC In tax proceedings, addition has to be based on evidences. An addition cannot be made on a mere guess work, presumptions, conjuctures and surmises. Lalchand Bhagat Ambica

PRITESH JAIN HUF,INDORE vs. ITO 4 (2), INDORE

In the result Ground No.2 of the assessee’s

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

natural justice is bad in law and is prayed to be quashed. 4.That the appellant craves leave to add, to alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or 3 Ayush Jain & Ors ITA No.616, 617/Ind/2019 & 293&294/Ind/2020 before final hearing, if necessity so arises. Pritesh Jain (HUF) Assessment Year

SHRI NILESH JAIN HUF,INDORE vs. ITO 4(2), INDORE

In the result Ground No.2 of the assessee’s

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

natural justice is bad in law and is prayed to be quashed. 4.That the appellant craves leave to add, to alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or 3 Ayush Jain & Ors ITA No.616, 617/Ind/2019 & 293&294/Ind/2020 before final hearing, if necessity so arises. Pritesh Jain (HUF) Assessment Year

M/S. RITSPIN SYNTHETICS LTD.,PITHAMPUR vs. THE ACIT CIRCLE 1(2), INDORE

In the result Ground No.1 of the assessee is dismissed and

Bench: Shri Kul Bharat & Shri Manish Borad

justice a sum of Rs.30 lacs may be treated as capital expenditure. The AO allowed depreciation @ 25% i.e. Rs.21,39,479/- while treating en tire expenses as capital in nature which itself is incorrect because depreciation on road constructed side the factory is eligible @ 10% only. Accordingly, the disallowance

THE DCIT, -1(1), INDORE vs. M/S. RITSPIN SYNTHETICS LTD., PITHAMPUR

In the result Ground No.1 of the assessee is dismissed and

Bench: Shri Kul Bharat & Shri Manish Borad

justice a sum of Rs.30 lacs may be treated as capital expenditure. The AO allowed depreciation @ 25% i.e. Rs.21,39,479/- while treating en tire expenses as capital in nature which itself is incorrect because depreciation on road constructed side the factory is eligible @ 10% only. Accordingly, the disallowance

ACIT (CENTRAL) , UJJAIN vs. M/S. ARIBA FOODS (P) LTD., INDORE

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

natural justice, the assessee-group cannot claim to cross-examine itself. 6 On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the aforesaid addition of Rs. 8,80,000/-, while insisting that since the lender party was making some paper formalities, it is not a dummy concern

THE ACIT (CENTRAL), UJJAIN vs. M/S. VYANKTESH PLASTICS & PACKAGING (P) LTD., UJJAIN

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

natural justice, the assessee-group cannot claim to cross-examine itself. 6 On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the aforesaid addition of Rs. 8,80,000/-, while insisting that since the lender party was making some paper formalities, it is not a dummy concern

THE ACIT (CENTRAL), UJJAIN vs. M/S. FAMOUS VANIJYA (P) LTD. , UJJAIN

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

natural justice, the assessee-group cannot claim to cross-examine itself. 6 On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the aforesaid addition of Rs. 8,80,000/-, while insisting that since the lender party was making some paper formalities, it is not a dummy concern

NEELAM MITTAL,BURHANPUR vs. ITO BURHANPUR, BURHANPUR

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

disallowance made in contravention to principles of natural justice be directed to be deleted. 4.On the facts and circumstances of the case

RITU MITTAL,BURHANPUR vs. ITO BURHANPUR, BURHANPUR

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

disallowance made in contravention to principles of natural justice be directed to be deleted. 4.On the facts and circumstances of the case

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

disallowance of Rs. 4,33,05,189/- on account of various expenses claimed by the assessee company u/s 37 of the Act and that too by recording incorrect facts and findings and in violation of principles of natural justice

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

natural justice rendering the assessment order as nullity. Accordingly in view of the facts and circumstances as well as settled legal proposition as discussed above we do not find any error or illegality in the impugned order of Page 34 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019