ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 24.01.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-2, Gurugram [“CIT(A)”] which in turn arises out of intimation of assessment dated 23.09.2019 passed by learned CPC, Bengaluru [“AO”] u/s 143(1) of Income- tax Act, 1961 [“the Act”] for Assessment-Year

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

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

D E R Per B.M. Biyani, AM: This is a re-called matter. Originally this appeal was decided by Order dated 23.08.2022 of ITAT, Indore Bench in favour of assessee based on judicial view prevalent at that time but subsequently, the Hon’ble Supreme Court in Checkmate Services (P) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) settled the controversy

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

11,160/-. Thereafter, CPC Bangalore processed the return of the assessee and an intimation under section 143(1) of the Act was issued and the income of the assessee was assessed at ₹ 20,75,170/- and in the said intimation, CPC made a disallowance of ₹ 4,64,014/- in respect of employee’s contribution towards provident fund and ESIC which

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of Return Under Section 139(1).

11,86,250/-. Thereafter, CPC Bangalore processed the return and an intimation under section 143(1) of the Act was passed on 18-04-2020. The income was assessed at ₹ 14,13,310/- in the said intimation by making disallowance of claim of ₹ 2,27,067/- in respect of employee’s contribution towards provident fund and ESIC which was paid

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

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

D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first appeal dated 25.04.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 07.05.2020 passed by learned ADIT, CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

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

D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first appeal dated 28.04.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 29.04.2019 passed by learned ADIT, CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

1) shall be the following, namely:- XXX (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments Page 6 of 34 Adim Jati Sewa Sahkari Samiti Mydt. with any other co-operative society, the whole of such income”. XXX (4) The provisions of this section shall not apply

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

disallowed in such years, without properly considering and appreciating the facts and circumstances of the case and as also detailed explanation of the appellant, made before him along with necessary documentary evidences. 2(b) That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in upholding the AO's allegation of bogus