ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

143(3) r.w. section 147 within a period of 10 days from the date of disposing of the objections of the assessee against the notice u/ 148 which is contrary to the procedure to be followed by the AO as directed by the Hon’ble High Court and consequently the impugned order is liable to be set aside. We order

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

143(3) of the Act at assessed income of Rs.15,82,55,168/- by holding that the assessee’s activities did not fall in the activity outlined by the legislature in proviso (1) & (2) to section 2(15) of the Act and thus, he disallowed

SHRI SANJEEV PATNI,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

section 147 of the Income Tax Act. 1961. Ground no. 2 :- On facts and circumstances of the case and in law, the Commissioner (appeals) learned erred in not quashing the reassessment proceedings as illegal and void as the same were without issuing mandatory notice U/S 143 (2) of the Income Tax Act. 1961. Ground no. 3 :- On facts and circumstances

DEPUTY COMMISSIONER OF INCOME TAX-3 (1), INDORE vs. SHRI SANJEEV PATNI, INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

section 147 of the Income Tax Act. 1961. Ground no. 2 :- On facts and circumstances of the case and in law, the Commissioner (appeals) learned erred in not quashing the reassessment proceedings as illegal and void as the same were without issuing mandatory notice U/S 143 (2) of the Income Tax Act. 1961. Ground no. 3 :- On facts and circumstances

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

143(2) and 142(1) of the Act was issued and served on the appellant. In response to the Notice issued, the appellant provided the requested information vide submissions dated 23 August 2017, 15 November 2017 and 11 December 2017. Thereafter, the case was converted into a complete scrutiny vide letter dated 20.12.2017 served on 22.12.2017. Various details /explanations were

RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

disallowance u/s 43B on account of non-payment of service tax of Rs. 44,77,216/- and professional tax of Rs. 67,660/- by due date. Also, the AO did not allow full credit of TDS claimed by assessee. Page 2 of 9 RNG Construction Co. ITA No.162/Ind/2024- AY:2018-19 (iv) Against intimation dated 07.12.2019 u/s 143

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

2,10,005/- paid before due dates under PF/ESI laws does not attract any disallowance under the provisions of Income-tax Act, 1961; the same had been made merely due to wrong reporting by the auditors. When it is so, the Ld. CIT(A) was not justified in merely reproducing the provision of section 143

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

2,62,79,228 14-09-2007 1,40,00,000 15-12-2007 5,00,00,000 15-12-2007 1,30,00,000 15-03-2008 1,63,00,000 18-09-2008 40,00,000 25-09-2008 17,00,000 27-09-2008 1,23,37,620 Total 13,76,16,848 11. That, in pursuance

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

143(3). In the assessment so finalised, the AO disallowed deduction claimed by assessee. During first appeal, the CIT(A) approved AO’s order. Aggrieved, the assessee has come in present appeal before us. Issue of deduction u/s 80P(2)(d) on interest earned from co-operative banks: 5. This issue is being decided by this very bench

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

2)/142(1). Ultimately, the AO completed re-opened assessment vide order dated 30.12.2019 u/s 147/143(3) after making two adjustments, namely (i) the deduction of Rs. 1,62,04,760/- u/s 80-IC was disallowed and (ii) the business expenses of Rs. 9,11,95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

2)/142(1). Ultimately, the AO completed re-opened assessment vide order dated 30.12.2019 u/s 147/143(3) after making two adjustments, namely (i) the deduction of Rs. 1,62,04,760/- u/s 80-IC was disallowed and (ii) the business expenses of Rs. 9,11,95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

2)/142(1). Ultimately, the AO completed re-opened assessment vide order dated 30.12.2019 u/s 147/143(3) after making two adjustments, namely (i) the deduction of Rs. 1,62,04,760/- u/s 80-IC was disallowed and (ii) the business expenses of Rs. 9,11,95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

2)/142(1). Ultimately, the AO completed re-opened assessment vide order dated 30.12.2019 u/s 147/143(3) after making two adjustments, namely (i) the deduction of Rs. 1,62,04,760/- u/s 80-IC was disallowed and (ii) the business expenses of Rs. 9,11,95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

2)/142(1). Ultimately, the AO completed re-opened assessment vide order dated 30.12.2019 u/s 147/143(3) after making two adjustments, namely (i) the deduction of Rs. 1,62,04,760/- u/s 80-IC was disallowed and (ii) the business expenses of Rs. 9,11,95,669/- claimed by assessee were also disallowed. Aggrieved, the assessee filed first-appeal