THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

144" Thus, it is clear that if the AO has any doubt about any expenditure claimed by the appellant, the provisions of section 145 should be applied and profit should be determined at reasonable figure. All the payments made to the aforesaid three contractors were by account payee cheques. The department has not pointed out any instances where

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground No. 1 Unexplained investment in the form of cash loans 2013-14 1,2,3 and notional interest thereon

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground No. 1 Unexplained investment in the form of cash loans 2013-14 1,2,3 and notional interest thereon

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 145(3) are in order. v) Further on examination of books of account it was found dis under:- (a) Cash payments against purchases exceeding Rs.20-400 were made amounting to Rs. 13,92,820/- are disallowable us-40A(3). (b) Payment exceeding Rs.35,000/- were made to 2 transporters totalling to Rs. 1,50,500/- are disallowable

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

144 read with section 147 and section 144B of the Act. The Assessing Officer treated the entire amount of ₹13,50,000/- as ITA Nos.178-180/Ind/2025 Bharat Kalwani vs. ITO A.Ys. 2014-15 to 2016-17 unexplained money under section 69A of the Act and added the same to the income of the assessee, while also initiating penalty proceedings. 4. Aggrieved

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

144 read with section 147 and section 144B of the Act. The Assessing Officer treated the entire amount of ₹13,50,000/- as ITA Nos.178-180/Ind/2025 Bharat Kalwani vs. ITO A.Ys. 2014-15 to 2016-17 unexplained money under section 69A of the Act and added the same to the income of the assessee, while also initiating penalty proceedings. 4. Aggrieved

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

144 read with section 147 and section 144B of the Act. The Assessing Officer treated the entire amount of ₹13,50,000/- as ITA Nos.178-180/Ind/2025 Bharat Kalwani vs. ITO A.Ys. 2014-15 to 2016-17 unexplained money under section 69A of the Act and added the same to the income of the assessee, while also initiating penalty proceedings. 4. Aggrieved

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 68 of the Act. As the assessee was treated by the Ld. AO in earlier years as bogus concern for the year under consideration solely relying upon this particular fact that the interest paid to this concern was also disallowed and added to the total income of the assessee to the tune of Rs.69,64,144

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 68 of the Act. As the assessee was treated by the Ld. AO in earlier years as bogus concern for the year under consideration solely relying upon this particular fact that the interest paid to this concern was also disallowed and added to the total income of the assessee to the tune of Rs.69,64,144

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 68 of the Act. As the assessee was treated by the Ld. AO in earlier years as bogus concern for the year under consideration solely relying upon this particular fact that the interest paid to this concern was also disallowed and added to the total income of the assessee to the tune of Rs.69,64,144

SHEETAL KAUSHAL,BHOPAL vs. THE ITO 5(2), BHOPAL

In the result, the appeal is dismissed

Bench: SHRI.VIJAY PAL RAO (Judicial Member)

disallowance. 5. That the various findings of the learned lower authorities are opposed to the facts hence the same may kindly be quashed. 6. That on the facts and circumstances of the case the Learned lower authorities erred and were not justified in making addition of Rs.35.20,000/- on account of unexplained investment U/s 69 of the Act. 7. That

ACIT-1(1), INDORE, INDORE vs. BRIDGESTONE INDIA PRIVATE LIMITED, PUNE

Appeal are ALLOWED”

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyaniassessment Year: 2013-14 Acit 1(1), Bridgestone India Private Indore Limited, Plot No. A-43, बनाम/ Phase Ii, M.I.D.C Chakan, Vs. S.O Chakan, Pune (Revenue/Appellant) (Assessee/Respondent) Pan: Aabcb2304E Assessee By Shri Kaustubh Fadnis & Manoj Fadnis, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 17.02.2025 Date Of Pronouncement 28.02.2025

disallowance made under section 144 made by AO without appreciating the facts and evidences mentioned in the assessment order by the ΛΟ

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

disallowing exemption for non-filing of return.", "result": "Allowed", "sections": [ "144", "139(1)", "139(4C)", "10(23C)(iiiad)", "80AC", "270A

SHRI AVIJIT SHASTRI,INDOR vs. THE ITO 4(1), INDORE

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 144 of the Act by not adjudicating the matter on merits which is prayed to be quashed. 3. The CIT(A) also erred in not accepting the additional evidences relating to various investments and deductions as claimed in return of income filed by assessee which is prayed to be admitted in the interest of justice. Avijit Shastri

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

disallowance under section 40A(3) of the Act whereas the SCN under section 263 was regarding the FIFO method of valuation of closing stock adopted by the Assessee. These were, as rightly noted by the ITAT, unconnected issues and the assessment order could not have been held to be "erroneous and prejudicial to the interest of Revenue" when

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

disallowance of claim of INR 72,992/- under section 10AA of the Act on the interest earned from fixed deposits kept with bank(s) by the Appellant as margin money for providing letter of credit and guarantee to the suppliers and other Government departments for registration like Sales Tax etc. 8. Deduction in respect of 'Education Cess on income

RAJESH BAGHELA,INDORE vs. INCOME TAX OFFICER-2(4), INDORE

Appeal is allowed for statistical purpose

disallowance of Rs.41,81,390/-made by the AO. The addition\nso confirmed without verifying the merit of the case is illegal and wrong. The\nsame may very kindly be allowed.\"\nThe background facts leading to present appeal are such that the\nassessee-individual is stated to be an agriculturist having income from\nagriculture only

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

disallowance of expenses u/s 14A. Aggrieved, the assessee carried matter in first-appeal and made detailed Page 3 of 44 M/s Decent Industries Pvt. Ltd ITA No. 356/Ind/2023 – AY 2012-13 submissions but did not get any success. Still aggrieved, the assessee has come in next appeal before us. 3. The grounds raised by assessee are as under