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

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

M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowed it does not mean that the assessee has furnished incorrect particulars of its income. Further, in the decision of Hon'ble Calcutta High Court in Burmah in Burmah in Burmah-Shell Oil in Burmah Shell Oil Shell Oil Shell Oil Storage and Distribution Co. of India Ltd. Vs. ITO Storage and Distribution Co. of India

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

disallowances. Thus, ground nos. 1 to 5 are allowed. 10. Apropos ground No.6, the Ld. counsel for the assessee submitted that Ld. CIT(A) has not adjudicated this ground, therefore, we deem it proper that the issue be restored to the AO to verify the claim of the assessee in respect of credit of TDS. In case

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

disallowances. Thus, ground nos. 1 to 5 are allowed. 10. Apropos ground No.6, the Ld. counsel for the assessee submitted that Ld. CIT(A) has not adjudicated this ground, therefore, we deem it proper that the issue be restored to the AO to verify the claim of the assessee in respect of credit of TDS. In case

PRAHLAD DAS GOYAL,BHOPAL vs. DCIT - 1(1) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Prahlad Das Goyal, Dcit/Acit 1(1) 18, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3494L Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 04.08.2025

disallowed if they are made in cash in the sums exceeding the amount specified under section 40A(3). We have earlier observed that Rule 6DD has to be read along with Section 40A(3). The Rule also contemplates payments made for stock-in-trade and raw materials. This Rule is in accordance with the terms of Section

CATAYSER EDUVENTURES (INDIA)P LTD,INDORE vs. THE DCIT2(1) INDORE, INDORE

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

155/-. The Assessing Officer, DCIT, CPC, Bengaluru while passing order under Section 143(1) of the Income Tax A.Y. 2019-20 Page 3 of 6 Act, 1961 added an amount of Rs.12,32,945/- on account of disallowance

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

disallowing said payments under section 40A (3)- Whether on facts, impugned revisional order did not require any interference- Held, yes [Para-16] [ In favour of revenue] 4.0 Therefore, in view of the above discussion I am of the considered opinion that the order dated: 06.01.2016 for A.Y. 2013-14 is erroneous in so far as it is also prejudicial

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

disallowed 1. 2009-10 Rs. 3,07,98,520/- 2. 2010-11 Rs. 2,99,76,155/- 3. 2011-12 Rs. 5,85,94,414/- 8. Before learned CIT(A), written submissions were filed by the assesse and reliance was also been placed on a plethora of judgments to support the assessee’s case regarding claim of deduction

M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

disallowed 1. 2009-10 Rs. 3,07,98,520/- 2. 2010-11 Rs. 2,99,76,155/- 3. 2011-12 Rs. 5,85,94,414/- 8. Before learned CIT(A), written submissions were filed by the assesse and reliance was also been placed on a plethora of judgments to support the assessee’s case regarding claim of deduction

MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

155/- out of Depreciation on Car be held to be bad and unjustified and be deleted. Ground.5. That the disallowance of Rs.31,095/- out of Tanker Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.6. That the disallowance of Rs.27,510/- out of Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.7

MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

155/- out of Depreciation on Car be held to be bad and unjustified and be deleted. Ground.5. That the disallowance of Rs.31,095/- out of Tanker Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.6. That the disallowance of Rs.27,510/- out of Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.7