THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC ,NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & T.R. Senthil Kumar

disallowance. Therefore, the assessee filed a rectification application under section 154 of the Act, however, after lapse of considerable time, rectification petition was not disposed of by the Department, and ultimately, the assessee-company filed statutory appeal under section 246(1)(a) of the Act, before the Commissioner of Income Tax (Appeals) on 12.2.2020 wherein a delay of 184

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

disallowance made by the CPC and dismissed the appeal. 6. The assessee is in appeal before us against the order passed by the CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee is a manufacturing entity providing employment opportunities and has been consistently claiming deduction under section 80JJAA

M/S. NUTECH CONSTRUCTION,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

184/-) on account of disallowance u/s 43B of the Act for payment of service tax and provident fund respectively”. 3. Briefly stated facts as culled out from the records are that the assessee is a partnership firm engaged in civil construction business. Return of income filed on 27.07.11 declaring total income of Rs.19,32,560/-. The case selected for scrutiny

SHRI SUNIL GURJAR,DHAR vs. THE ADIT CPC , BANGALURU

In the result, the appeal of assessee is allowed

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

disallowance under section 40(a)(ia) of the Income-Tax Act, 1961 on account of non-deduction of TDS on the amount of late payment charges. We find that the assessee furnished copy of certificate from the Chartered Accountant of the broker, Arihant Capital Market Ltd. during the course of first appellate proceedings wherein it was duly certified that

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

184 (Delhi), it held that once inquiry was made, a mere non discussion or non- mention thereof in assessment order cannot lead to assumption that Assessing Officer did not apply his mind or that he has not made inquiry on the subject and this would not justify interference by Commissioner by issuing notice under Section

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

disallowance of excess interest u/s 57 d. Details of amounts appearing in 26AS Statement 4. Further the A.O had - in its show cause notice dt./ 18/03/2015 also mentioned interest amount of Rs. 3479097/- in addition to Rs.7.00 Crores surrendered during the Survey. From all the above it is clear that the A.D had obtained the details of all the heads

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

disallowance of excess interest u/s 57 d. Details of amounts appearing in 26AS Statement 4. Further the A.O had - in its show cause notice dt./ 18/03/2015 also mentioned interest amount of Rs. 3479097/- in addition to Rs.7.00 Crores surrendered during the Survey. From all the above it is clear that the A.D had obtained the details of all the heads

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

disallowance of excess interest u/s 57 d. Details of amounts appearing in 26AS Statement 4. Further the A.O had - in its show cause notice dt./ 18/03/2015 also mentioned interest amount of Rs. 3479097/- in addition to Rs.7.00 Crores surrendered during the Survey. From all the above it is clear that the A.D had obtained the details of all the heads

M/S. BHATIA GLOBAL TRADING LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibhatia Global Trading Ltd. Dcit 1(1) Through Official Liquidator Indore Old Cia Building, 1St Floor Vs. Opp. G.P.O. Residency Area, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb6751 C Assessee By None Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.05.2023 Date Of Pronouncement 26 .07.2023

section 144C(13) in pursuant to the directions of DRP dated 26.12.2016 passed u/s 144C(5) of the Act for Assessment Year 2012-13. 2. The assesse has under gone the liquidation process before the NCLT vide order dated 22.10.2020 the liquidator was appointed by NCLT. Page 1 of 17 Bhatia Global Trading Ltd. Page 2 of 17 3. None

TORINO LABORATORIES P LTD,INDORE vs. DCIT/ / ACIT 4 (1), INDORE

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 Torino Laboratories Pvt. Ltd. Dcit/Acit-4(1), Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct1347B Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2022 Date Of Pronouncement 18.08.2022 O R D E R Per B.M. Biyani, A.M.:

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

SAM HUMAN RESOURCES P LTD,INDORE vs. THE ITO 3(1), INDORE

In the result, the appeal of assessee is allowed

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

SHRAMIK NAGRIK SAHAKARI BANK LTD,INDORE vs. DCIT-CPC, BANGALURU

In the result, the appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari Dcit,Cpc Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaajs 0383 E Assessee By Shri Sanket Mehta, Ar Shri Vijay Bansal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.:

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that