KRISHI UPAJ MANDI SAMITI,MANWAR DISTRICT DHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC TDS, GHAZIABAD

In the result, the ground of appeal is partly allowed

Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Year:2015-16 Krishi Upaj Mandi Samiti Dcit-Cpc-Tds, Manwar Distt. Dhar Ghaziabad बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Bplk01589A Appellant By Shri Prakash Jain & Ms. Shreya Jain, Ars Revenue By Shri P.K. Singi, Sr. Dr Date Of Hearing: 28.07.2021 Date Of Pronouncement: 05.10.2021 आदेश / O R D E R Per Manish Borad, A.M: The Above Captioned Appeal Filed At The Instance Of The Assessee For Assessment Year 2015-16 Is Directed Against The Orders Of Ld. Commissioner Of Income Tax(Appeals)-I (In Short ‘Ld. Cit], Indore Dated 25.09.2017 Which Are Arising Out Of The Order U/S 200A Of The Income Tax Act 1961(In Short The ‘Act’) Dated

disallowed the claim of the assessee towards the non- applicability section 234E of Income Tax Act, 1961 and imposed a late filing fee of Rs.1,14,800/-. 2. Brief facts of the case as culled out from the records are the assessee is required to deduct and deposit tax deducted at source as and where applicable. The due date

CHEMS DEAL INC P LTD. ,INDORE vs. THE CIT-1, INDORE

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Chems Deal Inc Pvt. Ltd. Pr. Cit-1 3Rd Floor Tulsi 622 Creater Indore Vs. Brajeshwari Colony Pipliahana Indore (Appellant / Assessee) (Revenue) Pan: Aadcc 6578 R Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 30.11.2023

disallowed u/s 40(a)(i) of the Act in view of the second proviso which reads as under: “Provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII- B on any such sum but is not deemed to be an assessee in default under

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

201(1) of the Act and hence no disallowance has been made u/s 40(a)(ia) of the Act and that certificate to this effect will be submitted shortly. However, no such certificate in Form No 26A as required to be furnished as per the provisions of Rule 31ACB rws 40(a)(ia) and section

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 201(1). But, on perusal of Form No. 26A, the AO found that UBL has declared income of Rs. 2,59,72,000/- only in its return of income filed to department. Accordingly, the AO did not grant benefit of differential of Rs. 47,86,252/- [Rs. 3,07,58,252/- (-) Rs. 2,59,72,000/-] and made disallowance

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 201(1). But, on perusal of Form No. 26A, the AO found that UBL has declared income of Rs. 2,59,72,000/- only in its return of income filed to department. Accordingly, the AO did not grant benefit of differential of Rs. 47,86,252/- [Rs. 3,07,58,252/- (-) Rs. 2,59,72,000/-] and made disallowance

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

disallowed by the AO on account of non- deduction of Tax at Source. Section 40(a)(ia) of the Income Tax Act states as under, (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been

THE ACIT-1(1), INDORE vs. M/S. BRIDGESTONE INDIA PVT. LTD., PUNE

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit-1(1) M/S. Bridgestone India Pvt. Ltd. Indore Plot No.A-43, Phase-Ii, Midc, Vs. Chakan, Pune, Maharastra (Appellant / Revenue) (Assessee) Pan: Aabcb2304E Revenue By Shri Ankit Guttani & Yash Daga, Ars Assessee By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 22.09.2023

disallowance of Rs.2,09,59,201/- under section 36(1)(va) while ignoring the legislative intent whereby the employer is required

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

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

disallowance u/s 40(a)(ia) of the IT Act even though the first proviso of section 201(1) of the IT Act was inserted

INCOME TAX OFFICER -1(1), INDORE, INDORE vs. AGROH TOLL HIGHWAYS PRIVATE LIMITED, INDORE

Appeal of the Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, Indore (Pan:Aalca2341L) (Appellant) (Respondent) Assessee By Sh. Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.03.2026 Date Of 27.03.2026 Pronouncement आदेश/ O R D E R

201 ITR 325 (Guj.). In that decision the provisions of Section 80J(6A) were considered. The wording of Section 80J(6A) is similar to that of section 80-IA(7) which is in issue in the present appeal. The Gujarat High Court took the view that the word 'shall' which occurs in section 80J(6A) be read

JAGDISH KUMAR BASANTANI,BHOPAL vs. ITO 4(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2015-16 Jagdish Kumar Basantani Ito 4(2) F-143 First Floor, Bhopal बनाम/ Bhopal Plaza,Hamidia Road Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Adspb6993N Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.01.2025 Date Of Pronouncement 30.01.2025

disallowance of Rs. 10,18,007/- [30% of 33,93,359/-] made by AO u/s 40(a)(ia) on account of non-deduction of tax at source (TDS) out of payment of interest of Rs. 33,93,359/- to certain Non-Banking Finance Companies as detailed in Para 5.2 to 5.4 of assessment-order. During hearing before

DINESH RAMNANI,NEEMUCH vs. ITO, NEEMUCH

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidinesh Ramnani Ito 28, Gayatri Mandir Road Delhi Vs. Neemuch (Appellant / Assessee) (Revenue) Pan: Aehpr 9729L Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.11.2023 Date Of Pronouncement 23.11.2023

Section 44AD is being invoked by the Assessing money applying net proht rate @ By, thereafter no other expenses deed in Pront/Loss account may again the added in Business fret Profit and Income of the assessee Appellant. The disallowance of expenditure basiness incerti under the head Commission express es debited in Trading & account by way of addition into business income amount

DCIT 3 (1), BHOPAL vs. M/S NARMADA SWITCHGEAR P LTD , BHOPAL

Accordingly, this ground is also dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2013-14 Dcit-3(1) M/S Narmada Switchgear Bhopal Pvt. Ltd., बनाम/ Plot No.3, Industrial Estate, Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcn0635N Assessee By Shri S.S. Deshpande, Ca Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 09.11.2022 Date Of Pronouncement 03.02.2023

disallowed amount of Rs. 80,29,776/- and added to the total income. 7.1 The appellant submitted that the ledger account of various debtors were provided to the Ld. A.O. The debts have arisen on account of genuine trading transactions which meant that the corresponding revenue had already been recorded in the books of account. The detailed reply in this

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

DCIT 3 (1) , BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

disallowance of deduction u/s 80IA in respect of various items of income. We will consider these items of income one by one as under: (i). Income from beneficiary state 10. The assesse has shown income from beneficiaries states of Rs. 22,73,82,354/- in respect of ISPS and Rs.52,62,61,934/- in respect of OPS total amounting

NHDC LIMITED,BHOPAL vs. DCIT - 3(1), BHOPAL, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

disallowance of deduction u/s 80IA in respect of various items of income. We will consider these items of income one by one as under: (i). Income from beneficiary state 10. The assesse has shown income from beneficiaries states of Rs. 22,73,82,354/- in respect of ISPS and Rs.52,62,61,934/- in respect of OPS total amounting

AMIT ASHOK AGRAWAL,INDORE vs. ITO-2(2), INDORE

In the result, the quantum appeal of assessee is partly allowed for statistical purposes and penalty appeal of assesse is allowed

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

201, Devki Apts, E-27/28, Saket Indore Vs. Indore (Appellant / Assessee) (Revenue) PAN: ADVPA1904F Assessee by Assessee in person Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.10.2023 Date of Pronouncement 31.10.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the assessee are directed against the separate order of Commissioner

AMIT ASHOK AGRAWAL,INDORE vs. ITO-2(2), INDORE

In the result, the quantum appeal of assessee is partly allowed for statistical purposes and penalty appeal of assesse is allowed

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

201, Devki Apts, E-27/28, Saket Indore Vs. Indore (Appellant / Assessee) (Revenue) PAN: ADVPA1904F Assessee by Assessee in person Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.10.2023 Date of Pronouncement 31.10.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the assessee are directed against the separate order of Commissioner