RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

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

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

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

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

MORNI SAREES PRIVATE LIMITED,INDORE vs. ASST. DIRECTOR OF INCOME TAX, INCOME TAX DEPARTMENT

Appeal of the assessee is allowed

disallowance was set aside.", "result": "Allowed", "sections": [ "253", "143(1)", "154", "36(1)(ii)", "43B", "246A", "234B", "234C" ], "issues": "Whether

MORNI SAREES PRIVATE LIMITED,INDORE vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed”

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

disallowed was allowed] (Page 16 of paper book) . 2.11 It is also required to be noted and appreciated that on 27.08.2022 [which is a date prior to order u/s 154 dated 24.02.2023 (supra)], the assessee being aggrieved by the “impugned intimation order” had also filed “first appeal” in terms of Section 246A

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

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

246A of the Act before the Ld. CIT(A) who by the \"impugned order” has dismissed the appeal of the assessee on the grounds and reasons stated therein.\n\n2.3 That the assessee being aggrieved by the “impugned order\" has preferred the instant second appeal before this Tribunal and has raised following grounds of appeal in Form No.36 against

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BHOPAL

In the result, the appeal of the assessee is allowed for\nstatistical purpose

disallowed on account of\ninconsistencies more specifically described in the said order\ndated 13.12.2019 at page-6 which is hereinafter referred to as\nthe \"impugned intimation order\".\n2.2 That the assessee being aggrieved by the aforesaid\n\"impugned intimation order” prefers first appeal u/s 246A of\nthe Act before Ld. CIT(A) who by the “impugned order” has\ndismissed

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

disallowed the deduction under section 80 IA merely on the ground that Page 2 of 12 AGROH TOLL HIGHWAYS PRIVATE LIMITED ITA No. 344/Ind/2025 - A.Y.2021-22 the audit report was furnished after due date of filing the return of Income by the assessee. Addition of Rs. 10,49,29,280/- was thus made. 2.3 That the Assessee being aggrieved

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX CPC, BHOPAL MADHYA PRADESH

In the result, the appeal of the assessee is allowed for\nstatistical purpose

disallowed on account of\ninconsistencies more specifically described in the said order\ndated 13.12.2019 at page-6 which is hereinafter referred to as\nthe \"impugned intimation order”.\n2.2 That the assessee being aggrieved by the aforesaid\n\"impugned intimation order” prefers first appeal u/s 246A of\nthe Act before Ld. CIT(A) who by the “impugned order” has\ndismissed

SANJANA CLOTHINGS PRIVATE LIMITED,INDORE vs. AID, CPC BENGALURU, BENGALURU

In the result appeal of the assesse is allowed for statistical\npurpose

disallow the appellant's claim for\nthe benefit of Section 115BBA when processing the return under\nSection 143(1) of the Act on 24.08.2022.\n6.4 In this connection, the provisions u/s 115BAA of the Act are\nrelevant and extracted as under:-\nCIRCULAR NO. 6/2022 [F. NO. 173/32/2022/ITA-1], DATED\n17-3-2022\n\"Section 115BAA of the Income

BANSAL PATHWAYS DAMOH KATNI P LTD,BHOPAL vs. DCIT 1(1), BHOOPAL

The appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshibansal Pathways Damoh Dcit-1(1), बनाम Katni Private Limited, Bhopal / 15Th Floor Bansal One, Vs. Rani Kamlapati Railway Station, Bhopal

section 36(1)(iii) of the IT Act. 10. The amount being disallowed is 12.20% of Rs.13,63,07,111/- = Rs.1,66,29,946/-”. 2.2 That the assessee being aggrieved by the aforesaid “impugned assessment order” prefers the first appeal u/s 246A

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

section 253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of convenience & brevity] before this tribunal as\nand by way of a second appeal. The Assessee is aggrieved by\nthe order\nbearing\nNumber:-ITBA/NFAC/S/250/2024-\n25/1065627607(1) dated 13/06/2024 passed by the Ld. CIT\n(A) u/s 250 of the Act, which

SHAHID IQBAL,INDORE vs. ITO 5(2), INDORE

The appeal of the assessee is allowed for statistical purpose

disallowed commission expenses. The assessee's first appeal before the CIT(A) was dismissed.", "held": "The Tribunal noted that the assessee had submitted confirmations for commission payments, which needed verification. Consequently, the Tribunal set aside the impugned order and remanded the case back to the Assessing Officer for verification of the confirmations and a fresh speaking order.", "result": "Remanded", "sections

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER- WARD 5, SEHORE, SEHORE

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

disallowed under section 69 of the\nIncome tax Act, 1961 as \"unexplained investments\", to be\ntaxed as per the provisions of Section 115BBE of the\nIncome tax Act, 1961.\"\n2.3\nThat it is also recorded in the “Impugned Assessment\nOrder” that following opportunities were given to the assessee\nwhich is tabulated & is reproduced herein :\n\" 1. Details of opportunities given

SCIENCE FORUM FOR RURAL DEVELOPMENT AND RESEARCH,GRAM MINDIA, SANVER ROAD vs. CIT(A), UJJAIN

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2017-18

Disallowance of Depreciation 6,89,037/- Assessed Income 21,74,733/- 2.8 That in view of the aforesaid income of the assessee for the year under consideration is assessed at Rs.21,74,733/- U/s 144 r.w.s. 142(1) of the Act. 2.9 That the aforesaid order of Ld. A.O bears No.ITBA/AST/S/144/2019-70/1023240276(1) and is dated 27.12.2019 which is hereinafter referred

NAVNEET KUMAR SANCHETI,BHOPAL vs. CIT(A), DELHI

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2013-14 Navneet Kumar Sancheti Nfac Prop. M/S Navnet Kumar Delhi बनाम/ Sancheti, Krishi Upaj Vs. Mandi Ashta (Assessee/Appellant) (Revenue/Respondent) Pan: Acnps5570J Assessee By Shri Govind Rinwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.01.2025 Date Of Pronouncement 23.01.2025

disallowance of Rs. 4.24 crores. In absence of any response or representation to the various notices issued from the office of the first appellate authority, on five different dates of hearing , as evident from the appellate order , the appeal has been dismissed by the Ld CIT ( A ) , without adjudication on the grounds of appeal on merits . 5. Now the assessee

ADIM JATI SEVA SAHKRI SAMITI MYDT FOOLMAL,ALIRAJPUR vs. ITO, JHABUA, JHABUA

In the result the “Impugned order” is set aside as and by\nway of remand back to the file of the Ld

disallowing the claim u/s. 80P of\nthe Act.\n4.2 In this regard, notice u/s 250 of the Act was issued to the\nappellant by the erstwhile Commissioner of Income Tax (NFAC).\nAnother notice u/s 250 of the Act was issued. Again one more\nnotice u/s 250 of the Act was issued and duly served upon the\nappellant. For natural justice

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

246A of the Act before the Ld. CIT(A) who by the “Impugned Order” has dismissed the first appeal of the assessee on the grounds and reasons stated therein. The core grounds and reasons are stated as under: “8.0 In view of the discussion as above and facts of the case, it seems that the appellant has nothing

SHIVA COTTON INDUSTRIES,SENDHWA vs. ITO , SENDHWA

In the result, the appeal stands fully allowed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2016-17

section 40A(3) of the Act aggregating to Rs.4,01,62,262/-. 2.3 That the assessee being aggrieved by the aforesaid “Impugned assessment Order” prefers the first appeal u/s 246A of the Act before the Ld. CIT(A) who by the “Impugned Order” has partly allowed the first appeal of the assessee on the grounds & reasons stated therein. The core