M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 5 DBL Sardarpur Badnawar Tollways M/s DBL:249900 Limited (250000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

disallowed the above claim made by the appellant stating that the activity of the appellant cannot be termed as manufacture or production as required by the provisions of section 32(1)(iia) and 32AC of the Income Tax Act, 1961 by relying heavily upon the judgment of Hon'ble Supreme Court in the case of NC Budhraja reported

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

249 CTR 51 (AII)\n(iii)\nCIT Vs. Pruthvi Brokers & Shareholdings 349 ITR 336 (Bom)\n(iv)\nCIT Vs. Sam Global Securities Ltd. 360 ITR 682 (Del)\nLd. AR also takes support from National Thermal Power Company Ltd. Vs.\nCIT (1998) 229 ITR 383 (SC).\n9.\nHowever, Ld. DR for revenue is opposing assessee's prayer with the\nreasoning that

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)

Disallowance of freight expenses u/s 40(a)(ia) 2013-14 3 2014-15 2 2016-17 4 2017-18 5 2018-19 7 7 Unexplained investment in construction of house 2016-17 3 u/s 69 2017-18 3 2018-19 3 8 Unexplained investment in furniture & fixture 2017-18 4 2018-19 4 9 Unexplained cash credit u/s 68 related

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)

Disallowance of freight expenses u/s 40(a)(ia) 2013-14 3 2014-15 2 2016-17 4 2017-18 5 2018-19 7 7 Unexplained investment in construction of house 2016-17 3 u/s 69 2017-18 3 2018-19 3 8 Unexplained investment in furniture & fixture 2017-18 4 2018-19 4 9 Unexplained cash credit u/s 68 related

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

VIJAY KUMAR PAREKH,INDORE vs. WARD1(1) INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Parekh Ito-Ward -1(1) 406-407 Apollo Tower, 2Mg Indore Road Vs. Indore-452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3277M Assessee By Shri Abhinava Jain & Sudhir Padliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024

disallowance of claim of set off of loss under the head income from other sources against the business income of the assessee for year under consideration. Ld. AR has submitted that the assessee filed a petition u/s 154 on 5th August 2014 and thereafter did not receive any communication from the department/CPC. Only when the assessee came to know about

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

b) of the Income tax\nAct, 1961 for representing the case. However, in response\nthe assessee did not furnish any reply. In view of the\nnoncompliance to the notice issued on the part of the\nassessee, the Jurisdictional Assessing Officer, relying on\nthe information available with the Department, passed\nOrder under section 148A(d) of the Income

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

b"य एवं "ादे*शक Fतर पर @व*भ"न पदD पर रहा हूँ और @व*भ"न िजLमेदाTरयां भी 6नभाता रहा हूँ । इसी "कार चुनावD के दौरान भी , चुनाव "बंधन से जुड़े हुए @व*भ"न काय: भी मेरे Bवारा देखे जाते ह- । उपरो"त जानकाTरयD पाटY के @व*भ"न काय:कता:ओं के Bवारा समय समय पर

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

249(2)/249(3). In this case, there is no explanation for the delay nor is there any request for condonation of such delay. In view of the above facts, the appeal is dismissed in limini.” 6. Thus, it is clear that the Ld. CIT(A) has dismissed the appeal as barred by limitation and in absence of any application