RAINA GARG,BHOPAL vs. CIT(A), DELHI

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Raina Garg, Ito-4(1), Prop. M/S. Garg Trading Bhopal Company, बनाम/ Purana Kabadkhana, Vs. Jumerati, Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Aawpg4732F Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2024 Date Of Pronouncement 12.02.2024

250/- being payment of VAT on sale of vehicle be held to be unreasonable and unjustified. The disallowance made be deleted. (5) In the alternative and without prejudice to the grounds stated above the additions and disallowances made by the ld. AO and upheld by Ld. CIT(A) be held to be high and unreasonable and be suitably reduced

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 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved whopping addition and the AO considered his additions on sound footing

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 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved whopping addition and the AO considered his additions on sound footing

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. 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

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

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. 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

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of Return Under Section 139(1).

250/-. Thereafter, CPC Bangalore processed the return and an intimation under section 143(1) of the Act was passed on 18-04-2020. The income was assessed at ₹ 14,13,310/- in the said intimation by making disallowance of claim of ₹ 2,27,067/- in respect of employee’s contribution towards provident fund and ESIC which was paid beyond

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 187/Ind/2021 A.Y. 2019-2020 Page No 2 Kwality Motel Shiraz vs. Asst. Director of Income Tax “1. On the facts and circumstances of the case National Faceless Appeal Centre [NFAC], New Delhi has erred in confirming

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

250(6) of the Act on 28.02.2018 for AY 2014-15 and AY 2015-16 and upheld the intimations issued to the assessee disallowing the exemption u/s 10 of the Act relying upon the specific facts of the case and the judicial decisions in this 19 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. regard. Since, the demand was confirmed

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

250(6) of the Act on 28.02.2018 for AY 2014-15 and AY 2015-16 and upheld the intimations issued to the assessee disallowing the exemption u/s 10 of the Act relying upon the specific facts of the case and the judicial decisions in this 19 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. regard. Since, the demand was confirmed

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

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

disallowance of deduction claimed under section 80P of the Act am the Ld. CIT(A), NFAC, Delhi vide order dated 27-12-2022 passed under section 25 of the Act dismissed the appeal filed by the society. 3. The said order passed by the Ld. CIT(A), NFAC, Delhi was served on the registered E-Mall of the society which

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

250 of the Income Tax Act, 1961 dated 18.04.2024, which has emanated from the order of the Assessing Officer dated 22.03.2016 passed u/s 143(3), ITO, Sehore. 2. The grounds of appeal taken by the assessee in the memorandum of appeal are as follows: Page 1 of 7 Navneet Kumar Sancheti ITA No. 495/Ind/2024 – AY 2013-14, “1.That the disallowances

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

250/- and Rs.2,12,250/- respectively. The common facts presented before us that all these three amounts were claimed as transfer by the assessee from his personal saving bank account held with Punjab National Bank to its sole proprietaryship concern M/s Anand Industries. Ld. CIT(A) denied the relief by making general observation that assessee could not placed any evidence

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

250/- and Rs.2,12,250/- respectively. The common facts presented before us that all these three amounts were claimed as transfer by the assessee from his personal saving bank account held with Punjab National Bank to its sole proprietaryship concern M/s Anand Industries. Ld. CIT(A) denied the relief by making general observation that assessee could not placed any evidence

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

250/- and Rs.2,12,250/- respectively. The common facts presented before us that all these three amounts were claimed as transfer by the assessee from his personal saving bank account held with Punjab National Bank to its sole proprietaryship concern M/s Anand Industries. Ld. CIT(A) denied the relief by making general observation that assessee could not placed any evidence

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)

6 of 33 Som Distilleries and Breweries Limited, Bhopal ITA Nos. 271/Ind/2023 (A.Y. 2013-14) & ITA No. 297/Ind/2023 (A.Y. 2014-15) Ground No. 3: 12. In this ground, the assessee has challenged the disallowance of Rs. 1,20,000/- made by AO and upheld by CIT(A) on account of hotel expenses. 13. The AO has made impugned 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)

6 of 33 Som Distilleries and Breweries Limited, Bhopal ITA Nos. 271/Ind/2023 (A.Y. 2013-14) & ITA No. 297/Ind/2023 (A.Y. 2014-15) Ground No. 3: 12. In this ground, the assessee has challenged the disallowance of Rs. 1,20,000/- made by AO and upheld by CIT(A) on account of hotel expenses. 13. The AO has made impugned disallowance

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

disallowance made by the learned A.O. and confirmed by Learned CIT(A) be held to be high and unreasonable and be suitably reduced. 3. The appellant craves leave to add, mend or alter any Ground of Appeal before or during the course of appellate proceedings.” First we shall deal with ITA No. 276/Ind/2025 (A.Y. 2011-12) 3. The brief facts