HEMLATA PATEL,DEWAS vs. INCOME TAX OFFICER , DEWAS

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

sections": ["253", "143(1)", "139(1)", "246A", "90/90A", "128", "139(4)", "143(1)(a)"], "issues": "Whether the disallowance of foreign

NILESH PORWAL,INDORE vs. DCIT/ACIT, INDORE

Appeal is allowed for statistical purpose

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing.\n3. On merit of case, Ld. AR submitted that the AO has disallowed

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

GOURAV BHARGAVA,BHOPAL vs. ADDL/JCIT(A)-1 DELHI, DELHI

Appeal is partly allowed

disallowance was remanded to the AO for verification.", "result": "Partly Allowed", "sections": [ "143(1)", "253(5)", "43B", "36(1)(ii)", "139(1)", "234B

NAGAR PALIKA NIGAM KARMCHARI KALYAN SAKH SAHAKARI SANSTHA MARYADIT,UJJAIN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Nagar Palika Nigam Cpc, Bangaluru / Karmchari Kalyan Sakh Cit, Nfac, Delhi Sahakari Sanstha बनाम/ Maryadit, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aactn7778G Assessee By Ms. Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.09.2024 Date Of Pronouncement 09.09.2024

disallowed such deduction without authority of law as would be seen in subsequent discussion, therefore the assessee’s case has full strength on merit as well. With these submissions, Ld. AR prayed that the delay in filing appeal, even if there, be condoned in the light of court decisions. Ld. DR for Revenue did not express any objection against

ACIT, BHOPAL vs. M.P.STATE CO-OP. HOUSING FEDERATION LTD., BHOPAL

253(5) and the decision of Hon'ble\nSupreme Court, we take a judicious view, condone delay, admit this\nappeal and proceed with hearing.\n3. The revenue/appellant has raised following solitary ground:\n“On the facts and in the circumstances of the case, the Ld. CIT(A)-I,\nBhopal, erred in deleting the addition

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

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 is passed before the order of the Commissioner (Appeals

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

In the result, appeal for A

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

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 is passed before the order of the Commissioner (Appeals

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

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 is passed before the order of the Commissioner (Appeals

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

253 ITR 749, DCIT vs. Brilliant Esates Private Limited order dated 13.12.2018 in ITANo.349/Ind/2017 Coordinate Bench of this Tribunal. The order of the Coordinate Bench of this Tribunal in case of DCIT vs. Globus Mega Project Pvt. Ltd. in ITANo.446 & 447/Ind/2018 dated 08.09.2022. 36. On the other hand, Ld. DR has submitted that the AO has made disallowance

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

253 ITR 749, DCIT vs. Brilliant Esates Private Limited order dated 13.12.2018 in ITANo.349/Ind/2017 Coordinate Bench of this Tribunal. The order of the Coordinate Bench of this Tribunal in case of DCIT vs. Globus Mega Project Pvt. Ltd. in ITANo.446 & 447/Ind/2018 dated 08.09.2022. 36. On the other hand, Ld. DR has submitted that the AO has made disallowance

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

253 ITR 749, DCIT vs. Brilliant Esates Private Limited order dated 13.12.2018 in ITANo.349/Ind/2017 Coordinate Bench of this Tribunal. The order of the Coordinate Bench of this Tribunal in case of DCIT vs. Globus Mega Project Pvt. Ltd. in ITANo.446 & 447/Ind/2018 dated 08.09.2022. 36. On the other hand, Ld. DR has submitted that the AO has made disallowance

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

253 ITR 749, DCIT vs. Brilliant Esates Private Limited order dated 13.12.2018 in ITANo.349/Ind/2017 Coordinate Bench of this Tribunal. The order of the Coordinate Bench of this Tribunal in case of DCIT vs. Globus Mega Project Pvt. Ltd. in ITANo.446 & 447/Ind/2018 dated 08.09.2022. 36. On the other hand, Ld. DR has submitted that the AO has made disallowance

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

253 ITR 749, DCIT vs. Brilliant Esates Private Limited order dated 13.12.2018 in ITANo.349/Ind/2017 Coordinate Bench of this Tribunal. The order of the Coordinate Bench of this Tribunal in case of DCIT vs. Globus Mega Project Pvt. Ltd. in ITANo.446 & 447/Ind/2018 dated 08.09.2022. 36. On the other hand, Ld. DR has submitted that the AO has made disallowance

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

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

disallowed the deduction claimed u/s 80IB(10) of the I.T. Act by the appellant. (6) That on the facts and in the circumstances of the case and in law, the levy of interest u/s 234B is unlawful and hence, be cancelled.” 2. The registry has informed that there is a delay of 2,425 days in filing this appeal, therefore

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

Section 253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act” for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing Number ITBA/APL/S/250/2024-\n25/1066707475(1) dated 15.07.2024 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n\"Impugned order\". The relevant Assessment Year

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

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

Section 253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act” for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing\nNumber\nITBA/APL/S/250/2024-\n25/1066707475(1) dated 15.07.2024 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n\"Impugned order\". The relevant Assessment Year