PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee before this Tribunal in terms of Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee before this Tribunal in terms of Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee before this Tribunal in terms of Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee before this Tribunal in terms of Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated

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

d) The order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person.” Accordingly, the provisions of clause (a) of the explanation are applicable in the present case. 2.2 Remarks on the assessee’s submission

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result appeal of Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit-4(1), Indore Maral Overseas Ltd., बनाम/ Maral Sarovar, V& Po Vs. Khalbujurg, Kasrawad, Khargone, Bhopal

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-1046/2021-22 dated 29.07.2022[DR No. 39/12 D No. 427] passed

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

253/- shown in the audited financial statement and has also not disputed that the assessee society is carrying out charitable activity by way of giving medical relief to poor and also imparting education through Index Medical College and the assessee is regularly carrying out Mayank Welfare society ITANos.232 & 776/Ind/2018/17 the activities for which it was granted registration u/s 12AA(1

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

253/- shown in the audited financial statement and has also not disputed that the assessee society is carrying out charitable activity by way of giving medical relief to poor and also imparting education through Index Medical College and the assessee is regularly carrying out Mayank Welfare society ITANos.232 & 776/Ind/2018/17 the activities for which it was granted registration u/s 12AA(1

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

In the result, appeal for A

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

d. Murlimanohar Ramkishan Mundhra vs ITO e. PCIT vs Fibres and Fabrics International (P.) Ltd [2022] 139 taxmann.com 562 (SC) f. CIT vs. Eicher Ltd. 294 ITR 310 2.3 Thus, Ld. AR submitted that though in the assessment order u/s. 143(3), the Id.AO did not discuss the said matter however, that would not permit the AO to review

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

In the result, appeal for A

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

d. Murlimanohar Ramkishan Mundhra vs ITO e. PCIT vs Fibres and Fabrics International (P.) Ltd [2022] 139 taxmann.com 562 (SC) f. CIT vs. Eicher Ltd. 294 ITR 310 2.3 Thus, Ld. AR submitted that though in the assessment order u/s. 143(3), the Id.AO did not discuss the said matter however, that would not permit the AO to review

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

d. Murlimanohar Ramkishan Mundhra vs ITO e. PCIT vs Fibres and Fabrics International (P.) Ltd [2022] 139 taxmann.com 562 (SC) f. CIT vs. Eicher Ltd. 294 ITR 310 2.3 Thus, Ld. AR submitted that though in the assessment order u/s. 143(3), the Id.AO did not discuss the said matter however, that would not permit the AO to review

DCIT(EXEMPTION), BHOPAL vs. VANASHPATI SMRITI SHIKSHA SAMITI, BHOPAL, BHOPAL

In the result the appeal of Revenue is dismissed and the cross- objection of assessee is allowed

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani(Virtual Hearing) & C.O. No.33/Ind/2021 Assessment Year: 2016-17 Dcit (Exemption) Vanashpati Smriti Bhopal Shiksha Samiti, Bhopal बनाम/ (Appellant / Revenue) (Respondent / Assessee) Vs. P.A. No. Aadts0547H Appellant By Shri P.K. Mitra Sr. Dr Respondent By Shri Pavan Ved, Ar Date Of Hearing: 03.03.2022 Date Of Pronouncement: 11.05.2022 आदेश / O R D E R

D E R PER BHAGIRATH MAL BIYANI, A.M.: 1. This appeal filed by the Revenue is directed against the order dated 21.08.2020 of the learned CIT(A)-2, Bhopal [“Ld. CIT(A)”] in Appeal No. CIT(A)-2/BPL/IT-10186/18-19, which in turn arises out of the assessment-order dated 07.12.2018 passed by the learned Exemption Circle, Bhopal

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

Appeal is partly allowed

253(5) and the\nGourav Bhargava\nITA No. 235/Ind/2025 – AY 2023-24\ndecision of Hon'ble Supreme Court, we take a judicious view, condone the\nsmall delay of 23 days, admit appeal and proceed with hearing.\n3. The background facts leading to present appeal are such that the\nassessee-individual filed his return of income

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 09.04.2024 passed by learned Commissioner of Income-tax (Appeal), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2017 passed by ITO, 3(5), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

d) where the Assessing Officer has made the order appealed against without giving\nsufficient opportunity to the appellant to adduce evidence relevant to any ground\nof appeal.\n(2) No evidence shall be admitted under sub-rule (1) unless the Deputy\nCommission (Appeals) or, as the case may be, the Commissioner (Appeals) records in\nwriting the reasons for its admission

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

d) where the Assessing Officer has made the order appealed against without giving\nsufficient opportunity to the appellant to adduce evidence relevant to any ground\nof appeal.\n(2) No evidence shall be admitted under sub-rule (1) unless the Deputy\nCommission (Appeals) or, as the case may be, the Commissioner (Appeals) records in\nwriting the reasons for its admission

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

D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee u/s 253 of the Income Tax Act 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number: ITBA/APL/S/250/2024- Page 1 of 17 Morni Sarees Private Limited ITA. No.910/Ind/2024

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

253 may appeal to the Tribunal. The Tribunal has power to pass such orders on such an appeal as it thinks fit. Sub section (4) of section 254 attaches finality to, the orders of the Tribunal subject to the provisions of section 256 ( or section 260A). Needless to say the orders passed by the Tribunal are binding