M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

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

256 ITR 1, wherein the Full Bench of this Court had taken a completely contrary view and it was submitted that the Division Bench did not follow the Full Bench. It was pointed out that the Full Bench held that when a regular order of assessment is passed in terms of section 143(3) of the Act, a presumption

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

In the result, appeal for A

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

256 ITR 1, wherein the Full Bench of this Court had taken a completely contrary view and it was submitted that the Division Bench did not follow the Full Bench. It was pointed out that the Full Bench held that when a regular order of assessment is passed in terms of section 143(3) of the Act, a presumption

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

In the result, appeal for A

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

256 ITR 1, wherein the Full Bench of this Court had taken a completely contrary view and it was submitted that the Division Bench did not follow the Full Bench. It was pointed out that the Full Bench held that when a regular order of assessment is passed in terms of section 143(3) of the Act, a presumption

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

The appeal of the assesse is disposed off in terms of

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

256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261. Signature of the Declarant [Permanent Account Number]: DK Goyal: D.K. Construction: AAAFD7121P 1, Dinesh Kumar Goyal do hereby declare that to the best of my knowledge and belief what is stated above is correct, complete and is truly stated. 1 further declare

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

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

1,76,000/- and depreciation of Rs.66,441/-) incurred on the maintenance of guest houses was disallowed and added to the total income. Though the assessment was re-opened on the alleged ground of various disallowable claims but except for the aforenoted disallowance, neither any other claim was disallowed nor any addition was made. In support of his order

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

1 and 2 above, shall not raise the said question(s) of law in the case referred to in paragraph 2 above in appeal before any appellate authority or for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

256 Eligible investment as tabulated in Table no.3 Rs.90,34,341/- 19. Thus as manifest from the assessment order that the AO did not accept the claim of the assessee regarding fair market value of the land as on 01.04.1981 and referred the matter to the DVO, however, the report of the DVO was not received till the limitation

M/S. CHHAGANLAL KISHANLAL & CO.,BURHANPUR vs. THE ACIT, KHANDWA

In the result, the appeal of the assessee stands allowed

Bench: Shri C.M. Garg & Shri O.P. Meena

256/-, (consisting of capital of partners of Rs. 10,04,83,765/-, loan and advances from friends and relatives and Rs. 12,25,81,177/- from sundry creditors), as against total interest bearing funds of Rs. 8,19,66,386/- mainly borrowed from bank. Thus, total interest-free funds and interest bearing funds of Rs. 37,67,71,642/- were

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

256 ( or section 260A). Needless to say the orders passed by the Tribunal are binding on all the Revenue authorities functioning under the jurisdiction of the Tribunal.” 5.13 The Hon'ble M.P. High Court had also categorically stated that “obviously, the CIT(A) not only committed judicial impropriety but also erred in law in refusing to follow the order

M/S PRADHAN ENGINEERING ENTERPRISES PVT. LTD.,DEWAS vs. THE ACIT 1(1), UJJAIN

In the result, the appeal of the Assessee for A

Bench: Shri Kul Bharat & Shri Manish Borad

section 36 (1) (vii) w.e.f. 1.4.1989, an assessee had to establish, as a matter of fact, that the debt advanced by the assessee had, in fact, become irrecoverable or whether writing off the debt as irrecoverable in the accounts was sufficient. Hon'ble Court HELD that:- (i) The position in law is well-settled. After 1.4.1989, it is not necessary

M/S PRADHAN ENGINEERING ENTERPRISES PVT. LTD.,DEWAS vs. THE ACIT 1(1), UJJAIN

In the result, the appeal of the Assessee for A

Bench: Shri Kul Bharat & Shri Manish Borad

section 36 (1) (vii) w.e.f. 1.4.1989, an assessee had to establish, as a matter of fact, that the debt advanced by the assessee had, in fact, become irrecoverable or whether writing off the debt as irrecoverable in the accounts was sufficient. Hon'ble Court HELD that:- (i) The position in law is well-settled. After 1.4.1989, it is not necessary