SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

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

section 260A of the Income Tax Act, 1961 (IT Act) to challenge the orders made by the Assessing Officer, CIT (Appeals) and the ITAT, disallowing

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

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

section 260A of the Income Tax Act, 1961 (IT Act) to challenge the orders made by the Assessing Officer, CIT (Appeals) and the ITAT, disallowing

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

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

section 260A of the Income Tax Act, 1961 (IT Act) to challenge the orders made by the Assessing Officer, CIT (Appeals) and the ITAT, disallowing

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

disallowance of claim by the AO is not justified. In support of his contention he has relied upon following decisions: 1. Hon'ble High Court of Punjab & Haryana in the case of Pr CIT[Central], Ludhiana Vs Prem Pal Gandhi [ITA- 95-2017] 2.Smt Shweta Agrawal Vs. ACIT 5(1), Indore [ITA No. 281/Ind/2019] 3.Kumari Ayushi Nyati

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

disallowed assessee’s claim which the assessee accepted. However, the AO imposed penalty u/s 271(1)(c) and on appeal, the Hon’ble Supreme Court exonerated assessee from penalty. The relevant portion of Hon’ble Supreme Court’s order is re-produced below: “5. Even though the Statement indicated that the provision towards payment of gratuity was not allowable

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

disallowed assessee’s claim which the assessee accepted. However, the AO imposed penalty u/s 271(1)(c) and on appeal, the Hon’ble Supreme Court exonerated assessee from penalty. The relevant portion of Hon’ble Supreme Court’s order is re-produced below: “5. Even though the Statement indicated that the provision towards payment of gratuity was not allowable

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

disallowance of claim of INR 72,992/- under section 10AA of the Act on the interest earned from fixed deposits kept with bank(s) by the Appellant as margin money for providing letter of credit and guarantee to the suppliers and other Government departments for registration like Sales Tax etc. 8. Deduction in respect of 'Education Cess on income

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

In the result, appeal for A

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

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) or the Appellate Tribunal or the High Court or the Supreme Court

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

In the result, appeal for A

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

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) or the Appellate Tribunal or the High Court or the Supreme Court

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

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) or the Appellate Tribunal or the High Court or the Supreme Court

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

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

disallowances in assessment framed U/s 153A of the Act, the Id. CIT(A) should have held that none of the addition made are sustainable in the present case. 2.1 BECAUSE assessment order dated 20.12.2019 was issued manually i.e. without Document Identification Number (in short 'DIN'), accordingly, the same was liable to be held as invalid and deemed to have never

SMT. PADMA KALANI,INDORE vs. ITO-1(3), INDORE, INDORE

In the result both the appeals of the assessee are allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

disallowance considering the amount of interest paid to the bank. Secondly the point to be considered is that interest @18% was charged from the amount advanced to Kalani Industries. It therefore is beyond doubt that the assessee was prudently carrying on her business. That the learned AO ignored the fact that the amount advance to P.S. Kalani should have been

SMT. PADMA KALANI,INDORE vs. ITO 3(1), INDORE

In the result both the appeals of the assessee are allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

disallowance considering the amount of interest paid to the bank. Secondly the point to be considered is that interest @18% was charged from the amount advanced to Kalani Industries. It therefore is beyond doubt that the assessee was prudently carrying on her business. That the learned AO ignored the fact that the amount advance to P.S. Kalani should have been

ACIT CENTTRAL -2 INDORE, INDORE vs. M/S KALYAN TOLL INFRASTRUCTURE LTD, INDORE

Accordingly ground no. 2 of the cross objection stands allowed

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Dcit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M

disallowance/ additions can be made in the assessment u/s. 153A of the I.T. Act. Even otherwise, we find force in the Ld. Counsel's submissions that the issue in dispute is also covered by the decision of the Hon 'ble Jurisdictional High Court in the case of CIT(Central)- III vs. Kabul Chawla in ITA No. 707, 709, 713/Del/2014 wherein

THE DCIT-2(1), BHOPAL vs. M/S. HAI HAY KSHATRIYA EDUCATION SOCIETY, BHOPAL

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

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

260A of the Act before the Hon’ble High Court and assessees agree to apply the final decision of the Hon’ble High Court in the appeals filed by the revenue in respect of four assessees for assessment year 2011-12 in ITANos.77 to 80 of 2017. The Tribunal directed the AO to file his comments on the declaration