MALWA OXYGEN AND INDUSTRIAL GASES PRIVATE LIMITED ,SECTOR C, INDUSTRIAL AREA vs. AO-RATLAM/INCOME TAX OFFICER, NFAC, RATLAM/DELHI

Appeal is partly allowed for statistical purposes

section 270A(9)(a) of the act for\nmisrepresentation or suppression of facts. Therefore, the penalty provision of\nsection u/s 270A(9)(a) are initiated separately.\n[Disallowance

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

disallowance made by the AO was therefore against the provisions of law.", "result": "Allowed", "sections": [ "14A", "143(3)", "142(1)", "10(35)", "115JB", "270A

NIRVINDHYA SHIKSHA AVAM SANSKRITI PRACHAR SAMITI,RAJGARH vs. ITO, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Nirvindhya Shiksha Avam Income-Tax Officer, Sanskriti Prachar Samiti, Rajgarh Biaora, C/O Adv. Hitesh Chimnani, बनाम/ Ug-37, Trade Centre, Vs. 18,South Tukoganj, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaan8371J Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2024 Date Of Pronouncement 10.09.2024

disallowed as per provisions of section 11(6) of the Income-tax Act. Penalty proceedings u/s 270A of the Income

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

disallowed (House property). That the aforesaid assessment order is hereinafter referred to as the “impugned assessment order”. In the “impugned assessment order” issuance of a penalty notice u/s 274 r.w.s. 270A(1)/ 270A(9)(a) of the Act was contemplated too. 2.2 That as and by way of an order (penalty) passed u/s 270A of the Act i.e. “Misreporting penalty

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

disallowed (House property). That the\naforesaid assessment order is hereinafter referred to as the\n“impugned assessment order”. In the “impugned assessment\norder" issuance of a penalty notice u/s 274 r.w.s.270A(1)/\n270A(9)(a) of the Act was contemplated too.\n2.2 That as and by way of an order (penalty) passed u/s 270A of\nthe Act i.e. “Misreporting penalty

SMT HAFIZ SHAIKH,DEWAS vs. THE ITO WARD-1, DEWAS

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihafiz Shaikh Ito Ward-1 32/2, Laxmi Park Moti Dewas Vs. Bunglow Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajups6986 L Assessee By Ms. Richa Parwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 29.05.2023

disallowed and accordingly added to the total income of the assessee for the F.Y. 2016-17 relevant to A.Y. 2017-18. I am satisfied that assessee under reporting income as per provision of section 270A

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

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

disallowing exemption for non-filing of return.", "result": "Allowed", "sections": [ "144", "139(1)", "139(4C)", "10(23C)(iiiad)", "80AC", "270A

INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

sections": [ "143(3)", "144B", "143(2)", "142(1)", "270A", "46A", "139(1)", "206C", "133(6)" ], "issues": "Whether the disallowance of 100% of purchases

MR.VINEET SHRIVASTAVA,BHOPAL vs. THE ITO ( IT&TP), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimr. Vineet Shrivastava Ito (It & Tp) E-7/795, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bcxps 2544 H Assessee By Shri Rohit Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.06.2023 Date Of Pronouncement 22.06.2023

disallowing the benefit of section 54 of the Act amounting to INR 64.04.260 on alleged ground that the deposit in capital gain account scheme was made on 3 September 2019 falling beyond the due date of filing return under section 139 of the Act. 6.1 That the Ld. AO failed appreciate that the account opening application along with cheque number

KHANDWA INDUSTRIES PRIVATE LIMITED,INDORE vs. ACIT, KHANDWA, KHANDWA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Khandwa Industries Pvt. Ld., Acit, G-2 Amans Corner, Khandwa बनाम/ 301, Goyal Vihar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aadck4103G Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.03.2025 Date Of Pronouncement 21.03.2025

Section 40A(2)(b) of the Act. The Appellant prays the said arbitrary disallowance be directed to be deleted. Page 1 of 8 Khandwa Industries Pvt. Ltd. ITA No. 309/Ind/2024 – AY 2017-18 2. The CIT(A) failed to appreciate and ought to have held that the AO has not perused the audit report correctly and neither questioned the reasonableness

HAMID HUSAIN,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Appeals are allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiito-4(1), Hamid Husain, बनाम/ Bhopal 369, Kaji Camp, Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Revenue/Appellant) (Assessee/Respondent) Hamid Husain, Assessment Unit, बनाम/ 369, Kaji Camp, Income Tax Department Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Assessee/Appellant) (Revenue/Respondent)

section 270A of the I.T. Act are also being initiated separately for under reporting of the income. (Addition of Rs. 9,10,39,185/-)” (ii) Aggrieved, the assessee carried matter in first-appeal before CIT(A). The assessee made detailed submission which is re-produced by CIT(A) in Para No. 4 / Pages 3 to 6 of impugned order

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

Section 201(1A) of the Act, therefore, would not assume the character of business expenditure and cannot be regarded as a compensatory payment as contended by learned counsel for the assessee.” (ii) Ferro Alloys Corporation Ltd. Vs. CIT(1992) 196 ITR 406 (Bombay High Court): The Hon’ble Court held thus: “3. The point stands concluded against the assessee

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

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

disallowing, allowable Deduction of Interest Income validly Claimed for Rs. 22867733/- by incorrectly interpreting provision of Section 80P (2) (d) and 80P(4). 2. The Learned Assessing Officer has erred in initiating penalty provisions u/s 270A

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

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

disallowing, allowable Deduction of Interest Income validly Claimed for Rs. 22867733/- by incorrectly interpreting provision of Section 80P (2) (d) and 80P(4). 2. The Learned Assessing Officer has erred in initiating penalty provisions u/s 270A

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Ito, Mandsaur बनाम/ Mandal Karmchari Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

270A(2) of the I. T. Act for under-reporting of income. Further, out of Rs. 54,43,636/- claimed by assessee, CPC has already disallowed a sum of Rs. 17,150/- while processing the ITR u/s 143(1) of the Act. Therefore, disallowable deduction is restricted to Rs. 54,26,486/- (Addition of Rs. 54,26,486/-)” (ii) Aggrieved