M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

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

D E R PER Bench: This bunch of appeals filed by the assessee are pertaining to the assessment years 2007-08, 2008-09, 2009-10, 2011-12 & 2012-13. Four appeals are related to 2 quantum proceedings and three appeals are related to penalty proceedings. First we take up the appeals related to the quantum proceedings. The common issues involved

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

d) of the M.P. Niji Vyasayik Shikshan Sansthan (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Sansodhan Adhiniyam, 2013. Keeping in view the aforesaid, the recovery of the impugned order of fine from the petitioner institute shall remain stayed till the next date of listing.” 27. We thus observed that the Hon'ble jurisdictional High Court on prime facie has stayed

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

D) of the Act to furnish the information and documents to the authority prescribed u/s 286(1). Thus, on plain reading of section 92D there was no requirement to furnish any report in Form 3CEB hence aforesaid notice for levy of penalty for failure to furnish information u/s 92D(4) was itself invalid because said sub-section (4) was inserted

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

D) (E) (F) (G) (H) = (E-G) (I) =(G/D) (J) 1 Meeta 421 8200 40,40,000 44, 2,87,000 13,94,000 170 228 Rajesh 420 77- Panwar 463 78 2 Seema and 1725 1,82,500 45 60,375 1,22,125 70.80 228 Piyush Zalaya 1000 3 Rajeev

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

D) (E) (F) (G) (H) = (E-G) (I) =(G/D) (J) 1 Meeta 421 8200 40,40,000 44, 2,87,000 13,94,000 170 228 Rajesh 420 77- Panwar 463 78 2 Seema and 1725 1,82,500 45 60,375 1,22,125 70.80 228 Piyush Zalaya 1000 3 Rajeev

M/S. NARMADA MALWA GRAMIN BANK,INDORE vs. THE ACIT-3(1), INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2008-09 Acit- 3(1) M/S. Narmada Malwa Gramin Indore Bank, बनाम/ 201, Arcade Silver, 56 Shops, New Vs. Palasia, Indore (M.P.) (Revenue ) (Respondent) P.A. No. Aaccn2847F Assessment Year: 2008-09

D E R PER MANISH BORAD, A.M: These cross appeals filed by the Revenue and assessee pertaining to A.Y. 2008-09 are directed against the order of Ld. Narmada Malwa Commissioner of Income Tax(Appeals)-I, Indore, (in short ‘CIT(A)’), vide appeal No. IT-132/15-16 order dated 30.10.2015 which is arising out of the order u/s 271(1

THE ACIT-3(1), INDORE vs. M/S. NARMADA MALWA GRAMIN BANK, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2008-09 Acit- 3(1) M/S. Narmada Malwa Gramin Indore Bank, बनाम/ 201, Arcade Silver, 56 Shops, New Vs. Palasia, Indore (M.P.) (Revenue ) (Respondent) P.A. No. Aaccn2847F Assessment Year: 2008-09

D E R PER MANISH BORAD, A.M: These cross appeals filed by the Revenue and assessee pertaining to A.Y. 2008-09 are directed against the order of Ld. Narmada Malwa Commissioner of Income Tax(Appeals)-I, Indore, (in short ‘CIT(A)’), vide appeal No. IT-132/15-16 order dated 30.10.2015 which is arising out of the order u/s 271(1

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

D E R Per Bench: Feeling aggrieved by appeal-order dated 30.05.2023 passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2016 passed by ITO, 1(3), Page 1 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Bhopal

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

D E R Per Bench: Feeling aggrieved by appeal-order dated 30.05.2023 passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2016 passed by ITO, 1(3), Page 1 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Bhopal

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

d) (e) (f) UG 15.00 546.88 280.94 280.00 Average Rate. FF 30.00 69.28 49.64 200.00 Rate of first floor can be slightly below than that of UG Floor LG 26.00 26.00 26.00 150.00 Rate of LG floor can be this much below than that of UG floor ITA Nos.117,118&344/Ind/2017 & 203/Ind/2018 DCIT vs. M. P. Entertainment & Developers