ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. (the assessee has claimed deduction amounting to Rs.9,09,14,28,003/- but the same was restricted by the assessing officer to Rs.404,12,33,449/- being the profit computed by the assessee, as per section

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

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

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance of deduction u/s 80IA(4) of Rs. 51,04,755/- made by the AO.” Ground No. 1 of AY 2009-10 and 2010-11: 4. These grounds are legal grounds and challenge the validity of Revenue’s action u/s 147. However, at the time of hearing, the Ld. AR representing the assessee prayed not to press these grounds. Accordingly

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance of deduction u/s 80IA(4) of Rs. 51,04,755/- made by the AO.” Ground No. 1 of AY 2009-10 and 2010-11: 4. These grounds are legal grounds and challenge the validity of Revenue’s action u/s 147. However, at the time of hearing, the Ld. AR representing the assessee prayed not to press these grounds. Accordingly

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance of deduction u/s 80IA(4) of Rs. 51,04,755/- made by the AO.” Ground No. 1 of AY 2009-10 and 2010-11: 4. These grounds are legal grounds and challenge the validity of Revenue’s action u/s 147. However, at the time of hearing, the Ld. AR representing the assessee prayed not to press these grounds. Accordingly

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance of deduction u/s 80IA(4) of Rs. 51,04,755/- made by the AO.” Ground No. 1 of AY 2009-10 and 2010-11: 4. These grounds are legal grounds and challenge the validity of Revenue’s action u/s 147. However, at the time of hearing, the Ld. AR representing the assessee prayed not to press these grounds. Accordingly

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

disallowance of deduction u/s 80IA(4) of Rs. 51,04,755/- made by the AO.” Ground No. 1 of AY 2009-10 and 2010-11: 4. These grounds are legal grounds and challenge the validity of Revenue’s action u/s 147. However, at the time of hearing, the Ld. AR representing the assessee prayed not to press these grounds. Accordingly

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

section 132(4) of the Act was recorded on 13-05-2011 and 27-05-2011, from Shri Tikamchand Garg , head of Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. Garg family, wherein in reply to question No.2 of his statement dtd. 13-05-2011 (Paper Book Page No.2) and again on 27-05-2013 in reply to question

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

section 132(4) of the Act was recorded on 13-05-2011 and 27-05-2011, from Shri Tikamchand Garg , head of Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. Garg family, wherein in reply to question No.2 of his statement dtd. 13-05-2011 (Paper Book Page No.2) and again on 27-05-2013 in reply to question