RADHIKA DEVCON PRIVATE LIMITED,INDORE vs. ITO-4(1), INDORE, INDORE

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri Paresh M. Joshiassessment Year: 2015-16

disallowance under Section 40A(3) of the Act be not made of Rs.38,42,750/- in terms of Section 40A

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

3) is to curb and reduce the possibilities of black money transactions when neither the genuineness of the payment nor the identity of the payee were in dispute and the payments were made in the compelling circumstances and on account of peculiar situation then disallowance under section 40A

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

3) is to curb and reduce the possibilities of black money transactions when neither the genuineness of the payment nor the identity of the payee were in dispute and the payments were made in the compelling circumstances and on account of peculiar situation then disallowance under section 40A

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

3) is to curb and reduce the possibilities of black money transactions when neither the genuineness of the payment nor the identity of the payee were in dispute and the payments were made in the compelling circumstances and on account of peculiar situation then disallowance under section 40A

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

3) is to curb and reduce the possibilities of black money transactions when neither the genuineness of the payment nor the identity of the payee were in dispute and the payments were made in the compelling circumstances and on account of peculiar situation then disallowance under section 40A

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

3) is to curb and reduce the possibilities of black money transactions when neither the genuineness of the payment nor the identity of the payee were in dispute and the payments were made in the compelling circumstances and on account of peculiar situation then disallowance under section 40A

THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

section 40A(3). Ld. AO show-caused the assessee as to why disallowance u/s 40A(3) may not be made

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

section 40A(3). Accordingly, the AO made disallowance. 36. During first-appeal, Ld. CIT(A) deleted the disallowance by observing

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

section 40A(3) and also in making impugned disallowance. Thus, disallowance made by the Ld. AO amounting to Rs. 2,53,63,900/- in A.Y. 2015-16 and Rs. 1,58,16,000/- in A.Y. 2016-17 are hereby

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

section 40A(3) and also in making impugned disallowance. Thus, disallowance made by the Ld. AO amounting to Rs. 2,53,63,900/- in A.Y. 2015-16 and Rs. 1,58,16,000/- in A.Y. 2016-17 are hereby

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

section 40A(3) and also in making impugned disallowance. Thus, disallowance made by the Ld. AO amounting to Rs. 2,53,63,900/- in A.Y. 2015-16 and Rs. 1,58,16,000/- in A.Y. 2016-17 are hereby

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

disallowance of Rs. 65,33,000/- under section 40A(3) of the Act on account of alleged payments made by the appellant

RAJKUMAR GOYAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal of the assesse is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniraj Kumar Goyal Pr. Cit-2 42, Narmda Marg Barwaha Indore Vs. Khargone (Appellant / Assessee) (Revenue) Pan: Ackpg 1896N Assessee By Shri Ram Gilda, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.09.2023 Date Of Pronouncement 20.11.2023

section 43B of the Act. On the second issue the Pr. CIT held that the AO has not examined the issue of disallowance u/s 40A(3

BHARAT JAROLI,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year : 2014-15 Shri Bharat Jaroli, Pr. Cit, B.No. 45, 1, Kila Road, Ujjain बनाम/ Mahaveer Bagh, Vs. Neemuch (Assessee / Appellant) (Revenue / Respondent) Pan: Aanpj5994K Assessee By Shri Anil Khandelwal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.01.2024 Date Of Pronouncement 29.02.2024

disallowance u/s 40A(3). Therefore, this is a case of complete lack of inquiry on the part of AO, which renders the assessment order erroneous so far as prejudicial to the interests of revenue. The Ld. Departmental Representative has further contended that the provisions of Section

PATIDAR BUILER PRIVATE LTD.,BHOPAL vs. ASSESSING OFFICER, BHOPAL

Appeal is allowed partly

Section 40A(3) disallowance), the disallowance is partly allowed by deleting the amount of Rs. 41,730/- paid on a Sunday

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 145(3) are in order. v) Further on examination of books of account it was found dis under:- (a) Cash payments against purchases exceeding Rs.20-400 were made amounting to Rs. 13,92,820/- are disallowable us-40A

PRAHLAD DAS GOYAL,BHOPAL vs. DCIT - 1(1) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Prahlad Das Goyal, Dcit/Acit 1(1) 18, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3494L Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 04.08.2025

disallowed if they are made in cash in the sums exceeding the amount specified under section 40A(3). We have

SANJEEV JHA,SARWA SAMPAN NAGAR vs. INCOME TAX OFFICER NFAC, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Sanjeev Jha, Income-Tax Officer, 195, Sarwa Sampan Nfac, Nagar, Delhi बनाम/ Kanadia Road, Vs. Near Columbia Convent, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aeypj7626M Assessee By Shri H.N.Joshi, Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

disallowance attracted by section 40A(3) for cash payments exceeding the prescribed limit of Rs. 10,000/-, the assessee made