THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

disallowance u/s 68 of the Act pertaining to accommodation entry received by the assessee through shell entities and has also paid commission to the intermediaries @ 1%. The ld. CIT-DR submitted that the AO made addition by considering the statement of Director of Mega Money Commodities Pvt. Ltd. (MMCPL) which was deleted by the ld.CIT(A) without any basis. Therefore

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

disallowance under section 40(a) (ia), but he has not\ndealt with the claim of the assessee for the allowance of the cooperative educator expenses. It\nis like blowing hot and cold. It is a well settled law that the ITO cannot pick and choose some\npart of the material produced before him and reject the other part

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

PATIDAR BUILDER PVT LTD,BHOPAL vs. AO, BHOPAL, BHOPAL

Appeal is allowed partly

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Patidar Builder Pvt. Ltd. Assessing Officer E-4/382 Arera Colony, (Jcit-Range-2, Bhopal) बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacp8931A Assessee By Shri Pankaj Shah & Soumya Bumb, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

section 41(1) is not sustainable and we delete the same. This ground is thus allowed. Ground No. 4: 17. In this ground, the assessee challenges the disallowance

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

In the result, the appeal of the assessee is allowed”

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

disallowed u/s 40A(3) of the Act. The Hon'ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon'ble High Court refers to the decision of the Hon'ble Rajasthan High Court in case of Smt. Harshila Chordia

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

disallowance of Rs. 41,39,084/-. In this regard, the assessment order was perused and it was observed by the AO that the appellant had made purchases from an associated concern (Gupta Trading Co.) at Rs. 41,39,084/-. The AO contends that in the P/L account of ITR the column has been shown as Nil. In order to verify

SHRI SURENDRA KUMAR TRIPATHI,INDORE vs. ITO3(3), INDORE

In the result, Assessee’s appeal in

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16 Surendra Kumar Tripathi Indore Pan:Aarpt4096N : Appellant V/S Ito 3(3) Indore : Respondent Appellant By Shri R.K. Khandelwal, Ar Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 05.08.2021 Date Of Pronouncement 07.09.2021 O R D E R

section 143(3) of the Act. The appellant prays that the said demand to be deleted. 2. Without prejudice the above, on the facts of the case and in law the Ld. CIT(A) erred in confirming the addition of Rs.13,45,000/- on account of disallowance U/S 41

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground No. 1 Unexplained investment in the form of cash loans 2013-14 1,2,3 and notional interest thereon

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground No. 1 Unexplained investment in the form of cash loans 2013-14 1,2,3 and notional interest thereon

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

RAINA GARG,BHOPAL vs. CIT(A), DELHI

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Raina Garg, Ito-4(1), Prop. M/S. Garg Trading Bhopal Company, बनाम/ Purana Kabadkhana, Vs. Jumerati, Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Aawpg4732F Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2024 Date Of Pronouncement 12.02.2024

section 2(41) and not all 6 persons for which the AO has made disallowance. The order of CIT(A) in para