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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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&

41,52,223/- on account of claim of addition depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97

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

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

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

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

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

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

41,283/- made by the AO.” ITA No. 314/Ind/2018 – AY 2014-15: Page 2 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 “(1) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA

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

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

41,283/- made by the AO.” ITA No. 314/Ind/2018 – AY 2014-15: Page 2 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 “(1) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA

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

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

41,283/- made by the AO.” ITA No. 314/Ind/2018 – AY 2014-15: Page 2 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 “(1) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA

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

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

41,283/- made by the AO.” ITA No. 314/Ind/2018 – AY 2014-15: Page 2 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 “(1) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA

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

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

41,283/- made by the AO.” ITA No. 314/Ind/2018 – AY 2014-15: Page 2 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 “(1) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

41(1) of the Income-Tax Act, 1961. Likewise, in reply to the question No. 10t I had declared undisclosed income, to the extent of Rs.65,76,375/- on account of unexplained investment in certain property at Surat. Finally, in reply to question No.11, I had declared undisclosed income to the extent of Rs.1,24,00,000/- on account

INCOME TAX OFFICER, DHAR vs. SHRI SUNIL KUMAR JAIN PROP. M/S SUNIL TRADERS, KANWAN, BADNAGAR

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing creditors shown on the ground that liability has ceased to exist. The assessee submitted that trading transaction in this case is not covered under Section 41(1) of the Act. Further that, on 16.12.2016, notice under Section 142(1) of the Act was further issued to the assessee asking for the details already asked for mentioned hereinabove alongwith confirmation

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