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

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

disallowed is Rs.38,42,750/-. 2.1 Orders of the authorities below reveal that initially the assessment for the impugned year was completed under Section 143(3) of the Act making an addition of Rs.1,00,45

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowing entire deprecation claimed by appellant and secondly not justified in estimating NP @ 5%. Thus, addition made by the AO amounting to Rs. 2,04,60,184/- is Deleted. Therefore, appeal on this ground is Allowed.” 18. We have considered rival contentions and gone through the material available on record. We find that the facts discussed above squarely establish that

SMT HAFIZ SHAIKH,DEWAS vs. THE ITO WARD-1, DEWAS

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihafiz Shaikh Ito Ward-1 32/2, Laxmi Park Moti Dewas Vs. Bunglow Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajups6986 L Assessee By Ms. Richa Parwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 29.05.2023

section 45(3) contemplates deemed consideration in case Page 2 of 6 Hafiz Shaikh Page 3 of 6 the capital asset is transferred to the partnership firm. She has further contended that ld. CIT(A) has confirmed the disallowance

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

45,470/-, Rs. 4,90,583/-, Rs. 34,640/-, Rs. 4,729/- and Rs. 22,012/- respectively claimed against coaching income. 32. The Ld. Counsel for the assessee contended that in this ground of appeal, the assessee has challenged the disallowance of expenses of Rs 3,35,652/- for assessment year 2005-06. The assessee has shown coaching income

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

45,470/-, Rs. 4,90,583/-, Rs. 34,640/-, Rs. 4,729/- and Rs. 22,012/- respectively claimed against coaching income. 32. The Ld. Counsel for the assessee contended that in this ground of appeal, the assessee has challenged the disallowance of expenses of Rs 3,35,652/- for assessment year 2005-06. The assessee has shown coaching income

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

45,470/-, Rs. 4,90,583/-, Rs. 34,640/-, Rs. 4,729/- and Rs. 22,012/- respectively claimed against coaching income. 32. The Ld. Counsel for the assessee contended that in this ground of appeal, the assessee has challenged the disallowance of expenses of Rs 3,35,652/- for assessment year 2005-06. The assessee has shown coaching income

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

45,470/-, Rs. 4,90,583/-, Rs. 34,640/-, Rs. 4,729/- and Rs. 22,012/- respectively claimed against coaching income. 32. The Ld. Counsel for the assessee contended that in this ground of appeal, the assessee has challenged the disallowance of expenses of Rs 3,35,652/- for assessment year 2005-06. The assessee has shown coaching income

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

45,470/-, Rs. 4,90,583/-, Rs. 34,640/-, Rs. 4,729/- and Rs. 22,012/- respectively claimed against coaching income. 32. The Ld. Counsel for the assessee contended that in this ground of appeal, the assessee has challenged the disallowance of expenses of Rs 3,35,652/- for assessment year 2005-06. The assessee has shown coaching income

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

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% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

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% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

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% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable