M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

54,95,133/- made under Section 14A of the Income Tax Act, 1961 (’the Act’) read with Rule 8D of Income Tax Rules, 1962 (’the Rules’) 2. That on the facts and circumstances of the case and in law, satisfaction recorded under section 14A(2) of the Act was improper and otherwise bad in law and as such, no disallowance

IMRAN KHAN,BHOPAL vs. THE ITO2 (2), BHYOPAL

In the result the issue No

Bench: Shri Vijay Pal Rao & Shri Manish Boradimran Khan Ito 2(2) S/O Sh. Gulab Khan H. No.35 Bhopal Village-Inayatpura Kolar Board, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ckqpk5708M Assessee By Shri Niranjan Purandar Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2023 Date Of Pronouncement 11.01.2024

disallowed the deduction on the ground that the land is in the name of the son of the assessee, so the deduction cannot be allowed, specially when the land was purchased by Sh. Gurnam Singh out of the sale proceeds of agricultural land and since Palwinder Singh was bachelor and was not having any independent source of income was dependent

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

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, 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

SMT. ABHILASHA TATEE ,BHOPAL vs. ITO 2(3), BHOPAL

In the result, this appeal of assessee is allowed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

section 54 although she had full intentions to make the payments. It is Page 2 of 6 Smt.Abhilasha Tatte A.Y. 2015-16 also on record that the assessee continued to hold the money deposited in Capital Gain Account Scheme [“CGAS”] and finally the same was utilisted for making payment to the seller though after expiry of 3 years’ time- period

SHRI KAILASH BHAGWAN CHOUDHARY,INDORE vs. THE ITO 2(3), INDORE

In the result, the appeal filed by the assessee is partly

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12

disallowance of deduction u/s 54B of the Act in respect of investment of Rs.12,02,424/- made in the improvement of agricultural land so purchased. It is contended that the expenditure was incurred for enabling the new asset to be used for agricultural purposes. Therefore, it is prayed that deduction u/s 54B of the Act may be allowed

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

disallowed the exemption u/s 54B. Aggrieved, the assessee carried matter in first-appeal and contested the issue of availability of exemption u/s 54B. The CIT(A) accepted assessee’s claim. Now, the revenue has come in this appeal. 3. Heard the learned Representatives of both sides and case records perused. 4. In Para 3 to 5 of assessment-order

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

disallowed by 53 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. way of an intimation under section 143(1)(a) of the Act. 14. We are conscious of the fact that Section 36(1)(vii) of the Act was amended by the Finance act, 2001 by insertion of Explanation to Section 36(1)(vii) of the Act w.e.f. Ist April

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

disallowed by 53 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. way of an intimation under section 143(1)(a) of the Act. 14. We are conscious of the fact that Section 36(1)(vii) of the Act was amended by the Finance act, 2001 by insertion of Explanation to Section 36(1)(vii) of the Act w.e.f. Ist April

SHRI SUSHIL KUMAR BAFNA,UJJAIN vs. THE ITO 1(1), UJJAIN

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

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11

section 54 was to be allowed. 7. The Ld. A.R. submitted that the assessee could not able to construct the residential house within the prescribed time limit of three years from the date of transfer. Since the assessee wanted to join three plot of land together so that a palatable house could be made for his family. The total area

BHARAT SHAH,INDORE vs. THE ITO3(4), INDORE

In the result, Assessee’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

disallowance of Section 54F exemption 1. Absence of registration deed should not affect exemption under Section 54F •The benefit to be availed under Section 54F stipulates the purchase or construction of a new house property. It is immaterial if such purchase has been evidenced by a registered deed or not. Merely on account of absence of registered sale deed

SMT. CHANDRAVATI KAITHWAS,BHOPAL vs. THE ITO-1(1), BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

disallowed the claim of the assessee made u/s 54F of the Act. 5. Aggrieved against this, the assessee preferred an appeal before Ld. CIT(A), who after considering the submissions dismissed the appeal. Now the assessee is in further appeal before this Tribunal. 6. Apropos to ground No.4, Ld. Counsel for the assessee submitted that the authorities below failed

SHRI ASHOK KUMAR KAITHWAS,BHOPAL vs. THE ITO-1(1), BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

disallowed the claim of the assessee made u/s 54F of the Act. 5. Aggrieved against this, the assessee preferred an appeal before Ld. CIT(A), who after considering the submissions dismissed the appeal. Now the assessee is in further appeal before this Tribunal. 6. Apropos to ground No.4, Ld. Counsel for the assessee submitted that the authorities below failed

COMPUTRONICS SYSTEMS (INDIA)P LTD,INDORE vs. DCIT CPC /ACIT1(1) INDORE, INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputronics Systems (India) Acit-1(1), Aayakar Bhawan Private Limited, Indore, Madhyapradesh Plant No.91, Schemeno.53, Pin 452001 Vs. Ratnalok Colony Near Rasoma Square, Indore, M.P -452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji0159C Assesseeby Shri Apurva Mehta, Ca, Ar Revenue By Shri Ashish Porwal, Acit-Sr.Dr Date Of Hearing 17.05.2023 Date Of Pronouncement 18.05.2023

disallowance of employee’s contribution to PFand ESI is not justified and liable to be deleted. 5. On the other hand, the learned DR has submitted that the issue is now settled and covered by the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income

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

54,75,988/- is hereby disallowed and accordingly added to the total income of the assessee for the F.Y. 2016-17 relevant to A.Y. 2017-18. I am satisfied that assessee under reporting income as per provision of section

SHRI SHIV CHARAN SINGH BAIS,BHOPAL vs. THE ITO WD-3(1), BHOPAL

In the result, the appeal of the Assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

disallowing the exemption u/s 54 due to non furnishing of approved map by Municipal Corporation and architect’s certificate of completion of house during the assessment proceedings is unjustified. 3. That, Ld. CIT(A)-II, Bhopal has erred not to consider the fact that the entire consideration received on sale of old property has been invested for the purchase

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