GENDALAL JADHAV,INDORE vs. ITO-1(1), INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanigendalal Jadhav, Ito 1(1) 168-G Palakhedi, Gandhi Aaykar Bhawan Vs. Nagar Indore Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aphpj4675K Assessee By Shri Santosh Deshmukh, Ar Revenue By Shri Harshit Bari Sr. Dr Date Of Hearing 20.03.2024 Date Of Pronouncement 21.03.2024 O R D E R

section 48 of the Act. 7. Ground no.3 is regarding disallowance of the claim u/s 54B of the Act. In the return

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

section 143(3) of the Income Tax Act 1961 as against the return income at Rs.49,130/-. 2.That the Ld. CIT(A) erred in law and the facts of the case and confirmed the disallowance of exemption claimed u/s 54B

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

54B or section 54D or section\n54EC or section 54F or section 54G or section 54GA or section 54GB or\nChapter VI-A exceeded the maximum amount which is not chargeable to\nincome-tax, shall, on or before the due date, furnish a return of his income or\nthe income of such other person during the previous year

SHRI RAVI PRAKASH LANGER PROP M/S LANGER AUTO SALES & SEVICES, UJJAIN,UJJAIN vs. ACIT 2 (1), UJJAIN

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowance of Rs. 1,97,69,795/- under Section 54B as the assessee could not substantiate the same with valid

ITO 2(1), UJJAIN vs. SHRI SANTOSH AGRAWAL PROP. M/S. SANTOSH ENTERPRISES, UJJAIN

In the result appeal of the revenue is dismissed

Bench: Hon’Ble Madhumita Royassessment Year 2010-11

section 54B of the Act has been disallowed in the proceeding under Section 143(3) of the Act. In support

INCOME TAX OFFICER, INDORE vs. RAJENDRA SINGH YADAV, INDORE

Appeal is dismissed being devoid of merit

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 Ito-1(2), Rajendra Singh Yadav, Indore 112/12, Nanda Nagar, बनाम/ Opp. Anoop Talkies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Amkpy2261P Assessee By Shri Venus Rawka, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.10.2024 Date Of Pronouncement 07.10.2024

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

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

sections 54B and 54F. A rectification notice u/s 154 was issued, and after considering the assessee's submissions, the AO passed a rectification order disallowing

SMT. PUSHPA AGRAWAL,INDORE vs. ITO WARD 5(2), INDORE, AAYKAR BHAWAN, OPPOSITE WHITE CHURCH, RESIDENCY AREA, INDORE

Appeal is allowed

disallowance of Rs.54,331/- out of interest expenditure claimed by assessee. The AO, however, accepted taxable capital gain at Rs. Nil as declared by assessee.\n(ii) Subsequently, following an audit objection in the case of assessee qua the wrong claim of exemption u/s 54B, the AO recorded reasons [copy of reasons at Page 3 of Paper-Book

RAMRATI SAHU,BHOPAL vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purpose

54B claimed at\nRs.2,01,88,930/- be held to be bad and unjustified and be deleted.\n2. In the alternative and without prejudice to the ground stated above,\nthe disallowance made in the relevant year be held to be high,\nunreasonable and unjustified and be suitably reduced.\n3. The appellant craves leave to add, amend or alter any Ground

SMT ANUPAMA ASSWA,INDORE vs. THE PCIT-1, INDORE, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

disallow the deduction as claimed by the appellant under section 54B and 54F of the Income-tax Act, 1961 even

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

54B and 54F of the Act even when investment was made by Page 16 of 21 Bhawani Shankar Page 17 of 21 the appellant within two year from the date of receipt of the amount from the company 8.That on the facts and in the circumstances of the case and in law the Ld Assessing officer erred in referring

ANAND PRAKASH KAMDAR,BHOPAL vs. ACIT-1(1), BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2010-11 Anand Prakash Kamdar Acit-1(1) E-4/188, Bhopal बनाम/ Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Afopk0788A Assesseeby S/Shri Sumit Nema, Sr. Adv.& Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.11.2022 Date Of Pronouncement 20.01.2023

section 143(3). While completing assessment, the Ld. AO computed taxable gain at Rs. 37,38,356/- and disallowed exemption u/s 54B

KAMAL SINGH,INDORE vs. INCOME TAX OFFICER, INDORE

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

disallowance made by the assessing officer of Rs. 72,71,960/- under provisions of section 54b of the Act.” Kamal

SH. PARMANAND SISODIYA,INDORE vs. ITO-1(2), INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Parmanand Sisodiya, Ito, Flat No.404-405, Ax-18-C, 1(2), Satyamitra Paradise, Indore. Scheme No.71, Gumasta Vs. Nagar, Indore. (Appellant / Assessee) (Respondent/ Revenue) Pan: Alops1416K Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.10.2023 Date Of Pronouncement 30.10.2023

54B on agricultural land purchased through agreement. The disallowance so sustained being illegal and wrong, the same may very kindly deletd. 2. The assessee is an individual and filed return of income on 31st March, 2016, declaring total income of Rs. 1,90,050/-. The case of the assessee was selected for scrutiny through CASS. During the assessment proceedings

JAI PRAKASH NARAYAN SHARMA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), INDORE

Appeal is allowed for statistical purpose

54B, 54D, 54E, 54EA, 54EB, 54F, 54G and 54H, be chargeable to income-\ntax under the head \"Capital gains\", and shall be deemed to be the income of the\nprevious year in which the transfer took place.\nJai Prakash Narayan Sharma\nITA No. 807/Ind/2024 – AY 2016-17\nThe section 45(1) does not include section 54EC exemption section in line

PITAMBER LAL SUNDERDAS RAJDEV,BHOPAL vs. THE ITO 3(3), BHYOPAL

Bench: Shri Vijay Pal Raopitamber Lal Sunderdas Rajdev Ito 3(3) Sundervan Nursery, Bhopal Bhopal Indore Road, Vs. Bhopal (Appellant / Assessee) (Revenue) Pan: Adfpr 4144Q Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.12.2023 Date Of Pronouncement 12 .12.2023

disallowing the deduction under section 54 B of the Act. 3. The assessee craves leave to add, alter amend or withdraw any ground of appeal on or before the time of hearing.” Page 1 of 13 Pitamber Lal Sunderdas Rajdev Page 2 of 13 2. The assessee is an individual and deriving income from marriage garden and nursery. Initially

KESHAV KANUNGO,BHOPAL vs. ACIT2(1) BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Keshav Kanungo, Acit, Flat No. A-603, Circle-2(1), Virasha Heights, Bhopal बनाम/ Near Danish Bridge, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Abvpk 2942 F Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr Dr Date Of Hearing 12.02.2024 Date Of Pronouncement 26.02.2024

section 54F of the Income-tax Act, 1961. 2. That on the facts and in the circumstances of the case and in law, it be held that the income from LTCG at Rs. 1,38,47,826/- is not chargeable to tax in A.Y. 2015-16 in view of the fact that Rs. 50,00,000/- was claimed u/s 54EC

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

section 263 of the Act for examination of issue related to the Capital gain on sale of plot and deduction as claimed by the assessee u/s 54F without properly appreciating the facts of the case and submission made before him. The order as passed by the Ld. Pr. CIT requires to be quashed. 4. The assessee reserve its right