PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\N\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Nacit-1(1),\Ng-2/161, Gulmohar\Nbhopal\Ncolony,\Nbhopal\Nबनाम /\Nvs.\N(Assessee/Appellant)\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n\n2.12 In so far as penalty proceedings

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\N\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\N\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 19.03.2025\Ndate Of Pronouncement 07.

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n\n2.12 In so far as penalty proceedings

PREM CHAWLA LEGAL HEIR OF LATE SMT SUDESH CHAWLA,BHOPAL vs. ASSTT. COMM. OF I.TAX 1(1) BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 19.03.2025\Ndate Of Pronouncement 07.

disallowance of purchase, freight\nand cartage, wages and salary and salary expenses challenged before\nus in the ground mentioned in para 14. In the result respective grounds\nare partly allowed as per terms indicated above.”\n2.11 The above premises drawn up by us deals with quantum\nassessment proceedings.\n2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

DHANRAJ DISTRIBUTORS (P) LTD.,INDORE vs. DCIT (1), INDORE

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

disallowance of Rs. 20,000/- out of office, conveyance and travelling expenses. Aggrieved, the assessee carried matter in first-appeal wherein the CIT(A) granted part relief by deleting the addition of last item of Rs. 20,000/-. Subsequently, vide penalty-order dated 30.03.2017, the AO imposed a penalty of Rs. 2,05,469/- u/s 27(1)(c)qua first

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

DISALLOWED\nDISALLOWED U/S 37\nLESS: ALLOWED DEPRECIATION\nGROSS TOTAL INCOME\nTOTAL INCOME\nTOTAL INCOME ROUNDED OFF U/S 288A\n5,36,19,322\n5,18,29,125\n45,63,142\n8,780\n45,71,922\n5,64,01,047\n-27,81,725\n5,36,19,322\n5,36,19,322\n5,36,19,322\n5,36,19,320\nCOMPUTATION