M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

6. Gillco Developers & Builders vs. Deputy Commissioner of Income Tax, Chandigarh Tribunal (2017) 157 DTR 0 177 (Chd)(Trib) 17. Per contra, the learned DR referring to the judgment of Hon'ble High Court of Delhi in the case of Principal CIT vs. Smt. Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. Ritu Singhal; 92 taxmann.com 2224 (Del) submitted that

THE DCIT-CENTRAL-2, INDORE vs. M/S. KALYAN TOLL INFRASTRUCTURE LTD., INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

disallowances. The additions made by the Ld. A.O were partly deleted by Ld. CIT(A) and remaining were deleted by the Tribunal except for the addition of Rs.2,28,103/- sustained on account of additional claim of depreciation. 6. Subsequently Penalty proceedings were initiated u/s 271(1)(c) of the Act. Assessee’s submissions were noted in the penalty proceedings

THE DCIT (CENTRAL), INDORE vs. M/S KETI CONSTRUCTION (INDIA) LTD. , INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

disallowances. The additions made by the Ld. A.O were partly deleted by Ld. CIT(A) and remaining were deleted by the Tribunal except for the addition of Rs.2,28,103/- sustained on account of additional claim of depreciation. 6. Subsequently Penalty proceedings were initiated u/s 271(1)(c) of the Act. Assessee’s submissions were noted in the 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 u/s 271(1)(c

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 u/s 271(1)(c

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 u/s 271(1)(c

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 u/s 271(1)(c

M/S. STI (INDIA) LTD.,INDORE vs. THE ACIT-5(1), INDORE

In the result, the appeal of the assessee is allowed

6. Against the levy of penalty, assessee preferred an appeal before the Ld. CIT(A) but failed to succeed. 7. Now the assessee is in appeal before the Tribunal raising legal issue about the defect in the notice issued u/s 274 r.w. section 271(1)(c) of the Act as well as on the merits against the penalty of Rs.7

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

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

section 43(6)(c)(ii) & (i), the only adjustments permitted in the WDV of the block with reference to the year in which depreciation is to be allowed are (a) addition actual cost of asset acquired during the year and (b) reduction of monies receivable on sale, discarding, demolition or destruction of the assets and its scrap value

SHRI VARAD MEHTA,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2008-09 Shri Varad Mehta, Dcit 1(1), B-4/301, Paras City, Vs. Bhopal Arera Colony, Bhopal (Appellant) (Respondent ) Pan No.Aflpm6733Q Revenue By Shri Rajeeb Jain, Sr.Dr Assessee By Shri Girish Agrawal,Ca Date Of Hearing 27.11.2018 Date Of Pronouncement 06.12.2018 O R D E R

6 para 11] Appellant, had already offered detailed explanation on the various property deals relating to the addition made by the Ld. AO in his statement recorded u/s 133A during the course of survey proceedings. Ld. CIT(A) failed to consider the same while disposing the appeal. [PB 11- 23] 7. From the assessment order, the additions made are without

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

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1)(c