SHRI ABHAY DARE,BHOPAL vs. THE ITO 1(1), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Abhay Dare Ito-1(1) R-18, Gtb Complex Bhopal New Market, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adqpd5119C Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 31.07.2024

disallowing the claim of deduction u/s 80IB on both grounds that the assessee has not developed the project but he has sold the Page 4 of 15 ITANo.832/Ind/2016 Abhay Dare individual plots to the buyers and then constructed the houses. Before the Tribunal the assesse has filed written submissions which are extracted as under: “The appellant is a builder

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

disallowed qua three\nprojects undertaken by assessee, namely “D.K. Honey Homes”, “D.K.\nDevasthali\" and \"D.K. Cottage” for certain reasons as narrated in\nassessment-order. Aggrieved, the assessee filed first-appeals to CIT(A) and\nsucceeded. Now, the revenue has come in these appeals before us assailing\nthe orders of first-appeal passed by CIT(A).\n4.\nOriginally, the revenue/appellant filed

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

801B(10) on the profits derived from these projects. Page 9 of 14 ITANo.328/Ind/2023 Ram Babu Singh Further, as mentioned by the A.O, on physical inspection of the project by the District Valuation Officer, it was also found that the appellant had not constructed all the residential units having built up area of less than 1500 sq.ft. The appellant

M/S SAHARA STATES,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

801B(10). 4. That the Id. CIT(A) has not correctly interpreted the provisions of section 80IB(10) which stood prior to 1.4.2005 and after their amendment from 1.4.2005 in the correct perspective and thereby confirming the denial of deduction to the appellant whose project was approved prior to 31.3.2004. 5. That the order passed

M/S SAHARA STATES,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

801B(10). 4. That the Id. CIT(A) has not correctly interpreted the provisions of section 80IB(10) which stood prior to 1.4.2005 and after their amendment from 1.4.2005 in the correct perspective and thereby confirming the denial of deduction to the appellant whose project was approved prior to 31.3.2004. 5. That the order passed

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

801B(10) and hence the deduction claimed should not have been disallowed. It is respectfully submitted that the ground of appeal number 1 raised by the appellant firm may kindly be allowed and the addition to the returned income made by the assessing officer on account of disallowance of deduction u/s 80IB(10), amounting

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

9. From a perusal of Section 4(2)(b) of the Act, it is clear that in respect of goods specified in Schedule-II(B), the tax would be levied @ 4 per cent, otherwise, it would be placed in the residuary category and would be charged @ 12.5 per cent. 10. In Bharat Forge & Press Industries (P) Ltd. v. Collector

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

9. From a perusal of Section 4(2)(b) of the Act, it is clear that in respect of goods specified in Schedule-II(B), the tax would be levied @ 4 per cent, otherwise, it would be placed in the residuary category and would be charged @ 12.5 per cent. 10. In Bharat Forge & Press Industries (P) Ltd. v. Collector

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

9. From a perusal of Section 4(2)(b) of the Act, it is clear that in respect of goods specified in Schedule-II(B), the tax would be levied @ 4 per cent, otherwise, it would be placed in the residuary category and would be charged @ 12.5 per cent. 10. In Bharat Forge & Press Industries (P) Ltd. v. Collector

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

9. From a perusal of Section 4(2)(b) of the Act, it is clear that in respect of goods specified in Schedule-II(B), the tax would be levied @ 4 per cent, otherwise, it would be placed in the residuary category and would be charged @ 12.5 per cent. 10. In Bharat Forge & Press Industries (P) Ltd. v. Collector

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

9. From a perusal of Section 4(2)(b) of the Act, it is clear that in respect of goods specified in Schedule-II(B), the tax would be levied @ 4 per cent, otherwise, it would be placed in the residuary category and would be charged @ 12.5 per cent. 10. In Bharat Forge & Press Industries (P) Ltd. v. Collector

INCOME TAX OFFICER -1(1), INDORE, INDORE vs. AGROH TOLL HIGHWAYS PRIVATE LIMITED, INDORE

Appeal of the Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, Indore (Pan:Aalca2341L) (Appellant) (Respondent) Assessee By Sh. Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.03.2026 Date Of 27.03.2026 Pronouncement आदेश/ O R D E R

disallowed the deduction under section 801A merely on a ground that the audit report was furnished after due date by the appellant. 5.5 Further, the appellant has submitted that furnishing of the auditors' report along with the return be treated as a procedural provision, and the exemption shall not be denied merely on the ground that the audit report

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

801B(10) of the Income Tax Act, 1961 by not following the Judgment of Hon'ble Supreme Court of India in the case of Commissioner of Custom (Import) Mumbai Vs. Dilip Kumar and Company & Others (TS-336-SC-2018- CUST) and Ram Nath & Co. Vs. Commissioner of Income Tax Civil Appeal

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

801B(10) of the Income Tax Act, 1961 by not following the Judgment of Hon'ble Supreme Court of India in the case of Commissioner of Custom (Import) Mumbai Vs. Dilip Kumar and Company & Others (TS-336-SC-2018- CUST) and Ram Nath & Co. Vs. Commissioner of Income Tax Civil Appeal

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

801B(10) of the Income Tax Act, 1961 by not following the Judgment of Hon'ble Supreme Court of India in the case of Commissioner of Custom (Import) Mumbai Vs. Dilip Kumar and Company & Others (TS-336-SC-2018- CUST) and Ram Nath & Co. Vs. Commissioner of Income Tax Civil Appeal

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

801B(10) of the Income Tax Act, 1961 by not following the Judgment of Hon'ble Supreme Court of India in the case of Commissioner of Custom (Import) Mumbai Vs. Dilip Kumar and Company & Others (TS-336-SC-2018- CUST) and Ram Nath & Co. Vs. Commissioner of Income Tax Civil Appeal

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

801B(10) of the Income Tax Act, 1961 by not following the Judgment of Hon'ble Supreme Court of India in the case of Commissioner of Custom (Import) Mumbai Vs. Dilip Kumar and Company & Others (TS-336-SC-2018- CUST) and Ram Nath & Co. Vs. Commissioner of Income Tax Civil Appeal

THE ITO, - 2, ITARSI vs. M/S. MANISH KUMAR RAKESH KUMAR, HOSHAGABAD

In the result appeal of the Revenue is dismissed

Bench: Hon’Ble Madhumita Royassessment Year 2005-06

disallowing the appellant’s claim of deduction under section 80IB(11A) of the Act which was in turn deleted Manish Kumar Rakesh Kumar by the Learned CIT(A). Hence the instant appeal before us. In fact by and under an order dated 22.09.2015 the appeal preferred by the revenue against the order dated 15.12.2014 passed by the Learned

THE ACIT, CIRCLE, RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

section 80IB of the Act and also disallowed purchase at Rs.51,116/- alleged to be bogus purchase. Income assessed at Rs.1,41,58,310/-. 8. Aggrieved, assessee preferred an appeal before the ld. CIT(A) and partly succeeded as Ld. CIT(A) confirmed the addition for bogus purchase of Rs.51,116/-, allowed the claim of deduction u/s 80IB