BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

unexplained money under section 69A of the Act and dismissed the appeal of the assessee. 6. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee tried to submit the written submissions at the online portal

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

unexplained money under section 69A of the Act and dismissed the appeal of the assessee. 6. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee tried to submit the written submissions at the online portal

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

unexplained money under section 69A of the Act and dismissed the appeal of the assessee. 6. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee tried to submit the written submissions at the online portal

THE ACIT, 2(1), BHOPAL vs. M/S MOENUS TEXTILE PVT. LTD., BHOPAL

In the result, appeal of the revenue in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10

money Rs.1,31,50,000/- Add: Disallowance out of Commission Expenses Rs.19,70,099/- Add: Disallowance of legal and professional exp. Rs.16,08,000/- Add: Interest proportionately disallowed Rs.88,650/- Total Loss Assessed Rs.1,19,78,664/- 3. Aggrieved assessee preferred an appeal before the Ld. CIT(A) and partly allowed. Moenus Textile P. Ltd. 4. Now revenue

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

BRIJ MOHAN DAS DEVI PRASAD,SEHORE vs. THE ACIT CENTRAL CIRCLE -2 BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S.Brij Mohandas Devi Acit/Dcit, Prasad, Central Circle 2, बनाम/ House No. 62, Ward No.18, Bhopal Station Road, Vs. Sehore (Assessee / Appellant) (Revenue / Respondent) Pan: Aadfb3526F Assessee By Shri Kunal Agrawal, Ca & Shri Mahesh Agrawal, Ca, Ld. Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.04.2023 Date Of Pronouncement 17.07.2023

money u/s 69A. Finding no reply from assessee, though the AO accepted the additional income of Rs. 3,03,37,828/- as declared by assessee but Page 2 of 24 M/s.Brij Mohandas Devi Prasad Assessment year 2018-19 assessed the same u/s 69/69A and thereby applied higher rate of tax u/s 115BBE. Aggrieved by action of AO, the assessee went

NOMAN KHAN,BARELI, RAISEN vs. ITO, RAISEN, RAISEN

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninoman Khan Ito S/O Atik Khan Ward No.15, Raisen Kanya Shala Road Bareli Vs. Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Czwpk3410M Assessee By Shri Arun Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.06.2024 Date Of Pronouncement 27.06.2024

unexplained money u/s 69A. ii) Regular notes of ?310000/- have been treated as income from other sources. iii) Remaining regular notes of? 686100/- (2186100-1190000-310000) have been treated as explained money. 5 That on the facts and in the circumstances of the case the learned CIT(A) erred in facts and in law in confirming the disallowance

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Unexplained Cash Credits u/s. 68 on account of Unsecured Loans and Disallowance of Interest Paid thereon u/s. 69C Assessmen Assessee Department TOTAL t Year Groun Amoun Groun Unsecured Groun Disallowanc d No. t d No. Loans d No. e of Interest

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Unexplained Cash Credits u/s. 68 on account of Unsecured Loans and Disallowance of Interest Paid thereon u/s. 69C Assessmen Assessee Department TOTAL t Year Groun Amoun Groun Unsecured Groun Disallowanc d No. t d No. Loans d No. e of Interest

THEDCIT 1(1) , INDORE, INDORE vs. M/S AD-MANUM FINANCE LTD., INDORE

In the result, Revenue’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2011-12

unexplained unsecured loan amounting to Rs.14,44,102/-. 7. Ld. Departmental Representative (DR) vehemently argued supporting the order of Ld. Assessing Officer but failed to controvert the fact that similar issue has already been adjudicated by this Tribunal in the case of same assessee(s) in other assessment year as well as other group concerns for the very same assessment

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 should be made in this account”. The Ld. A.O in his assessment order did not accept the contention of the assessee because some of the vouchers were not properly maintained, names of the person to whom amount paid could not be verified and hence addition of Rs.36,568/- was made. A satisfaction that 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 should be made in this account”. The Ld. A.O in his assessment order did not accept the contention of the assessee because some of the vouchers were not properly maintained, names of the person to whom amount paid could not be verified and hence addition of Rs.36,568/- was made. A satisfaction that 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 should be made\nin this account”. The Ld. A.O in his assessment order did not\naccept the contention of the assessee because some of the\nvouchers were not properly maintained, names of the\npersons to whom amount was paid could not be verified and\nhence addition of Rs.46,117/- was made. A satisfaction that\npenalty 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 should be made in this account”. The Ld. A.O in his assessment order did not accept the contention of the assessee because some of the vouchers were not properly maintained, names of the person to whom amount paid could not be verified and hence addition of Rs.36,568/- was made. A satisfaction that 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\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Nacit-1(1),\Ncolony,\Nbhopal\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 should be made\nin this account”. The Ld. A.O in his assessment order did not\naccept the contention of the assessee because some of the\nvouchers were not properly maintained, names of the\npersons to whom amount was paid could not be verified and\nhence addition of Rs.46,117/- was made. A satisfaction that\npenalty 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 should be made\nin this account”. The Ld. A.O in his assessment order did not\naccept the contention of the assessee because some of the\nvouchers were not properly maintained, names of the\npersons to whom amount was paid could not be verified and\nhence addition of Rs.46,117/- was made. A satisfaction that\npenalty proceedings