THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

properties only and are distinguishable on facts & circumstances of the present case and the decision of Shambhau Investment relied on by the AO is neither discussed nor over ruled. 2. Whether on the facts and circumstances of the case Ld. CIT(A) erred in law in deleting the addition made under head income from house

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

properties only and are distinguishable on facts & circumstances of the present case and the decision of Shambhau Investment relied on by the AO is neither discussed nor over ruled. 2. Whether on the facts and circumstances of the case Ld. CIT(A) erred in law in deleting the addition made under head income from house

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition made by the Assessing officer under the head of Income from House property of Rs 19,83,732/- without

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition made by the Assessing officer under the head of Income from House property of Rs 19,83,732/- without

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition made by the Assessing officer under the head of Income from House property of Rs 19,83,732/- without

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition made by the Assessing officer under the head of Income from House property of Rs 19,83,732/- without

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition made by the Assessing officer under the head of Income from House property of Rs 19,83,732/- without

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

House property for Rs.26,87,635/- as business income and thereby confirming an addition of Rs.7,92,350/- claimed u/s 24 as a deduction

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

House property for Rs.26,87,635/- as business income and thereby confirming an addition of Rs.7,92,350/- claimed u/s 24 as a deduction

SHRI PRAMOD KUMAR SETHI,INDORE vs. THE ACIT 3(1), INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

House property for Rs.26,87,635/- as business income and thereby confirming an addition of Rs.7,92,350/- claimed u/s 24 as a deduction

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

house property’ and not as ‘business income’ and for that reason made the impugned Page 9 of 22 ITA No. 471/Ind/2023 - AY 2016-17 SRK Dev Build Pvt. Ltd disallowances of deductions, the AO was very much wrong in stepping further and making a worse conclusion that the assessee has furnished inaccurate particulars qua those disallowances and thereby invoking section

SHRI ISHWAR PATEL,DHAR vs. THE ITO, DHAR

In the result, ground no. 4 in both the years are also

Bench: Shri Kul Bharat & Shri Manish Borad

addition on account of income from house property. (iii) The addition for undisclosed income in the form of cash deposited

SHRI ISHWAR PATEL,DHAR vs. THE ITO, DHAR

In the result, ground no. 4 in both the years are also

Bench: Shri Kul Bharat & Shri Manish Borad

addition on account of income from house property. (iii) The addition for undisclosed income in the form of cash deposited

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Income from House Property’ which is worked out as under: S. No Description of property Amount of interest disallowed [in Rs.] 1 13-14, Dhenu Market 2,33,540 2 13-14, Dhenu Market, 2nd Floor 2,33,540 3 12, Dhenu Market 1,01,500 4 103, Horizon, Saket Nagar 3,00,000 5 Self-occupied property

NARMADA GINNING & PRESSING FACTORY,KHIRKIYA vs. ACIT CIRCLE-ITARSI, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2013-14 Narmada Ginning Acit, Circle & Pressing

addition of Rs.2,80,881/- by adopting the income from warehouse as income from house property instead of business income

SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

additional income fell within the definition of ‘undisclosed income’ as provided in Explanation to section 271AAB of the Income-Tax Act, 1961. Hence, penalty of Rs. 6,83,498/- as levied under section 271AAB of the Income-Tax Act, 1961 in absence of such a finding is neither legal nor proper and deserves to be deleted in entirety. WITHOUT PREJUDICE

THE A C I T CENTRAL-II, BHOPAL vs. S V INFRA DEVELOPERS, BHOPAL

In the result both the appeals of the Revenue are dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

house is handed over to any customer. The volume of the material at site was also too small which cannot justify the undisclosed income of Rs.5 crores. Ld. CIT(A) after appreciating the above stated facts concluded that the addition made was purely on the basis of the statement given u/s 132(4) of the Act and deserves

DCIT CENTRAL, BHOPAL vs. SHARAD SHARMA, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

addition of Rs. 5,27,923/- made by AO on account of income from house-property, relying upon the additional