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

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

100 3.2 Copy of ledger account of the assessee in the books of the unsecured loan 101 creditor 3.3 Copy of acknowledgment of income-tax return along with computation of 102- income of the unsecured loan creditor for the Assessment Year 2010-11 104 3.4 Copy of Statement of Affairs and Capital account of the unsecured loan creditor

PRAGYA SAXENA,BHOPAL vs. PCIT-1, BHOPAL

In the result, this appeal of assessee is dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2012-13 Smt. Pragya Saxena Pr. Cit-1 बनाम/ Bhopal Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Awfps 9685 L Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 18.11.2022 Date Of Pronouncement 03.02.2023

section 54F of Rs. 41,00,000/- on account of purchase of new residential house out of the total sale consideration of his immovable property of Rs. 42,00,000/-. However, the stamp duty value of the sold property at the time of transfer was Rs. 58,66,100

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

house. In view of the requirement of Section 54F of the Act, the Tribunal, in the facts and circumstances of the case, was not justified. We are fortified in the above view by the decision of the Delhi High Court in Balmj v. CIT to the effect that for the purpose of attracting the provision, it was not necessary that

MAA NARMADA AGROTECH AND INFRASTURES LTD,INDORE vs. THE PCIT-1 , INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimaa Narmada Agrotech & Pcit Infrastructures Limited Indore -1 Ug-47, Trade Centre, Vs. Kanchan Bagh Main Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcm6285 P Assessee By Shri S.N. Goyal & Shri Pranay Goyal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 11.07.2023

100 of the pages, therefore, for the sake of brevity we are not reproduced the reply and documents filed by the assessee before the AO. However, on-going through the reply filed by the assessee it is manifest that the assessee has given all these details and explanation as sought by the AO in the show cause notice issued

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

100 of the pages, therefore, for the sake of brevity we are not reproduced the reply and documents filed by the assessee before the AO. However, on-going through the reply filed by the assessee it is manifest that the assessee has given all these details and explanation as sought by the AO in the show cause notice issued

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

100 of the pages, therefore, for the sake of brevity we are not reproduced the reply and documents filed by the assessee before the AO. However, on-going through the reply filed by the assessee it is manifest that the assessee has given all these details and explanation as sought by the AO in the show cause notice issued

KALPANA GOSWAMI,BHOPAL vs. I.T.O. 1(1), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2011-12 Smt. Kalpana Goswami, Income-Tax Officer, H.No.955, Banganga, 1(1), बनाम/ North T.T.Nagar, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Awgpg5729E Assessee By Shri Milind Sharma, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.02.2024 Date Of Pronouncement 26.02.2024

section 68 to 69A in Para No. 5.7 of appeal-order, hence the assessee’s grievance does not survive. Ld. DR for revenue did not have any objection against AR’s prayer to withdraw additional ground. In view of consensus by both sides, the additional ground is dismissed as withdrawn. 4. Now, we are required only to adjudicate the merit

SHRI RAMESH CHANDRA PARASHAR,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

BIRENDRA KUMAR SHARMA,GWALIOR vs. ACIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI PRADEEP KUMAR SHARMA,DABRA vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement