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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Act on 29.03.2014 by determining the total income of the assessee at Rs. 4,71,42,454/-. Further that the Ld. AO re-characterised the income from operation of the mall as shown by the assessee in its computation of income under the head “Income from Business Profession” to the head “Income From House Properties

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

Section 143(3) of the Act on 29.03.2014 by determining the total income of the assessee at Rs. 4,71,42,454/-. Further that the Ld. AO re-characterised the income from operation of the mall as shown by the assessee in its computation of income under the head “Income from Business Profession” to the head “Income From House Properties

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

4) of the Act were initiated subsequent to search proceeding carried out on Ramani Group on 30th August 2016. Certain loose papers were found having some details of salary payments, calculation of higher salary, cash payment, hand written details of income and expenditure which have been claimed by the assessee to be dumb documents and the detailed discussion with regard

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

4) of the Act were initiated subsequent to search proceeding carried out on Ramani Group on 30th August 2016. Certain loose papers were found having some details of salary payments, calculation of higher salary, cash payment, hand written details of income and expenditure which have been claimed by the assessee to be dumb documents and the detailed discussion with regard

RAMKUNWAR PATIDAR,BHOPAL vs. THE ITO 2 (4), BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2009-10 Shri Ramkunwar Patidar, Income-Tax Officer, Village Salliya, 2(4), बनाम/ Post Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Blxpp4909C Assessee By Shri S.S.Solanki, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 22.02.2024

11 Shri Ramkunwar Patidar, Bhopal vs. ITO, 2(4), Bhopal ITA No. 208/Ind/2022 – AY 2009-10 “The assessee sold her house property for Rs. 45 lacs and claimed deduction under Section

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

house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai[2014] 52 taxmann.com 1567(SC)/ [2015] 228 Taxman 1(SC) wherein it was held that the essential condition, for a transfer of an immovable property referred to in clause

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

house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai[2014] 52 taxmann.com 1567(SC)/ [2015] 228 Taxman 1(SC) wherein it was held that the essential condition, for a transfer of an immovable property referred to in clause

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

house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai[2014] 52 taxmann.com 1567(SC)/ [2015] 228 Taxman 1(SC) wherein it was held that the essential condition, for a transfer of an immovable property referred to in clause

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

house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai[2014] 52 taxmann.com 1567(SC)/ [2015] 228 Taxman 1(SC) wherein it was held that the essential condition, for a transfer of an immovable property referred to in clause

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

house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai[2014] 52 taxmann.com 1567(SC)/ [2015] 228 Taxman 1(SC) wherein it was held that the essential condition, for a transfer of an immovable property referred to in clause

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

house. On that basis it has been decided already by the different forums that the assessee under this situation is liable for exemption under Section 54 of the Act. We accept the proposition made by the Hon’ble Delhi High Court in the above judgment to this effect that this section takes into account all independent residential units particularly

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

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

11 Defects and “39.1 Liability for defects after Article 39 at 203 termination Liability after internal termination The Concessionaire shall be responsible page 129 of for all defects and deficiencies in the the Project Highway for a period of 120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify