ANIL KUMAR GUPTA,BHOPAL vs. ITO, 4(3), BHOPAL, OFFICE OF ITO BHOPAL

Appeal is allowed for statistical purpose

119)\nd. Property Tax receipts for A.Y. 2015-16, 2016-17, 2017-18 and\n2018-19 (PB 120-123)\nc. An application in this regard is pressed before your honours. It is\ntherefore prayed that the additional evidences which are clinching\nevidences; and supporting the stand of the assessee that a\nresidential house was let out may kindly be taken

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

119 to 122 of the Compilation The expenses as incurred for construction of House was to the tune of Rs 43,31,991/- which also includes Rs 218994/- as paid for sanction of MAP The expenses incurred were for construction of new house after demolition of the old house. Hence, the appellant was rightly eligible to claim deduction under Shaligram

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

119 or (d) order has not been passed in accordance with any decision, which is prejudicial to the assessee rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. In the present case, Principal CIT has revised the order on the ground that the A.O. has failed to make enquiries

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

119 or (d) order has not been passed in accordance with any decision, which is prejudicial to the assessee rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. In the present case, Principal CIT has revised the order on the ground that the A.O. has failed to make enquiries

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

119 or (d) order has not been passed in accordance with any decision, which is prejudicial to the assessee rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. In the present case, Principal CIT has revised the order on the ground that the A.O. has failed to make enquiries

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

house. The ld. AR further submitted that the investment of net sale consideration in new residential property within a period of three years from the date of sale of the property is important rather than keeping the net sale consideration in separate Capital Gain Scheme Account as notified by the Central Government. For this purpose he relied on the following

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263 of the Act. In such matters, to remand the matter/issue to the Assessing Officer would imply and mean the CIT has not examined and decided whether or not the order is erroneous but has directed the Assessing Officer to decide the aspect/question. 17. This distinction must be kept in mind by the CIT while exercising jurisdiction under Section

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

119,\nand thus this so-called 'completion certificate' itself says/reveals that the\nhousing project was not completed on or before due date since merely\ncompleting a specific number of houses does not mean the housing project\nis complete; and therefore, it is clear that this project was not complete on\nor before the due date?\n(e) Without prejudice

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

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

119, and thus this so-called 'completion certificate' itself says/reveals that the housing project was not completed on or before due date since merely completing a specific number of houses does not mean the housing project is complete; and therefore, it is clear that this project was not complete on or before the due date? (e) Without prejudice

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

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

119, and thus this so-called 'completion certificate' itself says/reveals that the housing project was not completed on or before due date since merely completing a specific number of houses does not mean the housing project is complete; and therefore, it is clear that this project was not complete on or before the due date? (e) Without prejudice

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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&

119 taxmann.com 489. Relevant finding of the Rajkot Bench of I.T.A.T. is mentioned below:- 13. The next controversy arises whether the assessee is acting as a developer or a work contractor in the projects of road development as per explanation 13 attached below section 80-IA (13) of the Act. At this juncture, it is pertinent to refer the provisions

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&

119 taxmann.com 489. Relevant finding of the Rajkot Bench of I.T.A.T. is mentioned below:- 13. The next controversy arises whether the assessee is acting as a developer or a work contractor in the projects of road development as per explanation 13 attached below section 80-IA (13) of the Act. At this juncture, it is pertinent to refer the provisions

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&

119 taxmann.com 489. Relevant finding of the Rajkot Bench of I.T.A.T. is mentioned below:- 13. The next controversy arises whether the assessee is acting as a developer or a work contractor in the projects of road development as per explanation 13 attached below section 80-IA (13) of the Act. At this juncture, it is pertinent to refer the provisions

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&

119 taxmann.com 489. Relevant finding of the Rajkot Bench of I.T.A.T. is mentioned below:- 13. The next controversy arises whether the assessee is acting as a developer or a work contractor in the projects of road development as per explanation 13 attached below section 80-IA (13) of the Act. At this juncture, it is pertinent to refer the provisions

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&

119 taxmann.com 489. Relevant finding of the Rajkot Bench of I.T.A.T. is mentioned below:- 13. The next controversy arises whether the assessee is acting as a developer or a work contractor in the projects of road development as per explanation 13 attached below section 80-IA (13) of the Act. At this juncture, it is pertinent to refer the provisions