SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

119; or (d) the 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. (2) No order shall be made under sub-section (1) after the expiry of two years from

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

119; or (d) the 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. (2) No order shall be made under sub-section (1) after the expiry of two years from

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

119; or (d) the 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

M/S. RAJDHANI LAND & HOUSING CORPORATION,BHOPAL vs. PR. CIT -1, BHOPAL

In the result, grounds raised by the assessee are allowed and

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year:2007-08 M/S Rajdhani Land & Pr. Cit-1, Housing Corporation, Bhopal बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No. Aahfr4618J Appellant By Shri Girish Agrawal & Ms. Nisha Lahoti, Ars Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 16.08.2021 आदेश / O R D E R Per Manish Borad, A.M: By Way Of This Appeal, The Appellant Has Challenged The Assumption Of Jurisdiction U/S 263 Of The Income Tax Act 1961( Hereinafter Referred To As ‘The Act’ For Short) By Ld. Pr. Cit-1 Bhopal Vide Order Dated 20.09.2019. Rajdhani Land & Housing

119; or (d) the 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. (2) No order shall be made under sub-section (1) after the expiry of two years from

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

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad

119) and for A.Y. 2009-10 was Rs. 2,25,000. Assessment order for A.Y. 2009-10 is at PB 126-120. Agricultural income of Rs. 25,000 was accepted and balance was rejected as no bills etc were submitted. 3. It is prayed that agricultural income, which the Hon’ble Tribunal finds proper may be estimated. GROUND

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad

119) and for A.Y. 2009-10 was Rs. 2,25,000. Assessment order for A.Y. 2009-10 is at PB 126-120. Agricultural income of Rs. 25,000 was accepted and balance was rejected as no bills etc were submitted. 3. It is prayed that agricultural income, which the Hon’ble Tribunal finds proper may be estimated. GROUND

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

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

The appeal of the assesse is disposed off in terms of

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

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

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 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 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

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