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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

BHARAT SHAH,INDORE vs. THE ITO3(4), INDORE

In the result, Assessee’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

120 ITR 46(SC), CIT vs. Ajit Singh Khajanchi (297 ITR 0095)(MP) and ShashiVerma vs. CIT (224 ITR 0106)(MP) where it is held that registration of sale deed is not imperative to claim the deduction under Section 54F of the Act. Accordingly the Appellant prays that the binding decisions be followed and the consequent disallowance under section

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

house property and income from other sources. The returned income was accepted by the AO while framing the assessment under section 143(3) and hence assessee’s case does not fall in the category where the regular books of accounts are mandatory. The entries of investment in real estate were found recorded in the diary and in the absence

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

house property and income from other sources. The returned income was accepted by the AO while framing the assessment under section 143(3) and hence assessee’s case does not fall in the category where the regular books of accounts are mandatory. The entries of investment in real estate were found recorded in the diary and in the absence

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

house property and income from other sources. The returned income was accepted by the AO while framing the assessment under section 143(3) and hence assessee’s case does not fall in the category where the regular books of accounts are mandatory. The entries of investment in real estate were found recorded in the diary and in the absence

ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

house property and income from other sources. The returned income was accepted by the AO while framing the assessment under section 143(3) and hence assessee’s case does not fall in the category where the regular books of accounts are mandatory. The entries of investment in real estate were found recorded in the diary and in the absence

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

Appeal is allowed for statistical purpose

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 on record

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

120 2011-12 54 2012-13 33 2013-14 168 2014-15 4 2015-16 6 4. MPEB charges, development charges, club house charges and such other charges were received from the buyers of the plots in addition to the total sale consideration. 5. During AY 2013-14, assessee had received certain amount over & above the amount of sale consideration

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

120 2011-12 54 2012-13 33 2013-14 168 2014-15 4 2015-16 6 4. MPEB charges, development charges, club house charges and such other charges were received from the buyers of the plots in addition to the total sale consideration. 5. During AY 2013-14, assessee had received certain amount over & above the amount of sale consideration