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

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

131 assessee 5.3 Copy of bank statement of the unsecured loan creditor duly highlighting the 132 amount as advanced to the assessee 6 The IESM Academy [PAN: AAEFT4206F] – Addition of Rs. 32,00,000/- 6.1 Copy of ledger account of the creditor in the books of the assessee 133- 134 6.2 Copy of ledger account of the assessee

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

131 to any of the creditors which is evident from the, assessment order itself. Moreover, it is also clear from the assessment order that the Assessing Officer had never asked the assessee to produce the creditors. Pramod Kumar Sethi I.T.A. No. 382 & 383/Ind/14 17.As per requirement of Section 68 the sum credited in the books of accounts can be considered

SHRI PRAMOD KUMAR SETHI,INDORE vs. THE ACIT 3(1), INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

131 to any of the creditors which is evident from the, assessment order itself. Moreover, it is also clear from the assessment order that the Assessing Officer had never asked the assessee to produce the creditors. Pramod Kumar Sethi I.T.A. No. 382 & 383/Ind/14 17.As per requirement of Section 68 the sum credited in the books of accounts can be considered

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

131 to any of the creditors which is evident from the, assessment order itself. Moreover, it is also clear from the assessment order that the Assessing Officer had never asked the assessee to produce the creditors. Pramod Kumar Sethi I.T.A. No. 382 & 383/Ind/14 17.As per requirement of Section 68 the sum credited in the books of accounts can be considered

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

131 at the instance of the respondent, did not pursue the matter further. The Revenue did not examine the source of income of the said alleged creditors to find out whether they were creditworthy. There was no effort made to pursue the so-called alleged creditors. In those circumstances, the respondent could not do anything further. In the premises

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

1) of section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

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

1 RC Parashar 2700000 239625 600 21775 556/(1.1 0.100 80 hec.) Hec. 2 -do- 2595000 230310 280 20935 556/(1.1 0.080 80 hec Hec. 3 Lalta Prasad 2647000 235000 3000 21355 556/(1.1 0.100 Choudhary 80 Hec.) hec. 4 Kamlesh 479000 42520 2500 4010 559/(0.1 0.020 Choudhary

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

property already took place on 07.01.2011. The seized document is entirely silent about the 9 IT(SS) No.30 & 31/Ind/2023 ITA (SS) No.305/Ind/2023 Shailendra Sharma transaction whether it is a payment or receipt. The addition made by the A.O in respect of other notings in the seized document has been deleted by the CIT(A) in para No. 3.6.2 as under