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

property. E- M/s. Radheshwari Developers Pvt. Ltd. return of income filed on 27.09.2013 declaring loss of Rs.51,72,569/- which comprises of depreciation loss at Rs.1,53,066/- and business loss of Rs.50,19,503/-. Case selected for scrutiny assessment through CASS for the reason ‘large unsecured loans’. Notices u/s 143(2) & 142(1) of the Act duly served upon

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Property held for charitable purposes- Propagation of yoga falls under category of ‘Imparting of education’-Corpus donation to be excluded from total income-Higher membership fee is also donation hence cannot be assessed as income [Ss.2(15), 2(24(iia),4] Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Dismissing the appeal of the revenue the Court held that propagation of yoga

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Property held for charitable purposes- Propagation of yoga falls under category of ‘Imparting of education’-Corpus donation to be excluded from total income-Higher membership fee is also donation hence cannot be assessed as income [Ss.2(15), 2(24(iia),4] Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Dismissing the appeal of the revenue the Court held that propagation of yoga

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.

d) of the M.P. Niji Vyasayik Shikshan Sansthan (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Sansodhan Adhiniyam, 2013. Keeping in view the aforesaid, the recovery of the impugned order of fine from the petitioner institute shall remain stayed till the next date of listing.” 27. We thus observed that the Hon'ble jurisdictional High Court on prime facie has stayed

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

d) venture capital Company", "venture capital fund" and "venture capital undertaking" shall have the meanings respectively assigned to them in clause (a), clause (b) and clause (c) of [Explanation] to \clause (23FB) of section 10;" ITA No.281/Ind/2018 (ACIT vs. M/s. Vindhya Solvent Pvt. Ltd.) A.Y.–2014-15 - 15 - 8.3 Rule 11UA of the Income Tax Rules, prescribes the method

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

house property. 5.10] That in view of the above after considering the facts of the case and detailed submission as filed along with Balance sheet wherein these facts were properly disclosed the appellant submits that the deduction as claimed by him under section 54F of the Act was legal and proper. The Ld. A.O. after considering all the aspects

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

d) to Rule 10A read with sub-section (1) to Section 92C, therefore, does not bar or prohibit clubbing of closely connected or intertwined or continuous transactions. This is discernible also from sub-rule (2) to Rule 10B quoted above. The sub-rule refers to ‘services provided', ‘functions performed', ‘contractual terms (whether or not such terms are formal

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

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 the end of the financial year

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

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

D E R PER MANISH BORAD, A.M The above captioned appeal & Cross-objection for Assessment Year 2010-11 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-II (in short ‘Ld. CIT(A)], Indore dated 15.1.2018 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(In short the ‘Act’) dated

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

D E R PER MANISH BORAD, A.M: The above captioned Cross appeals for Assessment Year 2006- 07 and Revenue’s appeal for A.Y. 2007-08 are directed against the order of Ld. Commissioner of Income Tax(Appeals)-I, Indore, (in short ‘CIT(A)’), vide appeal No. IT-433/2008-08 & 290/2009-10 order dated 21.02.2014 which is arising out of the order

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

D E R PER MANISH BORAD, A.M: The above captioned Cross appeals for Assessment Year 2006- 07 and Revenue’s appeal for A.Y. 2007-08 are directed against the order of Ld. Commissioner of Income Tax(Appeals)-I, Indore, (in short ‘CIT(A)’), vide appeal No. IT-433/2008-08 & 290/2009-10 order dated 21.02.2014 which is arising out of the order

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

D E R PER MANISH BORAD, A.M: The above captioned Cross appeals for Assessment Year 2006- 07 and Revenue’s appeal for A.Y. 2007-08 are directed against the order of Ld. Commissioner of Income Tax(Appeals)-I, Indore, (in short ‘CIT(A)’), vide appeal No. IT-433/2008-08 & 290/2009-10 order dated 21.02.2014 which is arising out of the order

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

d No. e of Interest 2015-16 - - 1 6,00,00,000 2 18,07,498 6,18,07,498 2016-17 1 - 1 6,00,00,000 2 80,59,865 6,80,59,865 2017-18 - - - - 1 1,19,75,346 1,19,75,346 2018-19 - - - - 1 82,40,976 82,40,976 TOTAL

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

d No. e of Interest 2015-16 - - 1 6,00,00,000 2 18,07,498 6,18,07,498 2016-17 1 - 1 6,00,00,000 2 80,59,865 6,80,59,865 2017-18 - - - - 1 1,19,75,346 1,19,75,346 2018-19 - - - - 1 82,40,976 82,40,976 TOTAL

M/S SANGHVI FOODS P LTD, ,INDORE vs. ITO (IT & TP) , BHOPAL

In the result common issue raised in

Bench: Shri Kul Bharat & Shri Manish Borad

House, A.B. Road, Indore (Appellant) (Revenue ) PAN AACCS4128C Appellant by S/Shri S.N. Agrawal & Pankaj Mogra, CAs Revenue by Shri K.G. Goyal, Sr. DR Date of Hearing 12.03.2020 Date of Pronouncement 03.06.2020 O R D E R PER MANISH BORAD, AM. The above captioned appeals filed at the instance of assessee pertaining to Assessment Year

M/S SANGHVI FOODS P LTD, ,INDORE vs. ITO (IT & TP) , BHOPAL

In the result common issue raised in

Bench: Shri Kul Bharat & Shri Manish Borad

House, A.B. Road, Indore (Appellant) (Revenue ) PAN AACCS4128C Appellant by S/Shri S.N. Agrawal & Pankaj Mogra, CAs Revenue by Shri K.G. Goyal, Sr. DR Date of Hearing 12.03.2020 Date of Pronouncement 03.06.2020 O R D E R PER MANISH BORAD, AM. The above captioned appeals filed at the instance of assessee pertaining to Assessment Year

SHRI SHIV CHARAN SINGH BAIS,BHOPAL vs. THE ITO WD-3(1), BHOPAL

In the result, the appeal of the Assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

D E R PER KUL BHARAT, J.M: This appeal by the Assessee is directed against the order of Ld. Commissioner of Income Tax(Appeals)-2, Bhopal, (in short ‘CIT(A)’), dated 11.12.2013 pertaining to the A.Y. 2008-09. The assessee has raised following grounds of appeal: “1. That, on the facts and in the circumstances of the case

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.09.2020 of learned Commissioner of Income-Tax (Appeals)-III, Indore [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 29.12.2017 of learned ACIT/DCIT, Central-2, Indore [“Ld. AO”] u/s 143(3) of the Income-tax Act, 1961 [“the Act”] for Assessment-Year

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