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

HARPREET KAUR,BHOPAL vs. INCOME-TAX OFFICER, 5(2), BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

property but the AO has seriously\nerred in deriving contradictory and wrong conclusions against\nassessee. The first infirmity in AO's action is such that during\nproceedings of section 133(6) & 131, the purchaser accepted the\nexistence of 'sale agreement' entered by him with the assessee but,\nHarpreet Kaur\nITA No. 730/Ind/2024 – AY 2009-10\nhowever, submitted that he made

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

133(6( cannot be attributed to the assessee for making the disallowance of claim or doubt the claim. 5.7 There is another aspect in this case regarding impugned order passed by the Pr. CIT when giving concluding finding is not sustainable without outcome of the inquiry conducted by the AO is available on record. It is pertinent to refer

INCOME TAX OFFICER -5(1), INDORE vs. SHRI ASHISH KUMAR BHATIA, INDORE

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 68 of the Act: “2.1 Remand report submitted by the AO "The assesses Shri Ashish Kumar Bhatia, filed his return of income for A.Y. 2014-15 on 26.03.2015 declaring total income of Rs. 2,20,330/-. Assessee derives income ITO vs. Shri Ashish Kumar Bhatia Asst.Year –2014-15 - 4 – from salary, income from house property and income from other

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

133(6) and in response, Shri Deepesh Khandelwal filed detailed reply with documentary evidences. The AO then simply reached to the conclusion that the appellant had never been the tenant in the said property without specifying or bringing on record her basis for reaching to such conclusion. I find that it is not the case Page 12 of 38 Shri

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

133(6) of the Act however, Ld AO neither made any independent enquiry subsequent to their filing of Affidavits retracting the statements nor Ld.AO provided any opportunity of cross-examination to the assessee. 13.4 Learned Counsel for the assessee further submitted that during the course of the assessment proceedings, it was submitted before the AO that in respect

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

133(6) of the Act however, Ld AO neither made any independent enquiry subsequent to their filing of Affidavits retracting the statements nor Ld.AO provided any opportunity of cross-examination to the assessee. 13.4 Learned Counsel for the assessee further submitted that during the course of the assessment proceedings, it was submitted before the AO that in respect

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.

133(6) of the Act which was Chirayu Charitable Foundation duly complied that the donor have confirmed to have given donation to the assessee. 35. Our finding with regard to the alleged donations received by which prima facie shows that the donors are not fictitious, secondly donors are trust or institutions having sufficient funds to give donations and in some

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

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

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 in the books of the creditor 135- 136 6.3 Copy of acknowledgment of income-tax return along with computation of 137- Sanjay Lunawat

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

6. The above discussion clearly shows that the appellant firm developed the project 'Sterling Hill View' and the project meets all the parameters of section 801B(10) and hence the deduction claimed should not have been disallowed. It is respectfully submitted that the ground of appeal number 1 raised by the appellant firm may kindly be allowed and the addition

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 133(6) that the company is not having any revenue from sale of products during the subject year. In relation to the above allegations of the TPO, the Ld. AR submitted that from pages 767 to 770 of the paper-book, it is quite apparent that E-zest Solutions Limited is not just providing software development services

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 133(6) that the company is not having any revenue from sale of products during the subject year. In relation to the above allegations of the TPO, the Ld. AR submitted that from pages 767 to 770 of the paper-book, it is quite apparent that E-zest Solutions Limited is not just providing software development services

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 133(6) that the company is not having any revenue from sale of products during the subject year. In relation to the above allegations of the TPO, the Ld. AR submitted that from pages 767 to 770 of the paper-book, it is quite apparent that E-zest Solutions Limited is not just providing software development services

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

6 Shaligram Borad 2 FDR’s as prepared for Rs 46,13,000/- was on account of capital gain scheme or not was not examined by the assessing officer 3 Deduction as claimed for construction of House was not correct for Rs 43,31,991/-. 2.2] The Pr CIT. has therefore passed an order under section

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

6. Facts qua this issue are such that the assessee is an individual. Copy of Form 3CD, being audit-report u/s 44AB, is placed in the Paper-Book according to which the assessee is engaged in the business of (i) Trading of Shares, and (ii) Property-brokership. The assessee has paid a total commission

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

property of the partnership firm. On this land, the assessee has constructed the houses for which approval was taken from Municipal Corporation on 13.12.2004 and 10.5.2005. Thereafter, the assessee firm entered into agreement for sale of plots of land to the respective buyers on which as per the agreement construction was to be done by the assessee firm. This agreement

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

133(6) to Shri Mahavir Jain, ex-partner of the firm M/s. Gold Terrace 16 Mohanlal Chugh & others Apartment, but Shri Mahavir Jain had neither attended nor filed any reply. Accordingly, the Assessing Officer made an addition of Rs.1,75,00,000/- in the hands of the assessee on account of unexplained investment made in house property. 11.1 Being aggrieved

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

133(6) to Shri Mahavir Jain, ex-partner of the firm M/s. Gold Terrace 16 Mohanlal Chugh & others Apartment, but Shri Mahavir Jain had neither attended nor filed any reply. Accordingly, the Assessing Officer made an addition of Rs.1,75,00,000/- in the hands of the assessee on account of unexplained investment made in house property. 11.1 Being aggrieved

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

133(6) to Shri Mahavir Jain, ex-partner of the firm M/s. Gold Terrace 16 Mohanlal Chugh & others Apartment, but Shri Mahavir Jain had neither attended nor filed any reply. Accordingly, the Assessing Officer made an addition of Rs.1,75,00,000/- in the hands of the assessee on account of unexplained investment made in house property. 11.1 Being aggrieved