SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

house property. The original return was revised, and a notice under Section 143(2) was issued.", "held": "The Tribunal held that the impugned order had not examined the merits of the case as required by law, and the opportunities afforded to the assessee were not utilized due to circumstances beyond her control. Therefore, the impugned order was set aside.", "result

HASSANAND KHEMLANI,INDORE vs. THE PCIT-1 ,INDORE, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

142(1) of the Act dated 04.06.2018. 11. Upon examination of the records, the Ld. AO accepted the market value of the property owned by the assessee admeasuring 675 sq. mtr. at Rs.1,13,244/- per sq.mtr. and the exchanged property owned by Hasanand Khemlani admeasuring 1381.68 sq.mtr. i.e. Rs.55,324/- per sq. mtr. thereby accepting the valuation of both

KALPANA JAIN,INDORE vs. THE PR CIT-1, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

142(1) of the Act dated 04.06.2018. 11. Upon examination of the records, the Ld. AO accepted the market value of the property owned by the assessee admeasuring 675 sq. mtr. at Rs.1,13,244/- per sq.mtr. and the exchanged property owned by Hasanand Khemlani admeasuring 1381.68 sq.mtr. i.e. Rs.55,324/- per sq. mtr. thereby accepting the valuation of both

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

property and construction of residential house on the said land. The AO, thereafter issued notice under section 142(1) dated

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

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

142] 6.5 Copy of bank statement of the creditor duly highlighting the amount as 143- advanced to the assessee 145 7 Jain Infratech [Prop. Deepak Jain] [PAN: ABBPJ7325B] – Addition of Rs. 29,70,000/- 7.1 Copy of ledger account of the assessee in the books of the unsecured loan 146 creditor 7.2 Copy of ledger account of the unsecured loan

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

property and construction of residential house on the said land. The AO, thereafter issued notice under section 142(1) dated

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

property and construction of residential house on the said land. The AO, thereafter issued notice under section 142(1) dated

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 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

SMT ANUPAMA ASSWA,INDORE vs. THE PCIT-1, INDORE, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

Section 142 of the Income Tax Act, 1961 was issued to the assessee on 10.04.2019 for furnishing the relevant documents. On examination of the records, following discrepancies are noted. 3.1. On perusal of the submission on record, it is seen that you had submitted the computation of income in the case of assessee for A.Y. 2017-18 wherein you have

RAMKUNWAR PATIDAR,BHOPAL vs. THE ITO 2 (4), BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2009-10 Shri Ramkunwar Patidar, Income-Tax Officer, Village Salliya, 2(4), बनाम/ Post Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Blxpp4909C Assessee By Shri S.S.Solanki, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 22.02.2024

house property for Rs. 45 lacs and claimed deduction under Section 54 of the Income Tax Act, 1961 (for short 'the Act'). The assessee was served with a notice under Section 142

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. Hence, the appellant is duly complied with the condition as per section 54F of the Act 3.1] That the first reason as mentioned by the Pr. CIT for issuing the notice u/s 263 to the appellant was as under:- ● That appellant has claimed that transfer of Land took place in A.Y. 2014-15 however while determining the sale consideration

AJIT BONDRIYA,LIMASSOL, CYPRUS vs. ITO 2(5), BHOPAL, BHOPAL, MADHYA PRADESH

Appeal is allowed for statistical purpose

House, DR\nBhopal\nAnnie Besant Road Worli\nबनाम\nMumbai-400018\n/Vs.\n(Appellant / Assessee)\n(Respondent / Revenue)\nPAN: AKSPB7252M\nAssessee by\nShri S.S. Deshpande, AR\nRevenue by\nShri Ashish Porwal, Sr. DR\nDate of Hearing\n18.08.2025\nDate of Pronouncement\n22.08.2025\nORDER\nPer B.M. Biyani, AM:\nFeeling aggrieved by order of first appeal dated 07.05.2025 passed by\nlearned Commissioner of Income

SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE

In the result, appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

142(1) dated 11.1.12020 & 22.12.2020 whereby the AO has specifically raised a question about the allowability of deduction u/s 80P in respect of the interest income received on deposit with Co-operative bank as under: ANNEXURE In connection with scrutiny assessment proceedings for AY 2018-19 (FY 2017-18) in the case of your own, it is brought to your

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

142(1) of the Act were issued and duly served upon the assessee. During the course of assessment proceedings, the ld. AO noticed that the assessee had claimed deduction u/s 57 of the Act at Rs. 10,38,991 against the income from interest on FDR of Rs. 10,77,910/- and deduction

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)

142(1) of the Act served upon the assessee. Finally, the Assessing Officer framed the assessments for A.Ys. 2011-12 and 2012-13 u/s 153A r.w.s. 143(3) of the Act and for A.Y. 2013-14 u/s 143(3) of the Act, by passing a common Order dated 30.03.2015. Mohanlal Chugh & others 3. Being aggrieved, the assessee filed appeals

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)

142(1) of the Act served upon the assessee. Finally, the Assessing Officer framed the assessments for A.Ys. 2011-12 and 2012-13 u/s 153A r.w.s. 143(3) of the Act and for A.Y. 2013-14 u/s 143(3) of the Act, by passing a common Order dated 30.03.2015. Mohanlal Chugh & others 3. Being aggrieved, the assessee filed appeals

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)

142(1) of the Act served upon the assessee. Finally, the Assessing Officer framed the assessments for A.Ys. 2011-12 and 2012-13 u/s 153A r.w.s. 143(3) of the Act and for A.Y. 2013-14 u/s 143(3) of the Act, by passing a common Order dated 30.03.2015. Mohanlal Chugh & others 3. Being aggrieved, the assessee filed appeals