THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

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

House property and Rs 9,15,600/- was claimed from Income from Other sources. 6.3] The assessee has utilised its interest bearing funds for advancing to different parties and interest income was earned from the same. The assessee had claimed deduction to the extent of Interest received. Hence, claim of deduction of Interest against the interest income of the assessee

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 234B of the income Tax Act. 3. Common grounds have been taken by the ld. Authorized Representative of the assessee except the figures. Since the facts are common, we are deciding for the sake of brevity M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 21 of 66 I.T.A.No. 24/Ind/2015 for the assessment year

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

143(3) rws 147 for AY 2010-11. Before Ld. CIT(A), assessee along with other grounds raised the following grounds of appeal – a. Disallowance of expenditure of Rs. 3,52,94,416 and [PB 97, ground no. 3] b. Addition on concealment of fees of Rs. 69,70,505 [PB 98, ground no. 7] Ld. CIT(A) accepted

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

143(3) rws 147 for AY 2010-11. Before Ld. CIT(A), assessee along with other grounds raised the following grounds of appeal – a. Disallowance of expenditure of Rs. 3,52,94,416 and [PB 97, ground no. 3] b. Addition on concealment of fees of Rs. 69,70,505 [PB 98, ground no. 7] Ld. CIT(A) accepted

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Act on 29.03.2014 by determining the total income of the assessee at Rs. 4,71,42,454/-. Further that the Ld. AO re-characterised the income from operation of the mall as shown by the assessee in its computation of income under the head “Income from Business Profession” to the head “Income From House Properties

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Act on 29.03.2014 by determining the total income of the assessee at Rs. 4,71,42,454/-. Further that the Ld. AO re-characterised the income from operation of the mall as shown by the assessee in its computation of income under the head “Income from Business Profession” to the head “Income From House Properties

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Act on 29.03.2014 by determining the total income of the assessee at Rs. 4,71,42,454/-. Further that the Ld. AO re-characterised the income from operation of the mall as shown by the assessee in its computation of income under the head “Income from Business Profession” to the head “Income From House Properties

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Act on 29.03.2014 by determining the total income of the assessee at Rs. 4,71,42,454/-. Further that the Ld. AO re-characterised the income from operation of the mall as shown by the assessee in its computation of income under the head “Income from Business Profession” to the head “Income From House Properties

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

property need not be a complete house further that it is sufficient if reinvestment is made in an independent residential unit even though part of existing house. On that basis it has been decided already by the different forums that the assessee under this situation is liable for exemption under Section 54 of the Act. We accept the proposition made

THE DCIT-2(1), INDORE vs. M/S. CENTURY 21 MALL (P) LTD., INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

143(3) of the Act by making certain additions. Against these additions, the assessee went in appeal before the first appellate authority, but partly succeeded. Against decisions of the ld.CIT(A)both the Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 3 Revenue and assessee are before the Tribunal. First we take up appeals for the Asst.Year

THE DCIT, 2(1), INDORE vs. M/S. CENTURE 21 MALL PVT. LTD., INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

143(3) of the Act by making certain additions. Against these additions, the assessee went in appeal before the first appellate authority, but partly succeeded. Against decisions of the ld.CIT(A)both the Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 3 Revenue and assessee are before the Tribunal. First we take up appeals for the Asst.Year

M/S CENTURY 21 MALLS P. LTD.,INDORE vs. THE ACIT 2(1), INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

143(3) of the Act by making certain additions. Against these additions, the assessee went in appeal before the first appellate authority, but partly succeeded. Against decisions of the ld.CIT(A)both the Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 3 Revenue and assessee are before the Tribunal. First we take up appeals for the Asst.Year

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

143(3) r.w. section 147 within a period of 10 days from the date of disposing of the objections of the assessee against the notice u/ 148 which is contrary to the procedure to be followed by the AO as directed by the Hon’ble High Court and consequently the impugned order is liable to be set aside. We order