MOHAMMAD ZAHOOR QURESHI,BHOPAL vs. ITO-4(2), BHOPAL

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AACPQ2965Q Assessee by Shri Rakesh Choudhary, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 03.03.2025 Date of Pronouncement 17.03.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed

DILIP MODI,INDORE vs. INCOME TAX OFFICER, WARD-5(1),INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI (Judicial Member)

House, Chhavani, Indore” as mentioned in Form No. 35. Ld.\n\nAR also pointed out one more fact that the AO has made addition of 100% of\ninvestment in a property in the hands of assessee and at the same time, also\nmade 50% addition for the very same investment in the hands of assessee's\nmother \"Smt. Chandrakala Modi

HIMANSHU BOTADEARA HUF,INDORE vs. THE ITO 4(3), INDORE

In the result, these two appeals filed by the assesse are

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

house property, income from business or profession, income from capital gain and income from other sources. There is no dispute that the assessee is doing trading in the shares through its Demat account the copies of which were filed by the Ld. Counsel of the assesse as directed by the bench. On going through the details of Demat account with

HIMANSHU BOTADEARA HUF,INDORE vs. THE ITO 4(3), INDORE

In the result, these two appeals filed by the assesse are

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

house property, income from business or profession, income from capital gain and income from other sources. There is no dispute that the assessee is doing trading in the shares through its Demat account the copies of which were filed by the Ld. Counsel of the assesse as directed by the bench. On going through the details of Demat account with

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

house-property, business / profession and interest. In the return, the assessee also declared a long-term capital gain of Rs. 66,28,161/- earned from sale of equity shares of Lifeline Drugs and Pharma Ltd. exempted u/s 10(38) of the act. The assessee claimed to have purchased shares of Lifeline Drugs and Pharma Ltd. for Rs. 33,418/-; sold

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

house-property, business / profession and interest. In the return, the assessee also declared a long-term capital gain of Rs. 90,69,199/- from sale of equity shares of Lifeline Drugs and Pharma Ltd. exempted u/s 10(38) of the act. The assessee claimed to have purchased shares of Lifeline Drugs and Pharma

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

144, in case he is not satisfied about the correctness or completeness of the assessee or where the method of accounting have not been regularly followed by the assessee, Once the assessee followed accounting regularly the Assessing Officer is bound to assess the income of the assessee on the basis of such method of accounting On perusal of the provision

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

M/S SURJEET AUTO AGENCY ,BHOPAL vs. PR CIT-2, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2015-16 M/S Surjeet Auto Agency, Pr. Cit-2, 4-5, Lajpat Nagar, Raisen Bhopal बनाम/ Road, Apsara Cinema, Vs. Bhopal (Appellant) (Respondent ) P.A. No. Aatfs 4110J Appellant By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Piush Parasar Advs. Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 13.04.2021 Date Of Pronouncement: 25.05.2021 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-2 Bhopal Vide Order Dated 04.02.2020.The Assessee Has Raised Following Grounds Of Appeal:-

144-A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under Section

M/S PARTH DEVELOPERS,DHAR vs. THE PCIT -1, INDORER

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Parth Developers Pr. Cit-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Aalfp 4509 N Assessee By Shri Milind Wadhwani, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.06.2023 Date Of Pronouncement 28.07.2023

144, in case he is not satisfied about the correctness or completeness of the assessee or where the method of accounting have not been regularly followed by the assessee, Once the assessee followed accounting regularly the Assessing Officer is bound to assess the income of the assessee on the basis of such method of accounting On perusal of the provision

SHRI VINOD CHOUDHARY,INDORE vs. ITO1 3), INDORE

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Vinod Choudhary, Ito 1(3) 12, Niranjanpur, Indore Vs. Lasudia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akrpv 4892 Q Assessee By Shri Pankaj Shah & Soumya Bomb, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.02.2023 Date Of Pronouncement 28.02.2023

144 of Income-tax Act, 1961 [“the act”] for assessment-year [“AY”] 2012-13, the assessee has filed this appeal on following grounds: “1. That the order of AO is bad in law & wrong on facts. 2. (a) That the AO has erred in determining the long term capital gain from sale of urban agricultural land

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

144) relevant extract of which is reproduced above where it is observed by Honble Apex court that The expression: so considered necessary is again of crucial importance. The term consider means to think over; it connotes that there should be active application of the mind. In other words the term consider postulates consideration of all the relevant aspects

SHRI RAJPAL JAIN,INDORE vs. THE ITO 3 (3), INDORE

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirajpal Jain Ito-3(3) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Akypj 3794 L Assessee By Shri Girdhar Garg Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2023 Date Of Pronouncement 25.07.2023

house is also eligible for deduction under section 80C. 5.Ground05. The levy of interest u/s 234-B & 234-C is arbitrary, illegal and bad-in-law on the facts and circumstances of the case. 6.Ground06. That no proper and reasonable opportunity was given to the appellant to prove his case and lead evidence in support of his claim

AMARJEET SINGH BHATIA,INDORE vs. ITO 2(1), IND, INDORE

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshiamarjeet Singh Bhatia, Income Tax Officer बनाम/ House No.63 Panchwati, 2(1), Vs. Janki Nagar, Indore Indore (Pan: Cjcpb5689P) (Appellant) (Revenue) Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.05.2025 Date Of Pronouncement 08.05.2025 आदेश/ O R D E R

House No.63 Panchwati, 2(1), Vs. Janki Nagar, Indore Indore (PAN: CJCPB5689P) (Appellant) (Revenue) Assessee by Shri Soumya Bumb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section 253 of the Income

BADAM SINGH,BHOPAL vs. ITO 4(1) , BHOPAL

In the result, the appeal of the assessee is allowed for

Bench: B.M. Biyani & Shri Paresh M Joshibadam Singh, Income Tax Officer- बनाम/ 392 Gram Palasi, 4(1), Vs. New Jail Road, Bhopal Karond, Bhopal (Pan: Drhps5664B) (Appellant) (Revenue) Assessee By Shri S.S. Solanki, Ars Revenue By Shri Ashish Porwal, Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 31.07.2025 आदेश / O R D E R

section 54F 8. since the appellant had constructed residential house out of the F sale proceeds which is not considered by the CIT Appeals whilst passing the appellant order. Ground 9 That the appellant craves leave to add to amend alter modify substitute withdrawal delete or rescind all or any of the above grounds of appeal on or before

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

house is actually beyond understanding and uncalled for. That the Assessing Officer failed to appreciate this very important aspect. That, in response to the producing of receipts of the donation the same numbering 200 were filed before the Assessing Officer. Receipts are enclosed at page no. 03 to 205 of the paper book. However, the filing or not filing

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

house is actually beyond understanding and uncalled for. That the Assessing Officer failed to appreciate this very important aspect. That, in response to the producing of receipts of the donation the same numbering 200 were filed before the Assessing Officer. Receipts are enclosed at page no. 03 to 205 of the paper book. However, the filing or not filing

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

house. From November 2022 onwards, the appellant\nwas compelled to litigate before the Hon'ble DRT, including filing appeal, intervention\nproceedings through his aged mother, and subsequent submissions, all aimed at\npreventing auction of the property. The appellant remained continuously engaged\nmedical reasons and in such urgent litigation, which constitutes a bona fide and sufficient\ncause for the delay