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

House property” on notional basis. The assessee company is running coaching classes in its building and the said building constructed on its leasehold plot was also used by Jasleen Educational Service Society for running of school in the name of Auckland Academy. That in the year under consideration coaching income was very less but in last three to four years

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

House property” on notional basis. The assessee company is running coaching classes in its building and the said building constructed on its leasehold plot was also used by Jasleen Educational Service Society for running of school in the name of Auckland Academy. That in the year under consideration coaching income was very less but in last three to four years

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

House property” on notional basis. The assessee company is running coaching classes in its building and the said building constructed on its leasehold plot was also used by Jasleen Educational Service Society for running of school in the name of Auckland Academy. That in the year under consideration coaching income was very less but in last three to four years

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

SHRI NARAYAN DAS TOLANI,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee on this ground is allowed

Bench: Shri C. M. Garg & Shri O.P. Meena

house property was spread over during the period from assessment year 2004-05 to 2006-07. However, the AO considered the same for A.Y. 2007-08, whereas the ld. CIT(A) has directed u/s 150(1) of the Act to take necessary action in terms of report of the DVO in the respective assessment years

THE DCIT CENTRAL-(1), INDORE vs. M/S AYUSH AJAY CONSTRUCTION PVT. LTD. , INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanii.T(Ss).A. Nos.14 To 16/Ind/2018 (Assessment Years: 2007-08 To 2009-10)

Housing (2015) 374 ITR 645 (Mum.) (v) DCIT V/s Kalani Brothers (Indore) Pvt. Ltd. (2016) 27 TTJ 286 (Trib. Indore) (vi) Anant Steel Pvt. Ltd. V/s ACIT (2016) 28 ITJ 47 (Trib. Indore.) “4.5 The appellant has also relied on the decision of Hon'ble ITAT Mumbai Bench in the case of ACIT vs Sar Yeash Co. (P) Ltd held

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

153(6)(i) and section 150(1) also fortifies the contention of the assessee to have the direction of the Hon’ble Bench to re-compute the total income of AY 2015-16 and / or AY 2013-14, as the case may be, so as to bring to charge the amount of Rs. 39,21,275/- only once. The combined

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

153(6)(i) and section 150(1) also fortifies the contention of the assessee to have the direction of the Hon’ble Bench to re-compute the total income of AY 2015-16 and / or AY 2013-14, as the case may be, so as to bring to charge the amount of Rs. 39,21,275/- only once. The combined

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI PRADEEP KUMAR SHARMA,DABRA vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement