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

154 (Kar.HC) has held that if the assessee had invested the amount received on sale of capital asset either in purchasing a residential house or in construction of a residential house, even though the transactions are not complete in all respects, the assessee would be entitled to the benefit under s.54F of the Act. Further, the Hon'ble High court

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

HOUSE PROPERTY\nगृह संपति से आय\n0\n0\n3\nHEADS OF\nINCOME\nINCOME FROM BUSINESS OR PROFESSION\nव्यवसाय या वृति से लाभ एवं प्राप्तियां\n5,24,683\n7,94,683\n4\nINCOME FROM CAPITAL GAINS\nपूंजीगत प्राप्तियां\n0\n0\n5\nINCOME FROM OTHER SOURCES\nअन्य सूत्रों से आय\n3,766\n3,766\n6\nINTRA HEAD ADJUSTMENTS\nNA\n0\n7\nGROSS

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

house belongs to respective joint owner in the ratio in which contribution for buying the property was made. In case a person has not contributed anything for the property he does not have any beneficial ownership in the property even if he is added as the first joint owner in the purchase deed. So, while selling the joint property

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.

house property and not allowable for investment in Plot. Therefore, total under assessment of income is Rs. 1,77,21,919/- (Rs. 91,35,500/- and Rs. 85,86,419/-). 3.3 Thus, during the course of assessment proceedings, you have neither furnished any details nor explained the issues involved with relevant documentary evidence with regard to issues narrated above

SHRI KHALID AMAN,BHOPAL vs. THE PCIT-2, BHOPAL, BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

house at Mansab Manzil, Karbala Bhopal which attract section 22, but the Ld. AO has not made enquiries: Ld. AR made same pleadings as for Issue No. 2. (v) Issue No. 5 – There are many cash-deposit entries appearing in the bank which have not been enquired into at all by assessing officer: Ld. AR carried us to Paper Book

ANAMIKA GARG ,DEWAS vs. CIT, UJJAIN

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Anamika Garg, Pcit, 117, Tukoganj Marg, Ujjain बनाम/ Nayapura, Vs. Dewas (Assessee / Appellant) (Revenue / Respondent) Pan: Aiwpg 3922 D Assessee By Shri Suresh Gupta, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 02.01.2024

house property, capital gain and other sources, which was assessed by AO u/s 143(3) of the Act at a total income of Rs. 42,17,604/- after making certain disallowance/addition. Subsequently, Ld. PCIT examined the record of assessment-proceeding and viewed that the assessment-order passed by AO is erroneous in so far it is prejudicial to the interest

RADHA SHARAN GOSWAMI,BHOPAL vs. DDIT,CPC, BANGLORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradha Sharan Goswami Ddit, Cpc B-18, Industrial Area Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adzpg1806E Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.05.2024 Date Of Pronouncement 21.05.2024

House property of Rs 94,76,461, the gross rent of the two let out properties of the appellant are taken into consideration. From the computation of income, its evident that, gross rents of both properties are Rs 19,50,916 and Rs 69,77,485 which sums up at Rs 89,28,401. Hence, the appellant can be granted

SANATAN WAREHOUSE,BHOPAL vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2022-23 Sanatan Warehouse, Cit(A) 162, Modi Heights, Bhopal बनाम/ Zone-Ii, Mp Nagar, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aegfs0245D Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 16.07.2025

Section 139(9) of the Income-tax Act. 8. That the appellant prays for appropriate relief by setting aside the impugned order treating the return as invalid, and requests the Tribunal to direct the Learned Assessing Officer/CPC to accept the return as valid and process the same under the applicable provisions of the law.” 2. We have heard learned Representatives

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

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

section 14A was clearly applicable on assessee's investment in shares and mutual fund wherefrom income was exempt.” Page 2 of 17 Shri Rajeev Ajmera ITA No.51/Ind/2018& CO.No.23/Ind/2018 Assessment year 2010-11 Ground No. 1: 5. In this Ground, the issue involved is the deduction of commission- expenditure of Rs. 1,74,50,000/- claimed by the assessee

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

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained