SHANKAR SEWANI,NEW MARKET vs. ASSESSING OFFICER, AAYKAR BHAWAN

In the result appeal of the assessee is allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Shankar Sewani, Dcit-1(1), 10 Kala Niketan, Bhopal New Market, Vs. T.T. Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adkps6959H Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 10.07.2024 Date Of Pronouncement 12.07.2024 O R D E R

160/-. The assessee has shown income from house property, profit & gains from business & profession, short term capital gains, long term capital gains and income from other sources. No scrutiny assessment has been made in the case of the assessee. During the course of search operation in Signature group conducted by Investigation Wing, Bhopal, certain loose papers pages

CHANDRA SAHU,BHOPAL vs. ITO-1(4), BHOPAL

In the result appeal of the assessee for Assessment Year 2010-

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

section 68 of the Act. Smt. Chandra Sahu ITA No.75 & 76/Ind/2019 7. That, the appellant, carves leave to add, amend, alter or otherwise raise any other ground of appeal. 3. Brief facts of the case as culled out from the records are that the assessee is an individual deriving income from House Property and income from running a restaurant. Return

CHANDRA SAHU,BHOPAL vs. ITO-1(4), BHOPAL

In the result appeal of the assessee for Assessment Year 2010-

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

section 68 of the Act. Smt. Chandra Sahu ITA No.75 & 76/Ind/2019 7. That, the appellant, carves leave to add, amend, alter or otherwise raise any other ground of appeal. 3. Brief facts of the case as culled out from the records are that the assessee is an individual deriving income from House Property and income from running a restaurant. Return

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

LATE SHRI JITENDRA KUMAR BHASNE THROUGH LEGAL HEIR SMT. BHARTI BHASNE,BHOPAL vs. THE ACIT 2(1), BHOPAL

In the result, the appeals in IT(SS)A Nos

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Housing Society after surrender of her rights in the property; and (ii) On account of cessation of customers liability of Rs.5,03,531/- in A.Y.2007- 08, of Rs.47,57,258/- in A.Y.2008-09 and of Rs.17,50,000/- in A.Y.2009-10. I.T(SS)A No. 181 to 184 /IND/2014 and Ors. A.Ys. 2005-06 to 08-09 Page No 6 Late Jitendra

SMT. BHARTI BHASNE,BHOPAL vs. THE ACIT 2(1), BHOPAL

In the result, the appeals in IT(SS)A Nos

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Housing Society after surrender of her rights in the property; and (ii) On account of cessation of customers liability of Rs.5,03,531/- in A.Y.2007- 08, of Rs.47,57,258/- in A.Y.2008-09 and of Rs.17,50,000/- in A.Y.2009-10. I.T(SS)A No. 181 to 184 /IND/2014 and Ors. A.Ys. 2005-06 to 08-09 Page No 6 Late Jitendra

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 ASHOK KUKREJA,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2010-11 Shri Ashok Kukreja 12, Bright Colony, Idgah Hills Bhopal Pan:Abmpk1604K : Appellant V/S Ito-3(1) Bhopal : Respondent Appellant By Shri S.S. Deshpande Ar Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 02.08.2021 Date Of Pronouncement 07.09.2021

section 54F of the Act.” 2. Brief facts as culled out from the records are that the assessee is an individual running business of grinding of spices, whole sale trading of spices, kirana items under the whole proprietorship concern of M/s. Kukreja Brothers. E-return of income for A.Y. 2010-11 filed on 20.10.2010 declaring income of Rs.3,38,160

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

160 (Delhi) - Saxo India (P) Ltd vs. ACIT [2016] 176 TTJ 540 (Delhi - Trib.) - Alcatel-Lucent India Ltd vs DCIT [ITA No 6856/Del/2015] - Evonik Degussa India P Limited vs. ACIT (ITA No 7653/Mum/2011) The Ld. AR further pointed out that there is abnormally fluctuating margin related to this comparable. The company has a volatile margin trend for a period

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

160 (Delhi) - Saxo India (P) Ltd vs. ACIT [2016] 176 TTJ 540 (Delhi - Trib.) - Alcatel-Lucent India Ltd vs DCIT [ITA No 6856/Del/2015] - Evonik Degussa India P Limited vs. ACIT (ITA No 7653/Mum/2011) The Ld. AR further pointed out that there is abnormally fluctuating margin related to this comparable. The company has a volatile margin trend for a period

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

160 (Delhi) - Saxo India (P) Ltd vs. ACIT [2016] 176 TTJ 540 (Delhi - Trib.) - Alcatel-Lucent India Ltd vs DCIT [ITA No 6856/Del/2015] - Evonik Degussa India P Limited vs. ACIT (ITA No 7653/Mum/2011) The Ld. AR further pointed out that there is abnormally fluctuating margin related to this comparable. The company has a volatile margin trend for a period

THE ACIT, CENTRAL-2, INDORE vs. M/S. VENUS ENTERPRISES, INDORE

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing)

Section 153A/143(3) dated 31.3.2015, 31.3.2015, 31.3.2015 & 25.2.2016, respectively. Both the parties submitted that the lead case is Ajitnath Reality P. Ltd. and the decision taken for the assessment year 2009-10 will be applicable in the present group appeals as the same are also having identical facts and issue. Thus, we shall take up the case of Ajitnath Reality

DCIT , CENTRAL-2, INDORE vs. M/S VENUS ENTERPRISES , INDORE

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing)

Section 153A/143(3) dated 31.3.2015, 31.3.2015, 31.3.2015 & 25.2.2016, respectively. Both the parties submitted that the lead case is Ajitnath Reality P. Ltd. and the decision taken for the assessment year 2009-10 will be applicable in the present group appeals as the same are also having identical facts and issue. Thus, we shall take up the case of Ajitnath Reality