MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

d) of section 269UA. Explanation 2- For the removal of doubts, it is hereby clarified that. "transfer" includes and shall be deemed to have always Page 7 of 21 ITANo.245/Ind/2024 Mahendra Singh Chawla included disposing of or parting with an asset or any interest therein, or treating any interest in any asset in any manner whatsoever, directly or indirectly, absolutely

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

house property, which view has been upheld by the Tribunal. The AO also levied penalty u/s 271(1)(c), which was upheld by the Ld. CIT(A). The Tribunal, however, held that the assessee was not guilty of any concealment or giving inaccurate particulars and had raised a debatable issue. In such a situation, penalty was deleted. 3. We have

THE PR CIT-1 , BHOPAL vs. BHOPAL DUGDH SANGH SAHAKARI MY., BYHOPAL

In the result, appeal of the revenue is dismissed and CO of the assesse is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanipr. Cit-1 Bhopal Dugdh Sangh Sahakari Bhopal Maryadit Diary Plant, Near Habibganj Vs. Railway Station Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaaab0221D

property chargeable under section 22. Explanation.—For the purposes of this section, an urban consumers' co- operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee is entitled also to the deduction under section

VAISHALI DEVELOPERS AND BUILDERS ,BHOPAL vs. INCOME TAX OFFICER -1(2), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

17(1A) of the Registration Act reads as under:- “(1A) The documents containing contracts to transfer for consideration any immovable property for the purpose of section 53A of the Transfer of Page 7 of 34 Vaishali Developers And Builders ITA Nos. 26 & 27/Ind/2024- AYs 2007-08 & 2009-10 Property Act 1882 (4 of 1882) shall be registered if they have

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

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

D E R PER MANISH BORAD, A.M The above captioned appeal & Cross-objection for Assessment Year 2010-11 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-II (in short ‘Ld. CIT(A)], Indore dated 15.1.2018 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(In short the ‘Act’) dated

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

house property, profit and gains of business or profession or capital gains nor the income from other sources. 4.3 In view of the above, contentions of the assessee are not found tenable and therefore, amount of Rs. 58,78,145/- in form of excess stock, Rs. 52,86,831/-in form of sales and not recorded in its regular books

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), INDORE., INDORE vs. MP ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Appeal is dismissed being devoid of merit

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 Acit, M.P. Entertainment & 1(1), Developers Private Ltd., Indore. 94-101, 4Th Floor, बनाम/ C-21 Malls, Vs. Indore (Revenue /Appellant) (Assessee /Respondent) Pan: Aaecm8668D Assessee By Shri Anil Kamal Garg, Ca Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 23.09.2024 Date Of Pronouncement 11.10.2024

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 10.07.2023 passed by learned Commissioner of Income-tax, NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2017 passed by learned DCIT, 3(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

D, Indore. The assessee has transacted in the property through a sale agreement (without possession) for an amount of Rs.97,60,000/- dated 27 March 2012 registered on 30.3.2012. This property has ultimately been transferred through a sale agreement between the assessee and the initial buyer Deksh Home Pvt. Ltd. Indore (PAN:AADCD2378J) and shri Sanjay Porwal & Radheshyam Porwal

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

5 pages) was attached to the letter of Ld. CIT(A), but the additional evidence proposed to be admitted (i.e. documents, such as copies of ledger accounts of freight expenses, etc.) were not sent/attached ? d) The AO was busy in time barring assessments and an adjournment was sought till 31.01.2023 ? e) In another case of Shri Manoj Agarwal

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

5 pages) was attached to the letter of Ld. CIT(A), but the additional evidence proposed to be admitted (i.e. documents, such as copies of ledger accounts of freight expenses, etc.) were not sent/attached ? d) The AO was busy in time barring assessments and an adjournment was sought till 31.01.2023 ? e) In another case of Shri Manoj Agarwal

KALPANA JAIN,INDORE vs. THE PR CIT-1, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

d. Please explain and justified in respect of Large Deduction claimed us 54 with documentary evidences. e. Complete details of expenses related to transfer of property and cost of improvement with documentary evidences. (if any).” 10. Relevant to mention that while replying the said notice, the assessee duly submitted the entire details, namely, income tax return, computation of income, balance

HASSANAND KHEMLANI,INDORE vs. THE PCIT-1 ,INDORE, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

d. Please explain and justified in respect of Large Deduction claimed us 54 with documentary evidences. e. Complete details of expenses related to transfer of property and cost of improvement with documentary evidences. (if any).” 10. Relevant to mention that while replying the said notice, the assessee duly submitted the entire details, namely, income tax return, computation of income, balance

VAISHALI DEVELOPERS ANDBUILDERS,BHOPAL vs. INCOME TAX OFFICER 1 (2), BHOPAL

Appeals are allowed

17(1A) of the Registration Act reads as under:-\n\"(1A) The documents containing contracts to transfer for consideration any\nimmovable property for the purpose of section 53A of the Transfer of\nProperty Act 1882 (4 of 1882) shall be registered if they have been\nexecuted on or after the commencement of the Registration and Other\nRelated Laws (Amendment

IMRAN KHAN,BHOPAL vs. THE ITO2 (2), BHYOPAL

In the result the issue No

Bench: Shri Vijay Pal Rao & Shri Manish Boradimran Khan Ito 2(2) S/O Sh. Gulab Khan H. No.35 Bhopal Village-Inayatpura Kolar Board, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ckqpk5708M Assessee By Shri Niranjan Purandar Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2023 Date Of Pronouncement 11.01.2024

D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 28.02.2023 of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), for assessment year 2013-14. The assessee has raised following grounds of appeal: “1.That on the facts & in the circumstances of the case and in law, the respondent erred

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

THE ACIT, CENTRAL-2, INDORE vs. M/S. LIFE STYLE INFRATECH PVT. LTD., INDORE

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

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by four separate appeal-orders for Assessment-Year [“AY”] 2010-11 to 2013-14, all dated 23.12.2015 and passed by learned Commissioner of Income-Tax (Appeals)-III, Indore [“Ld. CIT(A)”], which in turn arise out of a consolidated assessment-order dated 24.03.2015 passed by learned DCIT, Central-I, Indore

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

d. Affiliated with Barkatullah University, Bhopal 8. Recognition from National Council for Teacher Education, a statutory body of the Government of India requires inter alia, the applicant educational institute to clear physical inspection by way of input from the visiting team in the form of report and videography and recommendation of the State Government. Having gone through these processes

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

d. Affiliated with Barkatullah University, Bhopal 8. Recognition from National Council for Teacher Education, a statutory body of the Government of India requires inter alia, the applicant educational institute to clear physical inspection by way of input from the visiting team in the form of report and videography and recommendation of the State Government. Having gone through these processes

M/S. RAJDHANI LAND & HOUSING CORPORATION,BHOPAL vs. PR. CIT -1, BHOPAL

In the result, grounds raised by the assessee are allowed and

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year:2007-08 M/S Rajdhani Land & Pr. Cit-1, Housing Corporation, Bhopal बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No. Aahfr4618J Appellant By Shri Girish Agrawal & Ms. Nisha Lahoti, Ars Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 16.08.2021 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-1 Bhopal Vide Order Dated 20.09.2019. Rajdhani Land & Housing

d) the order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person. (2) No order shall be made under sub-section (1) after the expiry of two years from the end of the financial year