M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

7 of 33 ITANo.214/Ind/2023 M/s. Rockbed Renovators Ltd. Developers Pvt. Ltd. vs. Pr. CIT in ITANo.181/Ind/2023 and submitted that this tribunal has considered an identical issue of assessment framed as per e-assessment scheme of 2019 on the identical issue of verification of genuineness of the expenses and held that the AO has made a proper inquiry and given

ACIT , RATLAM vs. M/S SHIRANI AUTOMOTIVES PVT. LTD, RATLAM MP

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Acit, M/S. Shirani Automotive Ratlam P. Ltd. बनाम/ 29, Shirani Pura, Vs. Ratlam (Appellant / Revenue) (Respondent / Assessee) Pan: Aancs 1007 M Revenue By Shri P.K. Mishra, Cit-Dr Assessee By None Date Of Hearing 02.03.2023 Date Of Pronouncement 31.03.2023

Housing & Development Co. [2018] 93 taxmann.com 502 held as follows: “Section 2(22) of the Income-tax Act, 1961 - Deemed dividend - (Applicability of) - High Court relied upon judgment passed by Judgment of Delhi High Court in Commissioner of Income-tax v. Ankitech (P.) Ltd. [2011] 11 taxmann.com 100 (Delhi) in which it was held that: (i) legal fiction created under

SHRI LAV NARANG,UJJAIN vs. PCIT,, UJJAIN

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16

194C and 194J( As per 26AS) are more than the receipts shown in ITR5/5/6”. Notices u/s 143(2) & 142(1) of the Act were served upon the assessee. It was admitted before Ld. AO that books of account are not maintained, statutory requirement of getting the books of account audited u/s 44AB of the Act not complied

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this

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&

7,51,21,147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this