DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

4(f) of the appellant are allowed.” 29. Admittedly, the AO has made estimation of rent on ALV upon invocation of provisions of Section 23 of the Act which can only be invoked if the income is computed under Section 22 of the Act. As we have already seen in the earlier ground that the income from leasing

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

4(f) of the appellant are allowed.” 29. Admittedly, the AO has made estimation of rent on ALV upon invocation of provisions of Section 23 of the Act which can only be invoked if the income is computed under Section 22 of the Act. As we have already seen in the earlier ground that the income from leasing

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

4. Ground Nos. 1.1 to 1.2 for the assessment years 2005- 06, 2006-07 and assessment year 2008-09 to 2010-11 relate to approving the reopening of assessment based on findings given in set aside orders u/s 263 of the Income-tax Act, 1961. 5. Briefly stated, the facts of the case are that the assessee had filed

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

4. Ground Nos. 1.1 to 1.2 for the assessment years 2005- 06, 2006-07 and assessment year 2008-09 to 2010-11 relate to approving the reopening of assessment based on findings given in set aside orders u/s 263 of the Income-tax Act, 1961. 5. Briefly stated, the facts of the case are that the assessee had filed

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

4. Ground Nos. 1.1 to 1.2 for the assessment years 2005- 06, 2006-07 and assessment year 2008-09 to 2010-11 relate to approving the reopening of assessment based on findings given in set aside orders u/s 263 of the Income-tax Act, 1961. 5. Briefly stated, the facts of the case are that the assessee had filed

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

4. Ground Nos. 1.1 to 1.2 for the assessment years 2005- 06, 2006-07 and assessment year 2008-09 to 2010-11 relate to approving the reopening of assessment based on findings given in set aside orders u/s 263 of the Income-tax Act, 1961. 5. Briefly stated, the facts of the case are that the assessee had filed

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

4. Ground Nos. 1.1 to 1.2 for the assessment years 2005- 06, 2006-07 and assessment year 2008-09 to 2010-11 relate to approving the reopening of assessment based on findings given in set aside orders u/s 263 of the Income-tax Act, 1961. 5. Briefly stated, the facts of the case are that the assessee had filed

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

4) of the Act were initiated subsequent to search proceeding carried out on Ramani Group on 30th August 2016. Certain loose papers were found having some details of salary payments, calculation of higher salary, cash payment, hand written details of income and expenditure which have been claimed by the assessee to be dumb documents and the detailed discussion with regard

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

4) of the Act were initiated subsequent to search proceeding carried out on Ramani Group on 30th August 2016. Certain loose papers were found having some details of salary payments, calculation of higher salary, cash payment, hand written details of income and expenditure which have been claimed by the assessee to be dumb documents and the detailed discussion with regard

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

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&

250 (Guj.) and relied upon by the Ld. AO, Hon'ble’ High Court did not laid any law in respect of merits of the deduction u/s 80IA(4). Further, it is submitted that subsequent to the order of the AO and CIT(A), Rajkot Bench of Tribunal has allowed deduction u/s 80IA(4) in the case of Katira Construction

SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

250 (Kar.). 4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed.”[Emphasis Supplied] Amit Tiwari 1.4.7] The Hon’ble Madhya Pradesh High Court in the case