SANDEEP KUMAR MUNDRA ,BURHANPUR vs. ITO, BURHANPUR, BURHANPUR

In the result appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisandeep Kumar Mundra, Income Tax Officer, बनाम/ S.K. Enterprises, Burhanpur Vs. Kalabagh Emagrid, Burhanpur (Pan:Abtpm8551C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Manoj Phadnis, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 10.10.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1071815572(1) dated 02.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act" for sake of brevity) before this Tribunal as and by way of Second appeal under the Act. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1065972504(1) dated 24.06.2024 of the Ld. CIT(A) passed u/s 250 of the Act which is hereinafter referred

SMT. ARUNA JAIN,MEGHNAGAR vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is partly allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Smt. Aruna Jain, Ito 512, Near Railway Station, Jhabua बनाम/ Meghnagar, Jhabua Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Ainpj0505E Assessee By Shri Anil Kamal Garg & Shri Nishit Doshi, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The background facts leading to present appeal are such that the assessee-individual did not file any return of AY 2011-12. The AO, on the basis of AIR information, came to know that

KISHORE SEWANI,BHOPAL vs. ITO-1(1), BHOPAL

Appeals are allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi & Kishore Sewani, Ito-1(4) बनाम/ House No.33, Parika Bhopal Vs. Society, Phase-1, Chunabhatti, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan:Ankps8260M Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 12.09.2025

house property and income from other sources. In the return so filed, the assessee also declared long-term capital gain computed at Rs. Nil from sale of an agricultural land situated at Gondermau, Bhopal for Rs. 1.25 crore after claiming deduction of cost of acquisition, transfer expenses and exemption u/s 54F on the basis of new investment in a property

LATE SHRI BALKRISHAN JOSHI (THROUGH LEGAL HEIR SHRI BHOOPENDRA JOSHI),INDORE vs. THE INCOME TAX OFFICER-5(1), INDORE, INDORE

Appeal is allowed partly

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Late Shri Balkrishan Joshi Income-Tax Officer, (Through L/H Shri 5(1), Bhoopendra Joshi), Indore बनाम/ 541, Alok Nagar, Vs. Kanadia Road, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Abjpj 0180 C Assessee By Shri S.N. Agrawal & Shri Bavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 21.05.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. This is the 2nd round of litigation by assessee before us. The background facts are such that the assessee filed return of income for AY 2008-09 on 31.07.2008 declaring a total income

SUDHA LUHADIA,INDORE, M.P. vs. THE ITO - 4(5), INDORE, INDORE, M.P.

In the result, the impugned order is upheld

Bench: Shri B.M. Biyani & Shri Paresh M Joshisudha Luhadia, Indore The Ito-4(5), बनाम/ C/O S.V. Agrawal & Indore Vs. Associates, 25, Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (Mp) (Pan: Abapl5445M) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R

253 of the income Tax Act 1961 [hereinafter referred to as the Act for sake of brevity] before this Tribunal as & by way of a second appeal. The assessee is aggrieved by the order bearing number ITBA/ APL/S/250/2025-26/1076590488 (1)dated 30th May 2025 passed Sudha Luhadia ITANo.546/Ind/2025 by the Ld. CIT(appeal) under section 250 of the act which

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 22 Manoj Kumar Gangadharan

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act" for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the "Impugned Page 1 of 22 order". The relevant

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

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of a second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2025-26/1075630496(1) dated 15.04.2025 passed by the Ld. CIT(A), U/s 250 of the Act which is hereinafter referred to as the “impugned

BADAM SINGH,BHOPAL vs. ITO 4(1) , BHOPAL

In the result, the appeal of the assessee is allowed for

Bench: B.M. Biyani & Shri Paresh M Joshibadam Singh, Income Tax Officer- बनाम/ 392 Gram Palasi, 4(1), Vs. New Jail Road, Bhopal Karond, Bhopal (Pan: Drhps5664B) (Appellant) (Revenue) Assessee By Shri S.S. Solanki, Ars Revenue By Shri Ashish Porwal, Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 31.07.2025 आदेश / O R D E R

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1072182527(1) dated 15.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

MOHAMMAD ZAHOOR QURESHI,BHOPAL vs. ITO-4(2), BHOPAL

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AACPQ2965Q Assessee by Shri Rakesh Choudhary, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 03.03.2025 Date of Pronouncement 17.03.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed

AMARJEET SINGH BHATIA,INDORE vs. ITO 2(1), IND, INDORE

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshiamarjeet Singh Bhatia, Income Tax Officer बनाम/ House No.63 Panchwati, 2(1), Vs. Janki Nagar, Indore Indore (Pan: Cjcpb5689P) (Appellant) (Revenue) Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.05.2025 Date Of Pronouncement 08.05.2025 आदेश/ O R D E R

House No.63 Panchwati, 2(1), Vs. Janki Nagar, Indore Indore (PAN: CJCPB5689P) (Appellant) (Revenue) Assessee by Shri Soumya Bumb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section 253 of the Income

SANGHVI FOODS PRIVATE LIMITED,INDORE vs. DCIT 4(1), INDORE

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

House Scheme Indore बनाम/ No.74C, A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) TAN: AACCS4128C Assessee by Shri S.N. Agrawal & Pankaj Mogra, ARs Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 18.03.2025 Date of Pronouncement 19.03.2025 आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the Assessee Under Section 253 of the Income

SHEETAL NATH COLONIZERS,BHOPAL vs. ITO,1(2), BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshisheetal Nath Colonizers, Ito 1(2) बनाम/ Plot No.48, M/S Sheetal Nath Bhopal Vs. Colonizers, Near Arya Bhawan, M. P. Nagar Zone Ii Bhopal (Pan: Abzfs4967L (Appellant) (Respondent) Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2025-26/1082096271 (1) dated 29.10.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

LAXMI LAND DEVELOPERS P. LTD,.,INDORE vs. ITO-1(3), INDORE

In the result appeal of the assessee is allowed and

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshilaxmi Land Developers Income Tax Officer बनाम/ Pvt. Ltd, 1(3), Vs. 401-Atower, Indore 6/2 South Tukoganj, Indore

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1069257902(1) dated 30.09.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 12 Laxmi Land Developers

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

SMT ANJANA SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. Conclusion 38. The present appeals concern