DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

property and accretion in wealth was not made”. 9. On receiving the show cause notice assessee made detailed written submissions which read as follows:- 1. With reference to the show cause notice issued to us, as a general submission against all of your observations, we would like to bring to your attention that the explanation (2) to sub-section

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

property and accretion in wealth was not made”. 9. On receiving the show cause notice assessee made detailed written submissions which read as follows:- 1. With reference to the show cause notice issued to us, as a general submission against all of your observations, we would like to bring to your attention that the explanation (2) to sub-section

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

property and accretion in wealth was not made”. 9. On receiving the show cause notice assessee made detailed written submissions which read as follows:- 1. With reference to the show cause notice issued to us, as a general submission against all of your observations, we would like to bring to your attention that the explanation (2) to sub-section

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

House property 3,90,000 2 Income from business (being 5,71,856 proprietor of M/s Samarth Impex, Indore) 3 Income from Long Term Capital 27,50,406 Gain (Exempt U/s 10(38) of the Income Tax Act 4 Interest on saving Bank Interest 8,715 5 Dividend Income 3,830 3.1] Details of all bank accounts as maintained

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

263 ITR 143 (SC), wherein the income derived from the property which is not exploited as business asset has been held to be the ‘income from property’ and not ‘income from business’. He further relied upon the judgment passed in the matter of Karnani Properties Ltd. vs. CIT, reported in (1971) 82 ITR 0547 (SC), wherein carrying out business

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

263 ITR 143 (SC), wherein the income derived from the property which is not exploited as business asset has been held to be the ‘income from property’ and not ‘income from business’. He further relied upon the judgment passed in the matter of Karnani Properties Ltd. vs. CIT, reported in (1971) 82 ITR 0547 (SC), wherein carrying out business

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

263 ITR 143 (SC), wherein the income derived from the property which is not exploited as business asset has been held to be the ‘income from property’ and not ‘income from business’. He further relied upon the judgment passed in the matter of Karnani Properties Ltd. vs. CIT, reported in (1971) 82 ITR 0547 (SC), wherein carrying out business

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

263 ITR 143 (SC), wherein the income derived from the property which is not exploited as business asset has been held to be the ‘income from property’ and not ‘income from business’. He further relied upon the judgment passed in the matter of Karnani Properties Ltd. vs. CIT, reported in (1971) 82 ITR 0547 (SC), wherein carrying out business

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

property and construction of residential house on the said land. The AO, thereafter issued notice under section 142(1) dated 14.07.2017 along with a questionnaire. These facts are also evident from the assessment order in para 1 and 2 as under :- " Thereafter, the case was transferred to the office of the undersigned from the ITO Ward 4(1) Jaipur

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

2 to Section 263(1) of the Act. 1.2 The learned A.O. allowed deduction under section 54 as claimed by the appellant on account of construction of new house after verifying and examining Sale Deed, necessary approvals, Valuation Report, Bank Statements and other relevant documents submitted and produced during the course of assessment. 1.3 It is also important to note

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

property and construction of residential house on the said land. The AO, thereafter issued notice under section 142(1) dated 14.07.2017 along with a questionnaire. These facts are also evident from the assessment order in para 1 and 2 as under :- " Thereafter, the case was transferred to the office of the undersigned from the ITO Ward 4(1) Jaipur

SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE

In the result, appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

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

SMT ANUPAMA ASSWA,INDORE vs. THE PCIT-1, INDORE, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

263 of the Act and issued the following show cause notice to the assessee (relevant extract is reproduced below): “03. On perusal of the details on record of the relevant year, it is seen that, the notice u/s 143(2) of the Income Tax Act, 1961 was issued by the AO on 11.08.2018 to produce any evidence on which

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

2), the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded. 11. On a bare perusal of the sub-section (1) would reveal that the powers of revision

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

2 of section 147 of the Income Tax Act. Accordingly, notice under section 148 of Income Tax Act, 1961 is to be issued. Therefore necessary approval may kindly be accorded. ” M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 25 of 66 That on the basis of reason for re-opening of the assessment as communicated

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

2 of section 147 of the Income Tax Act. Accordingly, notice under section 148 of Income Tax Act, 1961 is to be issued. Therefore necessary approval may kindly be accorded. ” M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 25 of 66 That on the basis of reason for re-opening of the assessment as communicated

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

2 of section 147 of the Income Tax Act. Accordingly, notice under section 148 of Income Tax Act, 1961 is to be issued. Therefore necessary approval may kindly be accorded. ” M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 25 of 66 That on the basis of reason for re-opening of the assessment as communicated

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

2 of section 147 of the Income Tax Act. Accordingly, notice under section 148 of Income Tax Act, 1961 is to be issued. Therefore necessary approval may kindly be accorded. ” M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 25 of 66 That on the basis of reason for re-opening of the assessment as communicated