COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

property’. As per annual report, this company has developed a de novo drug design tool called “CELSUITE” and protected its IPR under Copyright/Patent Act. Based on its silico expertise, the company has developed a molecule to treat leucoderma and multiple cancer. The company has outlined its future plans in the field of bio-technology. The company has come out with

MP STATE CO-OPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT, BHOPAL

In the result, the appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house 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

MP STATE COOPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT BHOPAL, BHOPAL

In the result, the appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house 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

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

house 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

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house 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

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house 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

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

house 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

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

house 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 Page 7 of 16 Indore Pragtishil Sahakari Sakh Sanstha Mydt, Indore. Vs. I.T.Department, NFAC, Delhi -ITA No.317/Ind/2023 Assessment year 2018-19 limits of a municipal corporation, municipality, municipal committee, notified

DEPUTY COMMISSIONER OF INCOME TAX-3 (1), INDORE vs. SHRI SANJEEV PATNI, INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

1.(a) Defendant refuses to sign the acknowledgement, or 2.(b) where the serving officer, after using all due and reasonable diligence, cannot find the defendant, who is absent from his residence at the time when service is sought to be effected on him at his residence and there is no likelihood of his being found at the residence within

SHRI SANJEEV PATNI,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

1.(a) Defendant refuses to sign the acknowledgement, or 2.(b) where the serving officer, after using all due and reasonable diligence, cannot find the defendant, who is absent from his residence at the time when service is sought to be effected on him at his residence and there is no likelihood of his being found at the residence within

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

282 dated 26.02.2015. Therefore, there was a reasonable cause with the appellant for not getting completion certificate for all 180 units. Per contra, the ld AO has alleged that the two units which remained incomplete as on 31.03.2012 were part and parcel of entire housing project approved by local authority on 24.03.2007 and so as per conditions stipulated under section

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

282 dated 26.02.2015. Therefore, there was a reasonable cause with the appellant for not getting completion certificate for all 180 units. Per contra, the ld AO has alleged that the two units which remained incomplete as on 31.03.2012 were part and parcel of entire housing project approved by local authority on 24.03.2007 and so as per conditions stipulated under section

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

282 dated 26.02.2015. Therefore, there was a reasonable cause with the appellant for not getting completion certificate for all 180 units. Per contra, the ld AO has alleged that the two units which remained incomplete as on 31.03.2012 were part and parcel of entire housing project approved by local authority on 24.03.2007 and so as per conditions stipulated under section

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

282 dated 26.02.2015. Therefore, there was a reasonable cause with the appellant for not getting completion certificate for all 180 units. Per contra, the ld AO has alleged that the two units which remained incomplete as on 31.03.2012 were part and parcel of entire housing project approved by local authority on 24.03.2007 and so as per conditions stipulated under section

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

282 dated 26.02.2015. Therefore, there was a reasonable cause with the appellant for not getting completion certificate for all 180 units. Per contra, the ld AO has alleged that the two units which remained incomplete as on 31.03.2012 were part and parcel of entire housing project approved by local authority on 24.03.2007 and so as per conditions stipulated under section

M/S SURJEET AUTO AGENCY ,BHOPAL vs. PR CIT-2, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2015-16 M/S Surjeet Auto Agency, Pr. Cit-2, 4-5, Lajpat Nagar, Raisen Bhopal बनाम/ Road, Apsara Cinema, Vs. Bhopal (Appellant) (Respondent ) P.A. No. Aatfs 4110J Appellant By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Piush Parasar Advs. Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 13.04.2021 Date Of Pronouncement: 25.05.2021 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-2 Bhopal Vide Order Dated 04.02.2020.The Assessee Has Raised Following Grounds Of Appeal:-

Housing Projects Ltd – [2012] 20 taxmann.com 587(Delhi) Surjeet Auto Agency 8. Per contra Ld. Departmental Representative (DR) referred to the finding of Ld. Pr. CIT and also decisions referred in the impugned order by the Ld. Pr. CIT and the same is mentioned below: 4. I have carefully consider d the facts of the case, the show cause notices

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

282 of the Act. However, there has been no response from the appellant till date. There is no gain saying that once the appeal is filed by the appellant, it is obligatory on its part to pursue the same in a Page 2 of 10 Badam Singh ITA No. 127/Ind/2025 - A.Y.2013-14 worthwhile manner, which the appellant has failed