VAISHALI DEVELOPERS AND BUILDERS ,BHOPAL vs. INCOME TAX OFFICER -1(2), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

36 (Appeal Memo) and accordingly claims that the present appeal has been filed within the prescribed period of 60 days. Shri Harsh Malhotra, partner of assessee-firm, has filed an affidavit on Page 146 of Paper-Book of AY 2007-08 / Page 165 of Paper-Book of AY 2009-10, making a solemnised averment that the impugned order was served

ANIL KUMAR GUPTA,BHOPAL vs. ITO, 4(3), BHOPAL, OFFICE OF ITO BHOPAL

Appeal is allowed for statistical purpose

Property Tax receipts for A.Y. 2015-16, 2016-17, 2017-18 and\n2018-19 (PB 120-123)\nc. An application in this regard is pressed before your honours. It is\ntherefore prayed that the additional evidences which are clinching\nevidences; and supporting the stand of the assessee that a\nresidential house was let out may kindly be taken on record

DILIP CHANDRASENRO MAHADIK,INDORE vs. THE PR CIT -2 INDORE, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Dilip Chandrasenrao Pr.Cit-2, Mahadik, Indore. बनाम/ 479, Kalani Nagar, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Abwpm3141M Assessee By S/Shri Rajnish Vohra, Chetan Khandelwal & Nitesh Dawira, Ld. Ars Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 17.08.2023

36) and another undated reply-letter (copy placed at Page No. 37 to 40 of Paper-Book), the assessee submitted to AO that two properties were sold, one for Rs. 40,30,000/- and other for Rs. 25,00,000/-. In 1st property, both of the sale consideration and stamps authority valuation were same

MADHYA PRADESH MADHYA KSHETRA VIDUT VITARAN CO LTD,BHOPAL vs. THE ITO 2(1), BHOPAL

In the result, this appeal is allowed for statistical purpose

section 36(1)(viia)\nof the I.T. Act, the amount of Rs.47.31 crores disallowed by the AO is\nconfirmed. This ground of appeal is hereby dismissed.\n6.4 Accordingly, this ground of app of appeal is treated as dismissed.\"\n5. Ld. AR next carried us a sheet titled “Computation of Total Income\"\nfiled at Page 2 of Paper-Book, the same

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

36 Mohanlal Chugh & others has claimed to have incurred a sum of Rs. 4,08,01,360/- in various years. During the course of the assessment proceedings, the assessee also provided the break-up of the financial year wise investment made in construction of the house. We also find that as per the Report submitted by the DVO, there

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

36 Mohanlal Chugh & others has claimed to have incurred a sum of Rs. 4,08,01,360/- in various years. During the course of the assessment proceedings, the assessee also provided the break-up of the financial year wise investment made in construction of the house. We also find that as per the Report submitted by the DVO, there

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

36 Mohanlal Chugh & others has claimed to have incurred a sum of Rs. 4,08,01,360/- in various years. During the course of the assessment proceedings, the assessee also provided the break-up of the financial year wise investment made in construction of the house. We also find that as per the Report submitted by the DVO, there

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

section 80IB(10) of the Act raised in the instant case has come up before this Tribunal and the same are decided vide order dated 25.04.2012 directing the ld. AO to decide the issue afresh in light of various documents furnished. The relevant extract of the order of Tribunal is mentioned below: 15 Rajdhani Land & Housing Rival contentions have been

VAISHALI DEVELOPERS ANDBUILDERS,BHOPAL vs. INCOME TAX OFFICER 1 (2), BHOPAL

Appeals are allowed

36 (Appeal Memo) and accordingly claims that the\npresent appeal has been filed within the prescribed period of 60 days. Shri\nHarsh Malhotra, partner of assessee-firm, has filed an affidavit on Page 146\nof Paper-Book of AY 2007-08 / Page 165 of Paper-Book of AY 2009-10,\nmaking a solemnised averment that the impugned order was served

THE ACIT, CENTRAL-2, INDORE vs. M/S. LIFE STYLE INFRATECH PVT. LTD., INDORE

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyani

houses sold to different buyers which contained full details of properties, prices received, name, address, PAN of the buyers, etc. but the AO has not made any enquiry from any single buyer. Then, regarding Parking/Club/MPEB charges, the assessee’s explanation that they were charged from some buyers and not charged from all buyers, is also plausible particularly when the assessee

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

Appeal is allowed

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

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

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

Appeal is allowed

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

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

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

Appeal is allowed

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

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

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

Appeal is allowed

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

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

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

Appeal is allowed

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

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

HARVIDER SINGH KALRA,UJJAIN vs. THE ITO1(1), UJJAIN

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2014-15 Shri Harvinder Singh Ito, Kalra, 1(1), बनाम/ Agar Road, Ujjain Ganesh Nagar, Vs. Ujjain (Assessee / Appellant) (Revenue / Respondent) Pan: Ahipk9285C Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.09.2023 Date Of Pronouncement 03.10.2023

36,37,171/- chargeable in the hands of assessee. After selling impugned property, the assessee purchased two residential properties, namely Ruby Vila No. 4 for Rs. 31,64,050/- (1/3rd of 94,92,150/-) and Ruby Villa No. 6 for Rs. 35,78,150/- and on the strength of investment, the assessee claimed exemption u/s 54F. However, the AO denied

RAMKUNWAR PATIDAR,BHOPAL vs. THE ITO 2 (4), BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2009-10 Shri Ramkunwar Patidar, Income-Tax Officer, Village Salliya, 2(4), बनाम/ Post Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Blxpp4909C Assessee By Shri S.S.Solanki, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 22.02.2024

property jointly with Mr. D. P. Azad, her father-in-law on 2.1.2007 for a consideration of Rs. 95 lacs. The due date of filing of return as per Section 139(1) of the Act was 31.7.2006, but the assessee filed her return on 28.3.2007 and that extended due date of filing of return as per Section

HARPREET KAUR,BHOPAL vs. INCOME-TAX OFFICER, 5(2), BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

house may not be given on this land. So, he verbally\nconveyed the assessee that he shall only pay the consideration of the\nHarpreet Kaur\nITA No. 730/Ind/2024 – AY 2009-10\nsaid land as much value as would be adopted by the State\ngovernment authority at the time of making registry and accordingly\non 05/02/2009 he paid the consideration