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

x) General Security Services in the Mall; xi) All other costs and expenses attributable to the Mall 4.00 ASSESSEE CARRIED OUT SYSTEMATIC BUSINESS ACTIVITY The assessee company has been carrying out a systematic business activity with an intent to earn profit by providing host of services to the lessees of the Mall and by employing large number of permanent staff

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

x) General Security Services in the Mall; xi) All other costs and expenses attributable to the Mall 4.00 ASSESSEE CARRIED OUT SYSTEMATIC BUSINESS ACTIVITY The assessee company has been carrying out a systematic business activity with an intent to earn profit by providing host of services to the lessees of the Mall and by employing large number of permanent staff

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

x) General Security Services in the Mall; xi) All other costs and expenses attributable to the Mall 4.00 ASSESSEE CARRIED OUT SYSTEMATIC BUSINESS ACTIVITY The assessee company has been carrying out a systematic business activity with an intent to earn profit by providing host of services to the lessees of the Mall and by employing large number of permanent staff

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

56,983/- (-) Rs.54,23,189/-) was disallowed. Ld. A.O also observed that there were huge cash deposits in the bank account of the assessee during the month of February and March. Assessee claimed that the surrendered income of Rs.7 crores which was invested in the form of hundi matured during the year and the money so received (Principal and Interest

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

56,983/- (-) Rs.54,23,189/-) was disallowed. Ld. A.O also observed that there were huge cash deposits in the bank account of the assessee during the month of February and March. Assessee claimed that the surrendered income of Rs.7 crores which was invested in the form of hundi matured during the year and the money so received (Principal and Interest

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

56,983/- (-) Rs.54,23,189/-) was disallowed. Ld. A.O also observed that there were huge cash deposits in the bank account of the assessee during the month of February and March. Assessee claimed that the surrendered income of Rs.7 crores which was invested in the form of hundi matured during the year and the money so received (Principal and Interest

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

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

x) Hon'ble Supreme Court in the case of Commissioner of Income Tax & Anr vs. Yokogawa India Ltd (2017) 291 CTR 0001. (xi) Hon'ble I.T.A.T. Chennai Bench in the case of M/s. Shriram Properties Pvt. Ltd vs. ACIT (2013) 36 CCH 0297. (xii) Hon'ble I.T.A.T. Ahmedabad Bench in the case of Sadbhav Engineering Ltd V/s DCIT

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

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

x) Hon'ble Supreme Court in the case of Commissioner of Income Tax & Anr vs. Yokogawa India Ltd (2017) 291 CTR 0001. (xi) Hon'ble I.T.A.T. Chennai Bench in the case of M/s. Shriram Properties Pvt. Ltd vs. ACIT (2013) 36 CCH 0297. (xii) Hon'ble I.T.A.T. Ahmedabad Bench in the case of Sadbhav Engineering Ltd V/s DCIT

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

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

x) Hon'ble Supreme Court in the case of Commissioner of Income Tax & Anr vs. Yokogawa India Ltd (2017) 291 CTR 0001. (xi) Hon'ble I.T.A.T. Chennai Bench in the case of M/s. Shriram Properties Pvt. Ltd vs. ACIT (2013) 36 CCH 0297. (xii) Hon'ble I.T.A.T. Ahmedabad Bench in the case of Sadbhav Engineering Ltd V/s DCIT

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

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

x) Hon'ble Supreme Court in the case of Commissioner of Income Tax & Anr vs. Yokogawa India Ltd (2017) 291 CTR 0001. (xi) Hon'ble I.T.A.T. Chennai Bench in the case of M/s. Shriram Properties Pvt. Ltd vs. ACIT (2013) 36 CCH 0297. (xii) Hon'ble I.T.A.T. Ahmedabad Bench in the case of Sadbhav Engineering Ltd V/s DCIT

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

56,79,027/- and incorporated by the Assessing Officer in the draft assessment order dated 20.03.2015. The Assessing Officer assessed the income of the assessee at Rs.375,08,15,533/- as against the returned income of Rs.156,44,35,848/-. The assessee filed objections before the Dispute Resolution Panel against the draft assessment order passed by the Assessing Officer

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

56,79,027/- and incorporated by the Assessing Officer in the draft assessment order dated 20.03.2015. The Assessing Officer assessed the income of the assessee at Rs.375,08,15,533/- as against the returned income of Rs.156,44,35,848/-. The assessee filed objections before the Dispute Resolution Panel against the draft assessment order passed by the Assessing Officer

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

56,79,027/- and incorporated by the Assessing Officer in the draft assessment order dated 20.03.2015. The Assessing Officer assessed the income of the assessee at Rs.375,08,15,533/- as against the returned income of Rs.156,44,35,848/-. The assessee filed objections before the Dispute Resolution Panel against the draft assessment order passed by the Assessing Officer

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

x) Commissioner of Income tax Vs D.K. Gupta (2009) 308 ITR 230 (Del) High Court of Delhi (xi) Prakash Chand Nahta Vs Commissioner of Income Tax (2008) 301 ITR 134 (MP) High Court of Madhya Pradesh (xii) ACIT V/s Sri Satyapal Wassan (2007) 295 ITR 352 ITAT, Jabalpur Bench (xiii) Nirmal Fashions (P) ltd Vs. DCIT

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

x) Commissioner of Income tax Vs D.K. Gupta (2009) 308 ITR 230 (Del) High Court of Delhi (xi) Prakash Chand Nahta Vs Commissioner of Income Tax (2008) 301 ITR 134 (MP) High Court of Madhya Pradesh (xii) ACIT V/s Sri Satyapal Wassan (2007) 295 ITR 352 ITAT, Jabalpur Bench (xiii) Nirmal Fashions (P) ltd Vs. DCIT

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

x) Commissioner of Income tax Vs D.K. Gupta (2009) 308 ITR 230 (Del) High Court of Delhi (xi) Prakash Chand Nahta Vs Commissioner of Income Tax (2008) 301 ITR 134 (MP) High Court of Madhya Pradesh (xii) ACIT V/s Sri Satyapal Wassan (2007) 295 ITR 352 ITAT, Jabalpur Bench (xiii) Nirmal Fashions (P) ltd Vs. DCIT

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

x) Commissioner of Income tax Vs D.K. Gupta (2009) 308 ITR 230 (Del) High Court of Delhi (xi) Prakash Chand Nahta Vs Commissioner of Income Tax (2008) 301 ITR 134 (MP) High Court of Madhya Pradesh (xii) ACIT V/s Sri Satyapal Wassan (2007) 295 ITR 352 ITAT, Jabalpur Bench (xiii) Nirmal Fashions (P) ltd Vs. DCIT

BIRENDRA KUMAR SHARMA,GWALIOR vs. ACIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

x) Commissioner of Income tax Vs D.K. Gupta (2009) 308 ITR 230 (Del) High Court of Delhi (xi) Prakash Chand Nahta Vs Commissioner of Income Tax (2008) 301 ITR 134 (MP) High Court of Madhya Pradesh (xii) ACIT V/s Sri Satyapal Wassan (2007) 295 ITR 352 ITAT, Jabalpur Bench (xiii) Nirmal Fashions (P) ltd Vs. DCIT