THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

Bench: Shri Kul Bharat & Shri Manish Borad

unexplained cash credit u/s 68 of the Act. Even the linking of the assessee’s case to the Lunkard Group was there in the case of ACIT V/s Girish Kumar Sharda (supra) and detailed finding has been given by the Tribunal in its order dated 30.1.2014. It is also evident from the perusal of the record that all the four

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

credits u/s 68 of IT Act for gifts received from his mother Smt. Manjeet Kaur Bhatia, as source of the gift remained unexplained and the creditworthiness of donor and genuineness of transaction was not established? IT(SS)A No.27/Ind/2023- A.Y. 2017-18: Page 8 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023-

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

credits u/s 68 of IT Act for gifts received from his mother Smt. Manjeet Kaur Bhatia, as source of the gift remained unexplained and the creditworthiness of donor and genuineness of transaction was not established? IT(SS)A No.27/Ind/2023- A.Y. 2017-18: Page 8 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023-

SHRI PRADEEP MAHESHWARI HUF,INDORE vs. THE ACIT 3(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

Bench: Shri Kul Bharat & Shri Manish Borad

unexplained cash credit do not apply in the given facts when the sale consideration has itself been found to be genuine. Therefore for the only reason that payments have been made after significant time which is also in the range of 8 to 9 months and the denial of the share broker of the alleged transaction even when the contract

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ITO-4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

Bench: Shri Kul Bharat & Shri Manish Borad

unexplained cash credit do not apply in the given facts when the sale consideration has itself been found to be genuine. Therefore for the only reason that payments have been made after significant time which is also in the range of 8 to 9 months and the denial of the share broker of the alleged transaction even when the contract

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ACIT, 4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

Bench: Shri Kul Bharat & Shri Manish Borad

unexplained cash credit do not apply in the given facts when the sale consideration has itself been found to be genuine. Therefore for the only reason that payments have been made after significant time which is also in the range of 8 to 9 months and the denial of the share broker of the alleged transaction even when the contract

THE A C I T CENTRAL-II, BHOPAL vs. S V INFRA DEVELOPERS, BHOPAL

In the result both the appeals of the Revenue are dismissed

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

property in cash. There was a sufficient cash balance available with the assessee. The statement of Shri Dinesh Lalwani is totally unreliable and no evidence has been put up to corroborate the evidence. The duplex flats were registered in January 2013 and the possession was handed over. There is no evidence to show that the assessee was asked to renovate

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

credit (Section 68), unexplained investment (Section 69) unexplained money etc (Section 69A) amount of investment which fully not disclosed (Section 69B) and unexplained expenditure (Section 69C). In the instant case the assessee has claimed to have earned income from unexplained source which in this case can be treated as unexplained professional receipts since the assessee is a medical practitioner

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

credit (Section 68), unexplained investment (Section 69) unexplained money etc (Section 69A) amount of investment which fully not disclosed (Section 69B) and unexplained expenditure (Section 69C). In the instant case the assessee has claimed to have earned income from unexplained source which in this case can be treated as unexplained professional receipts since the assessee is a medical practitioner

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

credit (Section 68), unexplained investment (Section 69) unexplained money etc (Section 69A) amount of investment which fully not disclosed (Section 69B) and unexplained expenditure (Section 69C). In the instant case the assessee has claimed to have earned income from unexplained source which in this case can be treated as unexplained professional receipts since the assessee is a medical practitioner

SHRI PRADEEP KUMAR SHARMA,DABRA 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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI RAMESH CHANDRA PARASHAR,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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI SANTOSH KUMAR SHARMA,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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

SHRI VIJAY KUMAR SHRIVASTAVA,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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement

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

House No.103, Mastura, Bhopal Dabra, Gwalior (Appellant) (Respondent) ITA. No 542/Ind/2017 Assessment Year 2009-10 PAN : BHGPK0249B Shri Birendra Kumar Sharma, V/s DCIT 1(1), 2, Tiwari Mohalla Bijakpur, Bhopal Dabra, Gwalior (Appellant) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwary, Advocate Date of Hearing 14.03.2019 Date of Pronouncement