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)

unexplained investment made in house property. 11.1 Being aggrieved, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A), at para

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)

unexplained investment made in house property. 11.1 Being aggrieved, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A), at para

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

unexplained investment in construction of house. 15. The precise facts apropos to this issue are such during assessment- proceeding, the AO made a reference to Departmental Valuation Officer (DVO) u/s 142A for determining investment made by assessee in a house property

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

unexplained investment in construction of house. 15. The precise facts apropos to this issue are such during assessment- proceeding, the AO made a reference to Departmental Valuation Officer (DVO) u/s 142A for determining investment made by assessee in a house property

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

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

unexplained investment in construction of house. 15. The precise facts apropos to this issue are such during assessment- proceeding, the AO made a reference to Departmental Valuation Officer (DVO) u/s 142A for determining investment made by assessee in a house property

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)

unexplained investment u/s 69 of the IT Act in construction of house, without appreciating that : a) In the case law relied by him Abeeson Hotels P.Ltd., (2004) 191 CTR 263 (M P), the Hon'ble Court has granted relief when DVO’s valuation is within 10% of the assessee’s valuation, while the Ld. CIT(A) has compared his Page

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)

unexplained investment u/s 69 of the IT Act in construction of house, without appreciating that : a) In the case law relied by him Abeeson Hotels P.Ltd., (2004) 191 CTR 263 (M P), the Hon'ble Court has granted relief when DVO’s valuation is within 10% of the assessee’s valuation, while the Ld. CIT(A) has compared his Page

SHRI NARENDRA TRIPATHI,BHOPAL vs. THE DCIT-CENTRAL-1, BHOPAL

In the result the appeal of the assessee for Assessment Year

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

unexplained investment in purchase of plot from housing society without accepting the explanation offered by the assessee that the said plot was purchased in AY 2006-07 i.e. beyond the block period and only registry was executed in the year and during the course of search, no any incriminating documents was found from which it could be established that

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

unexplained investment. Before the Id. CIT(A), the arguments. were put forward that the cash advances were given for the purchase of the property which was cancelled and on cancellation the cheques were received from the party. It was further submitted that the assessee has filed a complaint for the offence u/s 138 r.w.s. 420 of IPC. It was further

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

SHRI KHEMRAJ SINGH CHAUHAN,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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

SHRI KAMLESH 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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground

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

unexplained investment at Rs. 86,535/-. We therefore, find no reason to interfere in the finding of Ld. CIT(A) deleting the addition of Rs.5,80,555/- and same is upheld. Ground No.6 of Revenue’s appeal stands dismissed. Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 33. Now we take up Ground