MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

establish the correctness of claims as made on the issue of unexplained Page 11 of 25 MALA DHIRENDRA SINGH ITA No. 790&791/Ind/2025 - A.Y.2014-15 investment/transactions as contended as already reasoned and analysed as discussed in detail supra as pertains to assessment appeal. As appellant failed to substantiate such share transactions/investments with supporting proofs/sources, the entire transactions are treated as unexplained

ASSISTANT COMMISSIONER OF INCOME TAX- 2(1), INDORE vs. M/S. IDEAL ASHIYANA PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2013-14 Acit-2(1) M/S Ideal Ashiyana Indore Private Ltd., Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aadci 0029 F Assessee By Shri Pankaj Shah, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Final Hearing 27.09.2022 Date Of Pronouncement 15.12.2022

permanent account number of persons from whom such advances are claimed to be received which is lying as liability. Thus, assessee has failed to prove the identity of persons and genuineness of these liabilities and has failed to explain the sources of these credit entries in its books. Assessee also had failed to give any documents showing the purpose

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

permanent employees of assessee? Lastly, Ld. AR submitted that the CIT(A) has judiciously considered the factual position of assessee and deleted the disallowance, his order is a proper order and no interference is required. 11. Ld. AR also pointed out that all payment-vouchers considered by CIT(A) were part of books of accounts and were available before

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

permanent employees of assessee? Lastly, Ld. AR submitted that the CIT(A) has judiciously considered the factual position of assessee and deleted the disallowance, his order is a proper order and no interference is required. 11. Ld. AR also pointed out that all payment-vouchers considered by CIT(A) were part of books of accounts and were available before

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

permanent employees of assessee? Lastly, Ld. AR submitted that the CIT(A) has judiciously considered the factual position of assessee and deleted the disallowance, his order is a proper order and no interference is required. 11. Ld. AR also pointed out that all payment-vouchers considered by CIT(A) were part of books of accounts and were available before

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

permanent staff to carry out such activity on day to day basis. According to the assessee, such activities of the assessee company fall in the category of carrying out the business of running the Mall and the income derived therefrom can be assessed only under the head “Income from Business or Profession” under the provision of Section

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

permanent staff to carry out such activity on day to day basis. According to the assessee, such activities of the assessee company fall in the category of carrying out the business of running the Mall and the income derived therefrom can be assessed only under the head “Income from Business or Profession” under the provision of Section

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

permanent staff to carry out such activity on day to day basis. According to the assessee, such activities of the assessee company fall in the category of carrying out the business of running the Mall and the income derived therefrom can be assessed only under the head “Income from Business or Profession” under the provision of Section

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

permanent staff to carry out such activity on day to day basis. According to the assessee, such activities of the assessee company fall in the category of carrying out the business of running the Mall and the income derived therefrom can be assessed only under the head “Income from Business or Profession” under the provision of Section

ITO 1(1), BHOPAL vs. M/S AMKAY COLONISERS & BUILDERS P LTD, BHOPAL

In the result, this appeal of revenue is partly allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Ito 1(1) M/S. Amkay Colonisers & Bhopal Builders Pvt. Ltd. बनाम/ 16, Amar Stambh, Z-1, M.P. Nagar Vs. Bhopal (Appellant / Revenue ) (Respondent / Assessee) Pan: Aaeca 6272 F Assessee By None Revenue By Shri P.K. Mishra, Cit- Dr Date Of Hearing 12.12.2022 Date Of Pronouncement 20.12.2022

u/s 131 of the DDIT Investigation Kolkata. Therefore, addition of Rs.3,75,00,000/- is being made to the total income of the assessee on account of credit from unexplained sources for which genuineness is not established. Penalty proceedings under section 271(1)(c) are being initiated for concealing the particulars of income and furnishing inaccurate particulars of income

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

271 ITR 401 , Lucent Technologies Institute 2009-TIOL_161-ITAT-DEL, Samsung Electronics Co Ltd. 94 ITD 91, Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

271 ITR 401 , Lucent Technologies Institute 2009-TIOL_161-ITAT-DEL, Samsung Electronics Co Ltd. 94 ITD 91, Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

271 ITR 401 , Lucent Technologies Institute 2009-TIOL_161-ITAT-DEL, Samsung Electronics Co Ltd. 94 ITD 91, Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

271 ITR 401 , Lucent Technologies Institute 2009-TIOL_161-ITAT-DEL, Samsung Electronics Co Ltd. 94 ITD 91, Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

penalty proceedings uls 271(1)(c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

penalty proceedings uls 271(1)(c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

u/s 143(3) read with section 147 in this case was completed on 29.12.2006. The section 147 of Income Tax Act, 1961 was invoked in this case because the appellant was claiming the exemption -: 113 :- MPAKVN AND SEZ (Indore ) & SEZ Ltd.,Indore u/s 10(20A) of Income Tax Act, 1961 till the financial year 2002-03 which was omitted w.e.f

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

u/s 143(3) read with section 147 in this case was completed on 29.12.2006. The section 147 of Income Tax Act, 1961 was invoked in this case because the appellant was claiming the exemption -: 113 :- MPAKVN AND SEZ (Indore ) & SEZ Ltd.,Indore u/s 10(20A) of Income Tax Act, 1961 till the financial year 2002-03 which was omitted w.e.f

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

u/s 143(3) read with section 147 in this case was completed on 29.12.2006. The section 147 of Income Tax Act, 1961 was invoked in this case because the appellant was claiming the exemption -: 113 :- MPAKVN AND SEZ (Indore ) & SEZ Ltd.,Indore u/s 10(20A) of Income Tax Act, 1961 till the financial year 2002-03 which was omitted w.e.f