INCOME TAX OFFICER WARD 5(1) INDORE, INDORE vs. VISHNU KUMAR PALOD, INDORE

Appeals are dismissed, he would not be pressing cross-objections

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

section 148A(d). During proceedings, the AO sought explanation from assessee qua the transactions of F&O and in reply the assessee filed letters 31.01.2023 & 17.02.2023 which are re-produced Page 2 of 10 Vishnu Kumar Palod ITA No.738, 740 & 741/Ind/2024 & CO No.11,12 & 13/Ind/2025 - A.Ys:2013-14, 2014-15 & 2015-16 by AO on Pages 5 & 6 of assessment-order

INCOME TAX OFFICER 5(1) INDORE, INDORE vs. VISHNU KUMAR PALOD, INDORE

Appeals are dismissed, he would not be pressing cross-objections

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

section 148A(d). During proceedings, the AO sought explanation from assessee qua the transactions of F&O and in reply the assessee filed letters 31.01.2023 & 17.02.2023 which are re-produced Page 2 of 10 Vishnu Kumar Palod ITA No.738, 740 & 741/Ind/2024 & CO No.11,12 & 13/Ind/2025 - A.Ys:2013-14, 2014-15 & 2015-16 by AO on Pages 5 & 6 of assessment-order

INCOME TAX OFFICER-5(1), INDORE vs. VISHNU KUMAR PALOD , INDORE

Appeals are dismissed, he would not be pressing cross-objections

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

section 148A(d). During proceedings, the AO sought explanation from assessee qua the transactions of F&O and in reply the assessee filed letters 31.01.2023 & 17.02.2023 which are re-produced Page 2 of 10 Vishnu Kumar Palod ITA No.738, 740 & 741/Ind/2024 & CO No.11,12 & 13/Ind/2025 - A.Ys:2013-14, 2014-15 & 2015-16 by AO on Pages 5 & 6 of assessment-order

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

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

148A of the I.T. Act 1961 has been passed vide DIN ITBA/AST/F/148A/2022-23/10509181149(1) dated 17/03/2023 and a notice u/s 148 of the I.T.Act was issued on 17.03.2023 calling for a return of income for A.Y.2016- 17. Please furnish the copy of ITR filed in response to the notice u/s. 148 of the IT Act.:- 1. Copy of I.T. Return with

ANIL DHAKAD,INDORE vs. AASST. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

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

148A of the Act against M/s Amir Brothers. Once the Cheque entries are accepted as receipt from the same source and same nature of income then the cash entries in respect of the Dewas account cannot be treated differently. At the first instance the assessee in the statement recorded u/s 132(4) explained the nature and sources of these cash

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

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

148A of the Act against M/s Amir Brothers. Once the Cheque entries are accepted as receipt from the same source and same nature of income then the cash entries in respect of the Dewas account cannot be treated differently. At the first instance the assessee in the statement recorded u/s 132(4) explained the nature and sources of these cash

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

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

148A of the Act against M/s Amir Brothers. Once the Cheque entries are accepted as receipt from the same source and same nature of income then the cash entries in respect of the Dewas account cannot be treated differently. At the first instance the assessee in the statement recorded u/s 132(4) explained the nature and sources of these cash

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, LOCATION

In the result, all four appeals of the assessee are allowed

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

148A of the Act against M/s Amir Brothers. Once the Cheque entries are accepted as receipt from the same source and same nature of income then the cash entries in respect of the Dewas account cannot be treated differently. At the first instance the assessee in the statement recorded u/s 132(4) explained the nature and sources of these cash