VIMALA DEVI BAHETI,NEEMUCH vs. INCOME TAX OFFICER, WARD-NEEMUCH, NEEMUCH

Appeals are allowed

148A(d) and proceeded to issue notice\nu/s 148 to re-open assessee's case u/s 147. Thereafter, the AO issued\nnotice dated 17.03.2023 u/s 148 followed by aforesaid three (3) notices\ndated 09.08.2023, 31.08.2023 and 12.09.2023 u/s 142(1) and finding no\nresponse from assessee, ultimately framed assessment u/s 144. Further,\nduring first-appeal also, there was non-representation

VIMALA DEVI BAHETI,NEEMUCH vs. INCOME TAX OFFICER, WARD-NEEMUCH, NEEMUCH

Appeals are allowed

148A(d) and proceeded to issue notice\nu/s 148 to re-open assessee's case u/s 147. Thereafter, the AO issued\nnotice dated 17.03.2023 u/s 148 followed by aforesaid three (3) notices\ndated 09.08.2023, 31.08.2023 and 12.09.2023 u/s 142(1) and finding no\nresponse from assessee, ultimately framed assessment u/s 144. Further,\nduring first-appeal also, there was non-representation

ILIYAS,KHARGONE vs. INCOME TAX OFFICER, DELHI

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiiliyas, Nfac, बनाम/ 56, Khargone Road Bedia, Delhi Vs. Khargone

271(1)(b) of the IT Act is initiated separately for non compliance of notice u/s 142(1) of the Act. Penalty proceedings u/s 271F of the Act is initiated separately. Penalty proceeding u/s 271B of the Act is initiated separately. 5. Final computation of taxable income: Page 7 of 12 Iliyas ITA No. 445/Ind/2024 - A.Y.2013-14 Sl.No. Description Amount

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

Penalty U/s 271(1)(c) and U/s 271F of the Act was initiated\n5.1. On going through the aforesaid submission of the assessee it\ncan be seen that the assessee has stated that the trust was\nreceiving corpus donations for construction of Dharamshala and\nevidence of the donation and trust registration had been\nsubmitted. However, it can be seen that

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 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

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

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. 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