M/S PUMARTH INFRASTRUCTURE PRIVATE LIMITED,INDORE vs. THE ASSTT COMMISSIONER OF INCOME TAX CIRCLE - 4(1), AAYKAR BHAWAN, INDORE

Appeals are allowed for statistical purposes

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

2 of 9 M/s. Pumarth Infrastructure Private Limited ITA Nos. 766/Ind/2024, 757/Ind/2024, 765/Ind/2024 AYs: 2009-10 to 2011-12 Addition on account of -- 10,75,000 -- unexplained expenditure Addition on account of 96,76,800 3,09,80,760 50,96,575 suppression of sale proceeds of plots Disallowance u/s 40A

M/S PUMARTH INFRASTRUCTURE,INDORE vs. THE ASST COMMISSIONER IF INCOME TAX CIRCLE 4(1), AAYKAR BHAWAN , INDORE

Appeals are allowed for statistical purposes

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

2 of 9 M/s. Pumarth Infrastructure Private Limited ITA Nos. 766/Ind/2024, 757/Ind/2024, 765/Ind/2024 AYs: 2009-10 to 2011-12 Addition on account of -- 10,75,000 -- unexplained expenditure Addition on account of 96,76,800 3,09,80,760 50,96,575 suppression of sale proceeds of plots Disallowance u/s 40A

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

B-51 were made to hammals on daily/ fortnightly basis in cash, however due to format as suggested by FCI the seized registers were maintained on monthly basis. Further, the appellant for execution of work of FCI and other concerns would not hire 211 permanent employee during the year 2014-15 and 189 during the year 2015-16. Rather

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

B-51 were made to hammals on daily/ fortnightly basis in cash, however due to format as suggested by FCI the seized registers were maintained on monthly basis. Further, the appellant for execution of work of FCI and other concerns would not hire 211 permanent employee during the year 2014-15 and 189 during the year 2015-16. Rather

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

B-51 were made to hammals on daily/ fortnightly basis in cash, however due to format as suggested by FCI the seized registers were maintained on monthly basis. Further, the appellant for execution of work of FCI and other concerns would not hire 211 permanent employee during the year 2014-15 and 189 during the year 2015-16. Rather

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The CO Nos.2 to 4/Ind/2022 suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The CO Nos.2 to 4/Ind/2022 suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The CO Nos.2 to 4/Ind/2022 suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which

SHAHANSHAH DAL MILL,BHOPAL vs. ITO-5(3), BHOPAL, BHOPAL

Appeal is dismissed

penalty u/s\n271(1)(c) is hereby initiated.\n(v)\nAggrieved, the assessee carried matter in first-appeal but did not file\nany response to the notices of hearing issued by CIT(A). The CIT(A),\nvide order dated 31.01.2023, dismissed assessee's appeal and upheld\nthe disallowance made by AO.\n(vi)\nStill aggrieved, the assessee has come

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which has live nexus with

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which has live nexus with