KISHORE SEWANI,BHOPAL vs. ITO-1(4), BHOPAL

Appeals are allowed for statistical\npurposes

penalty u/s 271(1)(c) which is dependent on\noutcome of Quantum-Appeal. Since we have already remanded Quantum-\nAppeal to CIT(A), this matter is also remanded to CIT(A) for adjudication\nafresh after considering outcome of Quantum-Appeal and also considering\nsubmissions of assessee.\n10.\nResultantly, both of these appeals are allowed for statistical\npurposes.\nOrder pronounced

KISHORE SEWANI,BHOPAL vs. ITO-1(1), BHOPAL

Appeals are allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi & Kishore Sewani, Ito-1(4) बनाम/ House No.33, Parika Bhopal Vs. Society, Phase-1, Chunabhatti, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan:Ankps8260M Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 12.09.2025

54F on the basis of new investment in a property. The case of assessee was taken up for scrutiny assessment and the AO issued statutory notices u/s 143(2)/142(1) which were complied by assessee. Ultimately, the AO passed assessment-order determining total income at Rs. 1,08,12,716/- after making these additions, namely (i) short-term capital

GANPAT SINGH,PIPLANI vs. ITO 3(1) BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi & Ganpat Singh Ito 3(1) बनाम/ House No.67, Bhopal Vs. Khajuri Kalan, Piplani-B Sector, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan:Cuhps9954G Assessee By Ms. Saniya Farhaz Menon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 26.09.2025

271(1)(c) through notice dated 13.12.2017 for imposition of penalty qua the income of 45,28,000/- assessed and ultimately imposed a penalty of Rs. 9,00,000/- vide penalty-order dated 14.06.2018. Aggrieved by both orders of AO, the assessee carried matters in two separate appeals before CIT(A), one against assessment-order and Page

THE ITO 2 (2), BHOPAL vs. SHRI MUNSHIRAM BALKISHAN VERMA, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

54F, 54G, 54H) be charged to income tax under the head Capital gain and shall be deemed to be the income of the previous year in which the transfer took place." 10.8 In the present case during the period under consideration, the appellant neither received the full consideration of land nor handed over the actual physical possession of the same

THE ITO 2 (2), BHOPAL vs. SHRI MUNSHIRAM BALKISHAN VERMA, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

54F, 54G, 54H) be charged to income tax under the head Capital gain and shall be deemed to be the income of the previous year in which the transfer took place." 10.8 In the present case during the period under consideration, the appellant neither received the full consideration of land nor handed over the actual physical possession of the same