M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment under sub-section (3) of section 92CD;] (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections 91[***] 92[except an order referred to in sub-section (12) of section

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT ,CENTRAL-1, BHOPAL vs. M/S VATIKA BUILDERS & DEVELOPERS, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

reassessment u/s 147 will be invalid, if no notice u/s 143(2) was issued and will not be save even by section 292BB, even if the assessee participates in the proceedings. The Revenue can avail section 292BB only if notice u/s 143(2) was issued and not when admitted position is that no notice was issued as in the instant

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

11,907 & Credit PL 17 Satyam Credit AADCS6627H 65,39,250 99,88,429 P Ltd 18 Mudrika Fiscal AABCM7362B 1,69,42,500 15,04,12,130 Services PL 19 Graceful AABCG7432L 1,52,26,500 3,00,05,878 Traders P Ltd 20 Goodward AABCG7433M 1,73,29,500 1,50,42,806 Agency P Ltd 21 Vishnupriya

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

11,907 & Credit PL 17 Satyam Credit AADCS6627H 65,39,250 99,88,429 P Ltd 18 Mudrika Fiscal AABCM7362B 1,69,42,500 15,04,12,130 Services PL 19 Graceful AABCG7432L 1,52,26,500 3,00,05,878 Traders P Ltd 20 Goodward AABCG7433M 1,73,29,500 1,50,42,806 Agency P Ltd 21 Vishnupriya

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

11,907 & Credit PL 17 Satyam Credit AADCS6627H 65,39,250 99,88,429 P Ltd 18 Mudrika Fiscal AABCM7362B 1,69,42,500 15,04,12,130 Services PL 19 Graceful AABCG7432L 1,52,26,500 3,00,05,878 Traders P Ltd 20 Goodward AABCG7433M 1,73,29,500 1,50,42,806 Agency P Ltd 21 Vishnupriya

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

reassessment under section- 153A;] (c ) an order made under section-154 or section- 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d ) an order made under section-163 treating the assessee as the agent of a non-resident

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

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

11. Professional Tax 2,500 12 Telephone Exp - 13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

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

11. Professional Tax 2,500 12 Telephone Exp - 13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

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

11. Professional Tax 2,500 12 Telephone Exp - 13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

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

11. Professional Tax 2,500 12 Telephone Exp - 13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

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

11. Professional Tax 2,500 12 Telephone Exp - 13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation

ACIT (CENTRAL)-2, BHOPAL, BHOPAL vs. HARIOM PROPERTIES, BHOPAL

Appeal is dismissed

reassess taking into consideration the other\nmaterial in respect of completed assessments/unabated assessments?\n3) Whether on the facts and on the circumstances of the case and in law, the Ld.\nCIT(A) was justified in deleting the addition of Rs. 20,93,106/- made by the AO on\naccount of disallowance of interest expenses without appreciating:\na) the facts

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section