SUMATI KUMAR KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended ,to one year; and for the purposes of determining the period of limitation

M/S NISHANT FINANCE PVT.LTD,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL (I), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended ,to one year; and for the purposes of determining the period of limitation

M/S PUMARTH INFRASTRUCTURE PVT.LTD.,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended ,to one year; and for the purposes of determining the period of limitation

PARTH KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE , INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended ,to one year; and for the purposes of determining the period of limitation

DYPUTI COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE vs. M/S PUMARTH INFRASTRUCTURE PVT. LTD. , INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended ,to one year; and for the purposes of determining the period of limitation

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

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

ASHA RANI PANDYA,INDORE vs. CPC BANGALORE, BANGALORE

In the result, the appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

reassessment by taking into consideration of the FTC filed by the petitioner on 02.02.2021. The respondent is directed to give due credit to the Kenya income of the petitioner and pass the final assessment order. Further, it is made clear that the impugned order is set aside only to the extent of disallowing of FTC claim made by the petitioner

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

207 (Delhi) stating that disallowing part of the purchases u/s 37 is wrong when the remaining purchase transactions from the very same party are accepted as genuine. She submitted that the books of accounts have not been rejected 5 Jai PrakashShahani– A.Y 2014-15 and no discrepancy has been noticed in the books of accounts during reassessment proceedings and therefore

THE DCIT-3(1), INDORE vs. KUMARI SHEETAL GARG, INDORE

In the result Ground No. 1& 2 of the

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Dcit-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) Pan No.Afhpg9179G Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

reassessment proceedings are invalid but just for academic purpose we will adjudicate Ground No.1 & 2 relating to the merits of the case. We find that the Ld.CIT(A) deleted the addition of Rs.2,50,74,858/- observing as follows; “5. Ground Nos. 2 & 3:- The above grounds are directed against the rejection of claim of exemption

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

207 CTR (P&H) 178 (vi) Malabar Industrial Co. Ltd V/s CIT 243 ITR 83 (SC) (vii) Smt. Taradevi Agrawal V/s CIT 88 ITR 323 (SC) (viii) Rampyaridevi Saraogi V/s CIT 67 ITR 84 (SC) (ix) CIT V/s Nagesh Knitwears Pvt. Ltd 345 ITR 135 (Delhi HC) (x) Gee Vee Enterprises V/s Addl. CIT 99 ITR 375 (DelhiHC) (xi) Bhushan

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN/2003 dated 28.02.2013: CIT vs. ABG Heavy Industries

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN/2003 dated 28.02.2013: CIT vs. ABG Heavy Industries

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN/2003 dated 28.02.2013: CIT vs. ABG Heavy Industries

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN/2003 dated 28.02.2013: CIT vs. ABG Heavy Industries

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN/2003 dated 28.02.2013: CIT vs. ABG Heavy Industries

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN/2003 dated 28.02.2013: CIT vs. ABG Heavy Industries