RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

INCOME TAX OFFICER, INDORE vs. SEWA SAHKARI SANSTHA MARYADIT TILLOR KHURAD, INDORE

253 of the Act\nand has raised following grounds of appeal against the impugned\norder in Form 36 which are as under:-\n“1. The Ld. CIT(A) was justified in deleting the penalty u/s 271E\nof the Act levied by the Joint Commissioner of Income Tax,\nRange-2, Indore for violating the provisions of section 269T of\nthe

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

section 253(5) and the\ndecision of Hon'ble Supreme Court, we take a judicious view, condone delay,\nadmit appeal and proceed with hearing.\n5. The background facts leading to present appeal are such that the\nassessee “Late Shri George Jacob” was an employee of “Bharat Heavy\nElectricals Limited, Bhopal”. For AY 2012-13, the assessee did not file

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act\" for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing\nNumber\nITBA/NFAC/S/250/2024-25/\n1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250\nof the Act which is hereinafter referred to as the \"Impugned\nPage 1 of 22\norder\". The relevant Assessment

HARISH CHANDRA PUROHIT,RATLAM vs. INCOME TAX OFFICER - 1, RATLAM, RATLAM

In the result- the Impugned order is set aside as and by way

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

253 of the Income Tax Act, 1961 (hereinafter referred to as the Act for sake of brevity) before this Tribunal as and by way second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2024-25/1072694852(1) dated 29.01.2025 passed by Ld. CIT(A), passed U/s 250 of the Act which is hereinafter referred to as the “impugned order

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

253 of the\nincome tax Act 1961,[ herein after referred to as the Act for the\nsake of brevity] before this Tribunal as & by way of second\nappeal. The Assessee is aggrieved by the order bearing\nNumber:-ITBA/NFAC/S/250/2025-26/1075676936(1)\ndated\n17.04.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which\nis herein after referred

ANISH KUMAR JAISWAL,DEWAS vs. INCOME TAX OFFICER , DEWAS

Appeal of the assessee is allowed

1)\n(2)\n(3)\n(4)\n(5)\n(6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nBy order\nSenior Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee's income was computed under Section 144 for AY 2010-11. Subsequently, a reassessment proceeding was initiated under Section 147/148 based

LAKHMICHAND VASWANI,INDORE vs. ITO WARD 1(4), INDORE, INDORE

In the result ITA No:-653/Ind/2025 and \"Impugned order\"\ntherein is set aside as and by way of remand to Ld

sections": ["147", "69", "253", "148", "142(1)", "271(1)(b)"], "issues": "Whether the addition of Rs. 1,77,700/- as unexplained investment is justified and whether the reassessment

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

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

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this Tribunal as & by way of second appeal. The Assessee is aggrieved by the order bearing Number:- ITBA/APL/S/250/2024-25/1073334904(1) dated 17.02.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

INCOME TAX OFFICER 3(1), BHOPAL, METRO WALK BUILDING vs. RAMESH KUMAR SAHU, LEGAL HEIR OF SMT. RAMPYARI BAI, BHOPAL

In the result appeal of the Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The Revenue is aggrieved by the order bearing Number ITBA/NFAC/S/250/2023- 24/1057185611(1) dated 18.10.2023 passed by the Ld. CIT(A) which is hereinafter referred to as the “Impugned order”. The Page 1 of 17 Ramesh Kumar Sahu, L/H of Late

SURESH JAT,BADNAWAR vs. THE INCOME-TAX OFFICER, DHAR, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Jat, Ito, बनाम/ C/O S.V. Agrawal & Associate Dhar. Vs. Dadi Dham, 24-25, Joy Building Colony, Old Aplasia, Indore. (Pan: Anopj2666E) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ca Revenue By Shri Anup Singh, Cit-Dr Date Of Hearing 08.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearingNumber:-ITBA/NFAC/S/250/2025-26/1078511085(1) dated 15.07.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this Tribunal as & by way of second appeal. The Assessee is aggrieved by the order bearing Number:- ITBA/NFAC/S/250/2024-25/1074463840(1) dated 13.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after Page 1

RUPESH JAISWAL,DHARAMPURI vs. INCOME TAX OFFICER, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshirupesh Jaiswal, Income Tax Officer, बनाम/ 111, Azad Marg, Indore Vs. Dist. Dhar, Tehsil Dharampuri, Dharampuri (Pan: Akopj7192C) (Appellant) (Revenue) Assessee By Shri Venus Rawka & Ms. Eva Rawka, Ars Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1066805901(1) dated 18.07.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

RITIKA JAIN,THANE vs. ITO(IT TP), BHOPAL, AAYKAR BHAVAN

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiritika Jain, Cit (Appeals), बना A-504, Laxmi Residency Chs Nfac, म/ Ltd, Delhi Vs. Opposite Datta Mandir Check Naka, Wagle Estate, Thane

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of Second appeal under the Act. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1066243407(1) dated 29.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 22 Manoj Kumar Gangadharan

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

253(5)\nand the decision of Hon'ble Supreme Court, we take a judicious view,\ncondone delay, admit appeal and proceed with hearing.\n3. The background facts leading to this appeal are such that the AO, on\nreceipt of information that the assessee had made huge cash transactions in\nBank A/c and also received payment of Rs.1,14,502/- from