MANOJ KUMAR MOTWANI,BETUL MP vs. ASSISTANT COMMISSIONER , INCOME TAX DEPARTMENT NFAC

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

253(5) and the decision of Hon’ble Supreme Page 2 of 9 Shri Manoj Kumar Motwani, Betul vs. ACIT, NFAC, Delhi ITA No. 151/Ind/2024 – A.Y. 2013-14 Court, we take a judicious view, condone small delay of 9 days, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The background facts leading to this appeal are such that the AO, on the basis of information available in Annual Information Return (AIR) revealing that the assessee made cash deposit

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. 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. 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

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

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

AROLEEN SOFTECH AND ENGINEERING PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER - 1(1), INDORE, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshiaroleen Softech & Income Tax Officer बनाम/ Engineering Private 1(1), Vs. Limited, Indore 270 Shastri Market, Indore (Pan: Aajca4128P) (Appellant) (Revenue) Assessee By Shri Apurva Mehta, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

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- 25/1070645536(1) dated 26.11.2024 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

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

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

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

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

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/250/2025-26/1075676936(1) dated 17.04.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

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

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/250/2025-26/1075676691(1) dated 17.04.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

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

SHAILESH KALWADIA (HUF) ,UJJAIN vs. INCOME TAX OFFICER BPL-C-(91)(1), UJJAIN

The appeal of the assessee is allowed for statistical purpose

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

section 253 of the income tax Act 1961,[ herein after referred to as the Act for sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2024-25/1075250428(1) dated 29.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

section 253 of the income tax Act 1961,[ herein after referred to as the Act for sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2024-25/1075250428(1) dated 29.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

SATISH KUMAR RADHESHYAM CHOUDHARI,INDORE vs. INCOME TAX OFFICER, INDORE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

253 of the Act before this Tribunal and has raised following grounds of appeal against the impugned order in Form No.36 which are as under:- 1. Ground On the facts and circumstances of the case and in law the CIT(A) has erred in dismissing the appeal for statistical purpose and not condoning the delay in filing the appeal

SANJEEV AGRAWAL,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2, BHOPAL

The appeal of the assessee is allowed and “impugned

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) dated 25.10.2024 passed by the Ld. CIT(A) which is hereinafter referred to as the “impugned order”. Page 1 of 6 Sanjeev Agrawal ITA. No.899/Ind/2024 – A.Y. 2013-14 2. FACTUAL MATRIX 2.1 That

M/S RAS DEVCON PRIVATE LIMITED ,/, SANVID NAGAR, KANADIA ROAD, INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INDORE, AAYKAR BHAWAN, OPPOSITE WHITE CHURCH ROAD, INDORE

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 a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2024-25/1071145372 (1) dated 12.12.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred