MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

270/-. The assessee claimed long term capital gains of Rs. 77,57,559/-. Upon verification of ITD application by the department it was found that an investigation was carried out by DIT(Inv.), Kolkata on bogus claim of long term capital gain made by the various assessees through price rigging in ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

270/-. The assessee claimed long term capital gains of Rs. 77,57,559/-. Upon verification of ITD application by the department it was found that an investigation was carried out by DIT(Inv.), Kolkata on bogus claim of long term capital gain made by the various assessees through price rigging in ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

270/-. The assessee claimed long term capital gains of Rs. 77,57,559/-. Upon verification of ITD application by the department it was found that an investigation was carried out by DIT(Inv.), Kolkata on bogus claim of long term capital gain made by the various assessees through price rigging in ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

270/-. The assessee claimed long term capital gains of Rs. 77,57,559/-. Upon verification of ITD application by the department it was found that an investigation was carried out by DIT(Inv.), Kolkata on bogus claim of long term capital gain made by the various assessees through price rigging in ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

reassessment by invoking the provisions of section 263 may kindly be dropped. Without prejudice to the above as far as merit of the issues reaised in show-cause notice in question are concerned, we have to submit that the learned Assessing Officer has issued notices u/s 133(6) in loan creditor companies (supra). That after getting the requisite details

DEPUTY COMMISSIONER OF INCOME TAX-2 (1), INDORE, INDORE vs. M/S DTHRI HEALTH CARE PVT. LTD. (M.P), INDORE

In the result Ground No.2 of the revenue stands

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Dcit-2(1), M/S. Dthri Health Care Indore Vs. Pvt. Ltd (M.P), Pu-4, Scheme No.54, Near A.B. Road, Indore (Appellant) (Respondent ) Pan No.Aabcd4095N Revenue By Shri R.P. Mourya, Sr.Dr Assessee By S/Shri Sumit Neema, Sr.Adv & Gagan Tiwari, Adv Date Of Hearing 17.12.2018 Date Of Pronouncement 02.01.2019 O R D E R

270/-. A survey action u/s 133A of the Act was conducted on 15.06.2012 in the premises of BCM Health Island and M/s. Totall Diabetes Hormone Institute of the assessee. During survey Shri Sunil Jain, Director of the assessee admitted undisclosed income of Rs.4,41,88,232/- in hands of M/s. DTHRI Health Care Pvt.Ltd for A.Y. 2013-14 on account

SHRI SANJAY KUMAR SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

270 6,99,200 - 6,99,200 2011-12 18,47,310 3,20,000 - 3,20,000 2012-13 42,01,330 1,01,10,769 - 1,01,00,769 2013-14 50,01,710 44,61,950 38,000 44,23,950 Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 5. Ground

SMT ANJANA SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

270 6,99,200 - 6,99,200 2011-12 18,47,310 3,20,000 - 3,20,000 2012-13 42,01,330 1,01,10,769 - 1,01,00,769 2013-14 50,01,710 44,61,950 38,000 44,23,950 Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 5. Ground

SHRI RAJEEV SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

270 6,99,200 - 6,99,200 2011-12 18,47,310 3,20,000 - 3,20,000 2012-13 42,01,330 1,01,10,769 - 1,01,00,769 2013-14 50,01,710 44,61,950 38,000 44,23,950 Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 5. Ground

SMT. MANJU SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

270 6,99,200 - 6,99,200 2011-12 18,47,310 3,20,000 - 3,20,000 2012-13 42,01,330 1,01,10,769 - 1,01,00,769 2013-14 50,01,710 44,61,950 38,000 44,23,950 Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 5. Ground

THE ACIT (CENTRAL)-1, INDORE vs. DILIP KUMAR MAHENDRA KUMAR JAIN HUF, INDORE

In the result Revenue’s appeal is dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year: 2011-12 Dilip Kumar Mahendra Acit (Central)-1, Vs. Kumar Jain, 6, Near Jagdale School, Indore Janki Nagar, Indore (Revenue ) (Appellant) Pan No.Aaehd1394J Revenue By Shri Harshit Bari, Sr.Dr Appellant By Shri Mahesh Agrawal, Adv. Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R

reassessment completed u/s 143(3) r.w.s. 147 of the Act on 30.11.2018 assessing income at Rs.1,92,70,500/- adding unexplained investment u/s 69 r.w.s. 115BBE at Rs. 1,86,00,000/- and unaccounted interest income at Rs.2,03,610/-. Aggrieved assessee preferred appeal before Ld. CIT(A) and partly succeeded. 4. Now the Revenue is in appeal before

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

section 263 cannot be invoked against the invalid assessment order. He has relied upon the following judgments: 1. ITO vs. Durlabhbhai Kanubhai Rajpara 270 taxman 9 (SC) 2.Sheel Devi vs. Pr. CIT, in ITANo.1853/Del/2021 (ITAT Delhi) 3. Hiraben Babubhai Patel vs. Pr. CIT in ITANo.700/Ahd/2019 (ITAT, Ahmedabad 4. Jignesh Lilachand Shah vs. Pr. CIT in ITANo.149/Ahd/2021 (ITAT, Ahmedabad

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

270 ITR 157 (MP) Hon'ble Jurisdictional High Court held that Para We have considered the citations relied on by both the parties and concluded that when the assessee has furnished requisite information and the Income-tax Officer has .considered the records before him and completed the assessment after considering the evidence filed and after his satisfaction about the genuineness