M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment cannot be declared as invalid in the penalty proceedings.” In the light of the above judgment we are unable to affirm the action of the authorities below. As the initiation of penalty under section 271(1)(c) vide notice 274 of the Act is not inconformity with the requirement of the law. Thus, the Penalty order

ACIT (CENTRAL UJJAIN, UJJAIN vs. M/S ARIHANT FUTURE AND COMMODITIES LTD, INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

reassessment proceedings were dismissed by the Ld. CIT(A) which have been challenged by the assessee through the cross objection. M/s Arihant Future and Commodities Ltd., Indore ITANo.374/Ind/2019 & others 4. Ground nos. 1 to 3 raised by the Revenue challenges the findings of the Ld. CIT(A) deleting the addition of Rs. 1,93,91,871/- made

THE ACIT, CENTRAL - UJJAIN, INDORE vs. M/S ARIHANT FUTURE & COMMADITIES LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

reassessment proceedings were dismissed by the Ld. CIT(A) which have been challenged by the assessee through the cross objection. M/s Arihant Future and Commodities Ltd., Indore ITANo.374/Ind/2019 & others 4. Ground nos. 1 to 3 raised by the Revenue challenges the findings of the Ld. CIT(A) deleting the addition of Rs. 1,93,91,871/- made

THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

reassessment proceedings were dismissed by the Ld. CIT(A) which have been challenged by the assessee through the cross objection. M/s Arihant Future and Commodities Ltd., Indore ITANo.374/Ind/2019 & others 4. Ground nos. 1 to 3 raised by the Revenue challenges the findings of the Ld. CIT(A) deleting the addition of Rs. 1,93,91,871/- made

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

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

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

VII(2), Chennai During relevant year, assessee made cash payments to suppliers of crackers-without examining details of expenditure involved, Assessing Officer allowed said payments- commissioner found that assessee had made cash payments in excess of Rs.20,000 to some suppliers on day- to-day basis- He thus passed a revisional order disallowing said payments under section 40A (3)- Whether

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

36,000 Ltd. 14 Surya Shakti AAECS0505K 9,55,500 4,06,97,791 Marketing PL 15 Super Deal AAECS2143K 1,79,58,750 25,00,46,932 Sales P Ltd 16 Quicker Impex AAACQ0433E 1,07,69,250 3,27,11,907 & Credit PL 17 Satyam Credit AADCS6627H 65,39,250 99,88,429 P Ltd 18 Mudrika Fiscal

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

36,000 Ltd. 14 Surya Shakti AAECS0505K 9,55,500 4,06,97,791 Marketing PL 15 Super Deal AAECS2143K 1,79,58,750 25,00,46,932 Sales P Ltd 16 Quicker Impex AAACQ0433E 1,07,69,250 3,27,11,907 & Credit PL 17 Satyam Credit AADCS6627H 65,39,250 99,88,429 P Ltd 18 Mudrika Fiscal

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

36,000 Ltd. 14 Surya Shakti AAECS0505K 9,55,500 4,06,97,791 Marketing PL 15 Super Deal AAECS2143K 1,79,58,750 25,00,46,932 Sales P Ltd 16 Quicker Impex AAACQ0433E 1,07,69,250 3,27,11,907 & Credit PL 17 Satyam Credit AADCS6627H 65,39,250 99,88,429 P Ltd 18 Mudrika Fiscal

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues

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

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues

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

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues

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

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues

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

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

36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal and vis income Infrastructure Ground No.8 surrendered in Pumarth Infrastructure On various issues