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

548/- on account of alleged unaccounted credits in bank account u/s 69 of the Act. 4. That the ld.CIT(A) erred in sustaining the addition on account of unaccounted cash deposit of Rs.5,82,000/-. 5. That the ld CIT(A) erred in sustaining the addition of Rs.9,01,312/- on account of deemed dividend

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

548/- on account of alleged unaccounted credits in bank account u/s 69 of the Act. 4. That the ld.CIT(A) erred in sustaining the addition on account of unaccounted cash deposit of Rs.5,82,000/-. 5. That the ld CIT(A) erred in sustaining the addition of Rs.9,01,312/- on account of deemed dividend

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

548/- on account of alleged unaccounted credits in bank account u/s 69 of the Act. 4. That the ld.CIT(A) erred in sustaining the addition on account of unaccounted cash deposit of Rs.5,82,000/-. 5. That the ld CIT(A) erred in sustaining the addition of Rs.9,01,312/- on account of deemed dividend

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

548/- on account of alleged unaccounted credits in bank account u/s 69 of the Act. 4. That the ld.CIT(A) erred in sustaining the addition on account of unaccounted cash deposit of Rs.5,82,000/-. 5. That the ld CIT(A) erred in sustaining the addition of Rs.9,01,312/- on account of deemed dividend

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

548 to examination to the 552 (by CA. Shri H.P. assessee. Agrawal). Depsite making a specific request, the AO did not examine Shri Mukesh Jhawar or Shri H.P. Agrawal. 14 Case of the The case of the - Our written - assessee is assessee is submission distinguishabl distinguishable from before e from the that of the case of PCIT

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

548 to examination to the 552 (by CA. Shri H.P. assessee. Agrawal). Depsite making a specific request, the AO did not examine Shri Mukesh Jhawar or Shri H.P. Agrawal. 14 Case of the The case of the - Our written - assessee is assessee is submission distinguishabl distinguishable from before e from the that of the case of PCIT

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

reassess' to completed assessment proceedings. vi. In so far as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

THE ACIT CIRCLE,RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

548(Bom), Commissioner of Income Tax vs. Food Specialities Ltd., 156 ITR 790 (Del) and Commissioner Of Income Tax ... vs Nestor Pharmaceuticals Limited (2010) 322 ITR 631 (Delhi), 5. On the facts and in the circumstances of the case the Id. CIT is erred in holding "that plant & machinery was ready to put to use prior to 31.03.2002, while

THE ACIT, CIRCLE, RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

548(Bom), Commissioner of Income Tax vs. Food Specialities Ltd., 156 ITR 790 (Del) and Commissioner Of Income Tax ... vs Nestor Pharmaceuticals Limited (2010) 322 ITR 631 (Delhi), 5. On the facts and in the circumstances of the case the Id. CIT is erred in holding "that plant & machinery was ready to put to use prior to 31.03.2002, while

SANJAY KUMAR BOMB LEGAL HEIR OF LATE SHRI AJIT KUMAR BOMB,NEEMUCH vs. INCOME TAX OFFICER NEEMUCH, NEEMUCH

Appeal is disposed off in effective manner and not as

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisanjay Kumar Bombl/H Of Income Tax Officer, बना Late Ajit Kumar Bomb, Neemuch म/ 18, Bunglow No.41, Vs. Bhuteshwar Mandir Road, Neemuch (Pan: Aappb8200L) (Appellant) (Revenue) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

reassessment proceedings inspite of the fact that the assessee has specifically requested to give such opportunity. The Re- assessment order so passed by the Ld. A.O. ignoring the request made by the assessee was against the principle of natural justice therefore the same was not justified. The same requires to be quashed. 5. That on the facts

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

548 on visits by Mr. Amitva Sarkar to Istanbul/turkey; and the rest of expenditure is incurred on passport/visa fee of some persons. He submitted that all visitors are employees of assessee and a small amount of Rs. 2,500/- is incurred for passport/visa fee of Mr. Vivek Loiwal, director of company. He carried us to the country-wise breakup