SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

69C, without any evidence against the assessee, which is quite unjust illegal and against the facts of the case. Appellant craves to leave, add, amend, alter or modify of any ground before final date of hearing. Darshan Kumar Pahwa ITA No.987/Ind/2019 A.Y 2011-12 Re-opening of assessment u/s 147/148 is unjustified and improper That re-opening of assessment

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

69C, without any evidence against the assessee, which is quite unjust illegal and against the facts of the case. Appellant craves to leave, add, amend, alter or modify of any ground before final date of hearing. Darshan Kumar Pahwa ITA No.987/Ind/2019 A.Y 2011-12 Re-opening of assessment u/s 147/148 is unjustified and improper That re-opening of assessment

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

69C, without any evidence against the assessee, which is quite unjust illegal and against the facts of the case. Appellant craves to leave, add, amend, alter or modify of any ground before final date of hearing. Darshan Kumar Pahwa ITA No.987/Ind/2019 A.Y 2011-12 Re-opening of assessment u/s 147/148 is unjustified and improper That re-opening of assessment

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

69C, without any evidence against the assessee, which is quite unjust illegal and against the facts of the case. Appellant craves to leave, add, amend, alter or modify of any ground before final date of hearing. Darshan Kumar Pahwa ITA No.987/Ind/2019 A.Y 2011-12 Re-opening of assessment u/s 147/148 is unjustified and improper That re-opening of assessment

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

69C, without any evidence against the assessee, which is quite unjust illegal and against the facts of the case. Appellant craves to leave, add, amend, alter or modify of any ground before final date of hearing. Darshan Kumar Pahwa ITA No.987/Ind/2019 A.Y 2011-12 Re-opening of assessment u/s 147/148 is unjustified and improper That re-opening of assessment

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

69C, without any evidence against the assessee, which is quite unjust illegal and against the facts of the case. Appellant craves to leave, add, amend, alter or modify of any ground before final date of hearing. Darshan Kumar Pahwa ITA No.987/Ind/2019 A.Y 2011-12 Re-opening of assessment u/s 147/148 is unjustified and improper That re-opening of assessment

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

69C of the Act, without considering the material fact that the sources of the alleged commission payment were fully explained being out of the alleged cash generated through vendors, as per the version of the AO himself. 4.That, without prejudice to the above and without in any manner admitting any of the allegations made against the appellant

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

69C of the Act, without considering the material fact that the sources of the alleged commission payment were fully explained being out of the alleged cash generated through vendors, as per the version of the AO himself. 4.That, without prejudice to the above and without in any manner admitting any of the allegations made against the appellant

MAHENDRA KUMAR VERMA,INDORE vs. ITO-4(1), INDORE, INDORE

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiआयकर अपील सं./I.T.A. No. 482/Ind/2024 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Mahendra Kumar Verma Ito-4(1) Flat No.301, Classic Indore Vs. Dream, 5-6, Paliwal Nagar, Indore (M.P.) -452011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acspv2701P (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Agrawal & Shri Pankaj Mongra, A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashish Porwal, Sr.Dr 17/04/2025 Date Of Hearing Date Of Pronouncement 24/06/2025

reassessment proceedings initiated under section 147 of the Income-Tax Act, 1961 even when reopening was done without obtaining proper sanction from the competent authority as mandated by the provisions of section 151 of the Act 6. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

Section 69C: Unexplained expenditure: That the Commissioner of Income tax (A) further erred in law in confirming the addition of Rs.1,22,341/- which was made solely on presumption that the appellant arrangec accommodation entry for earning long term capital gain and must have paid commission to the middleman. Addition so made u/s 69C of the Act and confirmation thereof

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

YOGESH SOOD,BHOPAL vs. INCOME TAX OFFICER-1(2), BHOPAL

Appeals are allowed for statistical purpose

sections": ["147", "144/144B", "69C", "246A", "234A", "234B", "234C"], "issues": "Whether the CIT(A) erred in deciding the appeal ex-parte without providing adequate opportunity, and whether the reassessment

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

69C could not have been simply dropped on the ground that the claim has been withdrawn. Therefore, the Commissioner was perfectly justified in coming to his conclusions in respect of this issue. [Para 21] 6.2.2 Toyota Motor Corpn. [2008] 174 Taxman 395 (Delhi) Affirmed in [2008] 173 Taxman 458 (SC) The reasoning given by the Tribunal could not be accepted

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

reassessment\nproceedings by the concerned AO.\n9. In Jai Laxmi Rice Mills (supra) the Supreme Court was dealing with\nthe issue as to whether the penalty proceedings under section 271D are\nindependent of the assessment proceedings. In that case, in the\nassessment order passed in pursuance to the remand no satisfaction\nwas recorded for initiating the proceedings under section 271E

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

reassessment proceedings has accepted the genuineness of the purchase and has not invoked Section 69C of the Act applicable for unexplained

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

reassess the total income of an assessee. We also find that the expression ‘total income’ has been defined under clause (45) of section 2 of the Act and according to which, the expression ‘total income’ means the total amount of income referred to in section 5, computed in the manner laid down in the Act. Thus, in our considered opinion