M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

reassessment within four years of the end of the relevant assessment year would be attracted even in cases where there has been a complete disclosure of all relevant facts upon which a correct assessment might have been based in the first instance, and whether it is an error of fact or law that has been discovered or found out justifying

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

Bench: Shri Kul Bharatassessment Year: 2010-11

reassess income of such other person in accordance with the provisions of section 153A.” [emphasis supplied] 4. From the above mentioned circular, it is evident that provisions of section 153C are applicable in specific circumstances when any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belong or belongs

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

70,650/- to tax in Assessment Year 2015-16. 4. We will first take up Revenue’s appeal and the sole issue commonly raised for both the years is with regard to allowability of development expenses of Rs.2,93,76,568/- and Rs.7,14,97,410/- for Assessment Years 2010-11 and 2013-14 respectively. Since the assessment for Assessment

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

70,650/- to tax in Assessment Year 2015-16. 4. We will first take up Revenue’s appeal and the sole issue commonly raised for both the years is with regard to allowability of development expenses of Rs.2,93,76,568/- and Rs.7,14,97,410/- for Assessment Years 2010-11 and 2013-14 respectively. Since the assessment for Assessment

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

reassessment proceedings were initiated correctly as per the provisions of the Act. The appellant did not respond to the initial notices issued under Section 142(1). It is observed that the notices were sent to the appellant's email ID, which he later claimed was not regularly updated. However, it is the appellant's responsibility to ensure that the contact

NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

section 144B on 28.03.2022 as under: “The assessee, NARENDRA KUMAR AGRAWAL, had filed his return of income for the AY 2016- 17 declaring total income of Rs. 5,35,510/-. The case was selected for limited scrutiny and assessment was completed u/s 143(3) on 09.12.2018 accepting the returned income. 02. The case was re-opened for assessment

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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 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

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

70,000 9,99,93,410 Tradelink P 39 Surya Infraventure ITA 216 of 2021 and others Ltd 8. It is quite evident from the CIT(A)’s reasoning, that the materials clearly pointed to the share applicants’ possessing substantial means to invest in the assessee’s-Co. The AO seized certain material to say that minimal or in- substantial

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

70,000 9,99,93,410 Tradelink P 39 Surya Infraventure ITA 216 of 2021 and others Ltd 8. It is quite evident from the CIT(A)’s reasoning, that the materials clearly pointed to the share applicants’ possessing substantial means to invest in the assessee’s-Co. The AO seized certain material to say that minimal or in- substantial

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

70,000 9,99,93,410 Tradelink P 39 Surya Infraventure ITA 216 of 2021 and others Ltd 8. It is quite evident from the CIT(A)’s reasoning, that the materials clearly pointed to the share applicants’ possessing substantial means to invest in the assessee’s-Co. The AO seized certain material to say that minimal or in- substantial

THE DCIT 1(1), INDORE vs. M/S FLEXITUFF INTERNATIONAL LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

70,000/-,Rs.18,000/- Rs.12,50,000/- & Rs.12,71,500/- on account of unexplained receipt on protective basis without appreciating the facts and evidences brought into light by the AO during the assessment proceedings.” IT(SS)A Nos.101 & 106/Ind/16 (Pankaj Kalani & Dipak Kalani): “On the facts and in the circumstances of the case the Ld. CIT(A) erred in deleting

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

70,000/-,Rs.18,000/- Rs.12,50,000/- & Rs.12,71,500/- on account of unexplained receipt on protective basis without appreciating the facts and evidences brought into light by the AO during the assessment proceedings.” IT(SS)A Nos.101 & 106/Ind/16 (Pankaj Kalani & Dipak Kalani): “On the facts and in the circumstances of the case the Ld. CIT(A) erred in deleting