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

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

9,500 equity shares were sold in Oct/Nov 2015 as per date-wise details stated on Page 40/41 of assessment order. These facts proved beyond doubt that the appellant was not involved in any kind of price manipulation so as to earn long term capital gain, Genuineness of purchase and sale of the shares cannot be doubted just

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

In the result, the appeal of the assessee in ITA No

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

9. Ld. AR relied upon following decisions in his support: (i) Hon’ble Gujrat High Court in Saumil Avinash Baheti Vs. ITO, Special Civil Application No. 3804 of 2022, Judgement & Order dated 17.06.2025. Page 4 of 35 Sandhya Singh ITA No. 585/Ind/2025 – AY 2014-15 (ii) ITAT, Delhi in Aseem Sehgal Vs. ITO, ITA No. 154 to 156/Del/2025, order dated

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

THE DCIT CENTRAL-(1), INDORE vs. M/S AYUSH AJAY CONSTRUCTION PVT. LTD. , INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanii.T(Ss).A. Nos.14 To 16/Ind/2018 (Assessment Years: 2007-08 To 2009-10)

vi) Anant Steel Pvt. Ltd. V/s ACIT (2016) 28 ITJ 47 (Trib. Indore.) “4.5 The appellant has also relied on the decision of Hon'ble ITAT Mumbai Bench in the case of ACIT vs Sar Yeash Co. (P) Ltd held as under:- “We observe that AO has made adhoc disallowance while completing assessment u/s 143(3) r.w.s. 153A

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

vi) of the Act and accordingly on the basis of the\nreasons recorded under section 147 of the Act, notice under section\n148 of the Act was issued and served upon the assessee on 4.3.2010.\nAccordingly the due date for furnishing of the return of income was\n3.4.2010 i.e. within 30 days from the date of service of notice\nunder

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

1) of Section 263 of the Act stating: "The consequence of the said amendment made with retrospective effect is that the powers under section 263 of the Commissioner shall extend and shall be deemed always to have extended to such matters as had not been considered and decided in an appeal. Accordingly, even in respect of the aforesaid three items

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

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

JAGDISH SOLANKI ,JHABUA vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is dismissed

9 of 23\nITA No. 169/Ind/2025 – AY 2017-18\n1. Assessee has not filed his retuANNEXURE for A.Υ. 2017-18.\n2. On verification of ITBA details of the assessee it is found that the assessee has made cash deposits amounting to Rs.1,19,77,876/- in bank situated at 27, Chandra Shekhar Marg, Ward No.4, Rajgarh during

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum

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

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum

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

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum

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

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum

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

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum

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

vi) Hon'ble I.T.A.T. Kolkatta ‘C’ Bench in the case of Advance Power Infra Tech Ltd vs DCIT ITANo. 605/Kol/2015 order dated 23.8.2017. (vii) Hon'ble Supreme Court of India in the case of ITO vs Anand Builders SLP (C ) No.14166 of 2003 order dated 1.8.2003 (viii) Hon'ble High Court of Delhi in the case of CIT vs. Nipum