PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

b) to section 271(1)(c) of the Act. 9. Having regard to the above and considering the totality of the facts and circumstances of the case, I am satisfied that the assessee had furnished inaccurate particulars of income within the meaning of section 271(1)(c) of the Income Tax Act, 1961 to the tune

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

u/s 143(3) r.w.s. 147 dated 03.03.2016 was passed and the same expired on 31.03.2018. The Hon’ble Madras High Court in the case of Indira Industries vs Pr. CIT (supra) has held in para 3 & 4 as under: 3.DISCUSSION: 3(i) By consent of both the counsel, the main writ appeal itself was heard out and again by consent

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

147 r.w.s. 144 of the ACT and therefore, there is no obligation of payment of advance tax as per Clause(b) of Section 249(4) as held by the Mumbai Benches of the Tribunal in case of M/s. Nine Globe Industries Pvt. Ltd Vs. ACIT (supra) in para 4 to 6 as under: “4. In that view of the matter

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

147 r.w.s. 144 of the ACT and therefore, there is no obligation of payment of advance tax as per Clause(b) of Section 249(4) as held by the Mumbai Benches of the Tribunal in case of M/s. Nine Globe Industries Pvt. Ltd Vs. ACIT (supra) in para 4 to 6 as under: “4. In that view of the matter

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)

271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2014- 15. IT(SS)A Nos.14to16/Ind/2018 & C.O. Nos. 19to21/Ind/2018 & IT(SS)A No. 141/Ind/2019 & JCIT vs. Ayushajay Construction Pvt. Ltd. Asst. Years–2007-08 to 2009-10 & 2014-15 - 3 – 2. We have heard the respective parties, we have also perused the relevant

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 SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

147. A copy of the judgment is being enclosed herewith for kind perusal and record of Your Honour, as Exhibit P-4. 3.06 Hon’ble ITAT Chandigarh in the case of Shri Sanjay Singhal (HUF) vs. DCIT 2020 (9) TMI 338 has held that if any material was found relating to the assessee during the course of search on third

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

147. A copy of the judgment is being enclosed herewith for kind perusal and record of Your Honour, as Exhibit P-4. 3.06 Hon’ble ITAT Chandigarh in the case of Shri Sanjay Singhal (HUF) vs. DCIT 2020 (9) TMI 338 has held that if any material was found relating to the assessee during the course of search on third

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

271(1)(सी) के "ावधान आपको समझाया है । "या आप इन धाराओं के तहत "मलनेवाले लाभ को उठाना चाह"गे ता"क आपको य"द कोई शाि"त या अ"भयोजन कर अपवंचन के "लए होता है तो उससे मुि"त "मल सकती है । Page 13 of 77 Shri Kamal Panjwani, Indore vs. ACIT,3(1), Indore

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

271(1)(सी) के "ावधान आपको समझाया है । "या आप इन धाराओं के तहत "मलनेवाले लाभ को उठाना चाह"गे ता"क आपको य"द कोई शाि"त या अ"भयोजन कर अपवंचन के "लए होता है तो उससे मुि"त "मल सकती है । Page 13 of 77 Shri Kamal Panjwani, Indore vs. ACIT,3(1), Indore

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

271(1)(सी) के "ावधान आपको समझाया है । "या आप इन धाराओं के तहत "मलनेवाले लाभ को उठाना चाह"गे ता"क आपको य"द कोई शाि"त या अ"भयोजन कर अपवंचन के "लए होता है तो उससे मुि"त "मल सकती है । Page 13 of 77 Shri Kamal Panjwani, Indore vs. ACIT,3(1), Indore

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

271(1)(सी) के "ावधान आपको समझाया है । "या आप इन धाराओं के तहत "मलनेवाले लाभ को उठाना चाह"गे ता"क आपको य"द कोई शाि"त या अ"भयोजन कर अपवंचन के "लए होता है तो उससे मुि"त "मल सकती है । Page 13 of 77 Shri Kamal Panjwani, Indore vs. ACIT,3(1), Indore

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

271(1)(सी) के "ावधान आपको समझाया है । "या आप इन धाराओं के तहत "मलनेवाले लाभ को उठाना चाह"गे ता"क आपको य"द कोई शाि"त या अ"भयोजन कर अपवंचन के "लए होता है तो उससे मुि"त "मल सकती है । Page 13 of 77 Shri Kamal Panjwani, Indore vs. ACIT,3(1), Indore

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

271 (1) (b)\nof the Act. Copy of such penalty order is marked as Annexure (A/4)\nImmediately upon gaining such knowledge, she contacted another legal\ncounsel and took prompt steps to obtain relevant records and prefer the\npresent Appeal before this Hon'ble Tribunal without any further delay.\n10. That, the delay of 342 days has thus occurred on account

M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

271(1)(c) of the Act is initiated separately on this issue. Further, the matter is being referred to Addl. Commission of Income-tax (Central), Indore for issuing notice and imposing penalty u/s 271D and 271E of the “Act”. 7. Against assessment-order, the assessee filed first-appeal to Ld. CIT(A) wherein the challenge was made to the legality