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

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

AJIT KUMAR JAIN,BHOPAL vs. THE ITO 1(1), BHOPAL

In the result, the appeal of the Assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2006-07

69C as alleged unexplained expenditure in making donation for admission of daughter. 4.That in the facts and circumstances of the case, the Ld. CIT(A), erred in maintaining charging of interest u/s 234A of Rs.4,94,807/- when there was no delay in filing return of income. 5. That in the facts and circumstances of the case

DEPUTY COMMISSIONER OF INCOME TAX-2 (1), INDORE, INDORE vs. M/S DTHRI HEALTH CARE PVT. LTD. (M.P), INDORE

In the result Ground No.2 of the revenue stands

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Dcit-2(1), M/S. Dthri Health Care Indore Vs. Pvt. Ltd (M.P), Pu-4, Scheme No.54, Near A.B. Road, Indore (Appellant) (Respondent ) Pan No.Aabcd4095N Revenue By Shri R.P. Mourya, Sr.Dr Assessee By S/Shri Sumit Neema, Sr.Adv & Gagan Tiwari, Adv Date Of Hearing 17.12.2018 Date Of Pronouncement 02.01.2019 O R D E R

147 of the Act were Dthri Health Care Pvt. Ltd initiated by issuing notice u/s 148 of the Act dated 15.2.2016 duly served upon the assessee after recording reason of satisfaction for reopening the case that income has escaped assessment within the meaning of section 147/148. During the course of reassessment proceedings Learned Assessing Officer (In short ‘Ld. A.O’) observed

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

ACIT (CENTRAL UJJAIN, UJJAIN vs. M/S ARIHANT FUTURE AND COMMODITIES LTD, INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 r.w.s. 143(3) of the Act dated 25.11.2019 framed by ACIT(Central), Ujjain. The revenue has following grounds of appeal in ITA No. 10/Ind/2021 in Arihant Future & Commodities Ltd. for Assessment Year 2014-15: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the disallowance of bad debts claimed

THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 r.w.s. 143(3) of the Act dated 25.11.2019 framed by ACIT(Central), Ujjain. The revenue has following grounds of appeal in ITA No. 10/Ind/2021 in Arihant Future & Commodities Ltd. for Assessment Year 2014-15: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the disallowance of bad debts claimed

THE ACIT, CENTRAL - UJJAIN, INDORE vs. M/S ARIHANT FUTURE & COMMADITIES LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 r.w.s. 143(3) of the Act dated 25.11.2019 framed by ACIT(Central), Ujjain. The revenue has following grounds of appeal in ITA No. 10/Ind/2021 in Arihant Future & Commodities Ltd. for Assessment Year 2014-15: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the disallowance of bad debts claimed

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

u/s 148 of the Act then he would have certainly come to know that the transactions reflected in the bank account are the same as are referred in the information received from Investigation Wing and already been disclosed in the Income Tax Return as well as furnished in the scrutiny proceedings. At this juncture, I would like to refer

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

147 r.w.s 143(3) of the Act, has contended that this issue was not forming part of the ‘reasons to believe' as recorded by the AO for initiating these reopening proceedings, further this issue was categorically examined during the regular assessment proceedings and in fact part of the losses amounting to Rs. 5,44,57,527/-was also disallowed

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

147 r.w.s 143(3) of the Act, has contended that this issue was not forming part of the ‘reasons to believe' as recorded by the AO for initiating these reopening proceedings, further this issue was categorically examined during the regular assessment proceedings and in fact part of the losses amounting to Rs. 5,44,57,527/-was also disallowed

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

147 r.w.s 143(3) of the Act, has contended that this issue was not forming part of the ‘reasons to believe' as recorded by the AO for initiating these reopening proceedings, further this issue was categorically examined during the regular assessment proceedings and in fact part of the losses amounting to Rs. 5,44,57,527/-was also disallowed

SHRI GYANENDRA SINGH JADON,INDORE vs. DCIT 1(1), BHOPAL

In the result, this appeal of assessee is partly allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon Dcit-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aespj9459E Assessee By Shri Anil Kamal Garg & Arpit Gaur, Ars Revenue By Shri Aditya Shukla, Sr. Dr Date Of Hearing 06.07.2022 Date Of Pronouncement 24.08.2022

reassessment in pursuance thereof u/s. 147 of the Act, merely on guess work, conjectures and surmises, which is quite unjustified, unwarranted, improper, illegal, arbitrary and bad in law. 3. That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action of the AO in determining the total income

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), BHOPAL vs. SHRI NEERAJ MANDLOI, NEW DELHI

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

reassessment could have be done only u/s 153C and not u/s 147 and thus the impugned assessment order was liable to be quashed as being without Shri Neeraj Mandloi ITA No.680/Ind/2020 & C.O.No.04/Ind/2020 jurisdiction. 3.That the Ld CIT(A) failed to appreciate that section 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under

RAMESHCHAND BADLANI,INDORE vs. ACIT 4 (1), INDORE

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2014-15 Rameshchand Badlani Acit 4(1) 43, Ananda Colony Indore बनाम/ Khajrana Road Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aehpb0735J Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.01.2025

reassessment in pursuance thereof, which are quite unjustified, unwarranted and bad-in-law. 4.That, on the facts and in the circumstances of the case, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action of the AO in framing the assessment and issuing the notice under s. 148 of the Act without having/recording

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

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