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

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

147 on 26.11.2019 wherein certain additions were made by the Ld. Assessing Officer (in short Ld. AO). The aggrieved assessee challenged the reopening proceedings and also the additions made before the Ld. CIT(A) and the addition made by the Ld. AO were deleted by the Ld. CIT(A), hence the Revenue is in appeal before this Tribunal. However

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

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

147 on 26.11.2019 wherein certain additions were made by the Ld. Assessing Officer (in short Ld. AO). The aggrieved assessee challenged the reopening proceedings and also the additions made before the Ld. CIT(A) and the addition made by the Ld. AO were deleted by the Ld. CIT(A), hence the Revenue is in appeal before this Tribunal. However

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

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

147 on 26.11.2019 wherein certain additions were made by the Ld. Assessing Officer (in short Ld. AO). The aggrieved assessee challenged the reopening proceedings and also the additions made before the Ld. CIT(A) and the addition made by the Ld. AO were deleted by the Ld. CIT(A), hence the Revenue is in appeal before this Tribunal. However

SUNAYANA INVESTMENT COMPANY LTD,INDORE vs. PCIT-1, INDORE, INDORE

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunayana Investment Company Pcit-1, Ltd, Indore Part-B Of 417 Chetak Centre Annex, Vs. R.N.T. Marg, Near Hotel Shreemaya, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaucs5765M Assessee By Shri Sohit Gupta & Ms. Alifiya Ali, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 08.10.2024 Date Of Pronouncement 11.10.2024 O R D E R

reassessment order was passed on 27.03.2023 placed at page No. 194 to 205 of the paper book, whereby the A.O has made an addition of Rs.5,00,000/- as unexplained cash credit u/s 68 of the Act in the name of the assessee but under different PAN. Therefore, the said issue was not at all subject matter of the order

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

unexplained cash credit for the loans taken from M/s ADPL and M/s CTPL and also disallowing the interest paid thereon. Secondly whether the assessee succeeded in proving the identity, genuineness and creditworthiness of the cash creditors M/s ADPL and M/s CTPL with necessary documentary evidence. 9. Brief facts of the case as narrated by the Ld. Counsel for the assessee

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

unexplained cash credit for the loans taken from M/s ADPL and M/s CTPL and also disallowing the interest paid thereon. Secondly whether the assessee succeeded in proving the identity, genuineness and creditworthiness of the cash creditors M/s ADPL and M/s CTPL with necessary documentary evidence. 9. Brief facts of the case as narrated by the Ld. Counsel for the assessee

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

unexplained cash credit for the loans taken from M/s ADPL and M/s CTPL and also disallowing the interest paid thereon. Secondly whether the assessee succeeded in proving the identity, genuineness and creditworthiness of the cash creditors M/s ADPL and M/s CTPL with necessary documentary evidence. 9. Brief facts of the case as narrated by the Ld. Counsel for the assessee

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

reassessment framed by the AO u/s 147 r.w. section 143(3) without a valid notice u/s 143(2) is not valid and liable to be quashed as held by the Hon’ble Supreme Court in case of ACIT vs. Hotel Blue Moon 321 ITR 362. 7. The next objection of the assessee is against the validity of the order passed

M/S JAYGANGA EXIM INDIA (P) LTD.,KOLKATA vs. DCIT, CIRCLE-II, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 M/S. Jayganga Exim India Pvt. Dy. Cit, Limited Central-Ii, [Formerly Known As ‘Jay Jyoti Bhopal (India) Pvt. Ltd.’] बनाम/ 26, Col. Biswas Road, Ground Floor, Vs. West Side Flat, Kolkata (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacj 8822 E Assessee By Shri Harsh Vijaywargiya, Ca Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 02.01.2024

cash credit u/s 68, is beyond jurisdiction, bad in law, illegal, unjustified, against the principles of natural justice, void ab initio and barred by limitation also. (v) That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of ld. AO in making aggregate addition

SHRI RAMESH CHANDRA PARASHAR,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

credit of Rs.70,00,000/- to the file of Ld. CIT(A)for afresh adjudication with a direction that the additional evidences filed by the assessee which were not placed before the assessing officer should be sent to the assessing officer calling for remand report and thereafter decide the issue afresh as per the provisions of law after giving reasonable