ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

68 of the Act. 3. The assessee, a Private Company, filed its return of income on 07.08.2014 declaring total loss at Rs.5556/-. The case was selected through CASS for limited scrutiny and notice under Section 143(2) of the Act, accordingly, was issued on 18.09.2015 followed by notice under Section 142(1

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

ACIT CIRCLE 1(1), UJJAIN vs. A ONE ENCLAVE, UJJAIN

In the result, grounds taken by Revenue are dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Acit, Circle-1(1), V/S M/S. A One Enclave, Ujjain 3687/1, Hariphatak Road, Ujjain

142(1) of the Act to the assessee. 3. During the year under appeal on 12.7.2011 survey u/s 133A of the Act was conducted at the business premises of the assessee. During the survey proceedings it was found that unaccounted investment was made out of books in the construction of hotel. Assessee agreed to declare the unaccounted investment as income

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

142(1) of the Act duly served upon the assessee along with detailed questionnaire seeking various information from the assessee including the details of unsecured loans. Reply was filed by the assessee replying each and every information asked by the Ld. AO including filing the copies of Income Tax Return, bank statement, confirmation of account and balance sheet

INCOME TAX OFFICER- 2(1), UJJAIN vs. SMT. SAROJ THAKUR, UJJAIN

In the result appeal of the revenue is allowed

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2013-14

142(1) and 143(2) of the Act. Assessment u/s 143(3) of the Act was completed on 23.3.2016 assessing income at Rs.4,89,850/-. During the course of assessment proceedings Ld. A.O observed that the assessee has taken cash loan in excess of Rs.20,000/- from various persons totaling to Rs.85,98,257/- thereby violating the provisions

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Accordingly, Ground No.2 raised by the Revenue is allowed

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

142(1)143(2) of the Income Tax Act 1961. No. dated have concealed the particulars of your Income or furnished inaccurate particulars of such Income. You are hereby requested to appear before me on 15/12/2017 at 11:30 AM and show cause why an order imposing a penalty on you should not be made under section 271AAB

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

142(1) dt.18/03/2015 129-130 ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari 35. Assessee had filed submissions with documentary evidence on 26.8.13, 24.2.14, 10.3.14, 20.8.14 and 23.9.15. The submissions made on the above referred dates are mentioned below:- Copy of letter dated 26.8.2013. With reference to above, we are submitting the following documents as required by you vide above cited notice

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

142(1) dt.18/03/2015 129-130 ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari 35. Assessee had filed submissions with documentary evidence on 26.8.13, 24.2.14, 10.3.14, 20.8.14 and 23.9.15. The submissions made on the above referred dates are mentioned below:- Copy of letter dated 26.8.2013. With reference to above, we are submitting the following documents as required by you vide above cited notice

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

142(1) dt.18/03/2015 129-130 ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari 35. Assessee had filed submissions with documentary evidence on 26.8.13, 24.2.14, 10.3.14, 20.8.14 and 23.9.15. The submissions made on the above referred dates are mentioned below:- Copy of letter dated 26.8.2013. With reference to above, we are submitting the following documents as required by you vide above cited notice

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

142 to 146/Jodh/2018 Vasu Singhal Vs ITO with 4 Ors. cases the record, I find that during the course of survey, income was surrendred by the assessee on account of stock, excess cash found out of sale of stock and also in respect of incriminating documents. As per judicial pronouncements cited by the ld. AR and also the decision

M/S NIKHIL ESTATE P LTD,INDORE vs. THE ACIT CENTRAL CIRCLE (3) INDORE, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

142 to 146/Jodh/2018 Vasu Singhal Vs ITO with 4 Ors. cases the record, I find that during the course of survey, income was surrendred by the assessee on account of stock, excess cash found out of sale of stock and also in respect of incriminating documents. As per judicial pronouncements cited by the ld. AR and also the decision

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

142(1) placed at page no.39 to 44 of the paper book and submitted that the assesse has given all the relevant details of the source of cash in hand and explained that the main income of the assesse society is the interest and commission received from the M.P. State on providing loans to the farmers and also purchase

DCIT,CENTRAL-2, INDORE vs. SHRI KRIHNA KUMAR VERMA, INDORE

In the result, appeal of the revenue is dismissed

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), SHRI BHAGIRATH MAL BIYANI (Accountant Member)

68, 69, 69A, 69B, 69C and 69D i.e. from residuary category w.e.f 01.04.2017. However, in the present case search u/s 132 and survey u/s 133 of the Act took place on 28.09.2016. The appellant during the course of search made voluntary disclosure of additional income of Rs. 4,53,43,587/- on account of excess stock. It is a settled

MAA NARMADA AGROTECH AND INFRASTURES LTD,INDORE vs. THE PCIT-1 , INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimaa Narmada Agrotech & Pcit Infrastructures Limited Indore -1 Ug-47, Trade Centre, Vs. Kanchan Bagh Main Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcm6285 P Assessee By Shri S.N. Goyal & Shri Pranay Goyal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 11.07.2023

142(1) was issued on 31.10.2019 02. In response, replies were filed by the assessee and after considering the submissions made the assessee, the assessing officer after disallowing Rs 75.000/- u/s 14A and Rs. 1,20,000/- under the head Tipper Transportation Expenses passed assessment order on 26.12.2019 at assessed income of Rs 76,68,400/- 03. On examination