THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

68 in respect of opening balances when there is no sum credited in the current year. Secondly, in so far as the loan of Rs. 55,00,000/- accepted during the year from M/s Jayant is concerned, the CIT(A) has followed the decision of ITAT, Indore Bench in Tirupati Construction (supra) where the identity, creditworthiness and genuineness of loans

AVIRAL INDUSTRIES LIMITED,KANPUR vs. INCOME TAX OFFICER -1(1), INDORE

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

2 of the assessees raising legal issue stands dismissed. 19. As far as remaining ground no.3 to 7 are concerned which are on merits of the case we find that the issue relates to addition for unexplained cash credit u/s 68 of the Act received from following parties:- i.Adinath share & commodities P. Ltd. Rs.2,29,80,000/- ii. Bansal Suppliers

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

2. Expenses incurred in organizing the health camp Rs. 65,19,150 Dthri Health Care Pvt. Ltd 3. Expenses/material used for Organizing the health camp Rs. 50,68,352 11. On the basis of these documents income works out to Rs.2,10,13,228/- (Gross receipt Rs.3,26,00,730/- less expenses Rs.65,19,150/- less expenses Rs.50,68

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT RANGE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

68 in the immediately preceding assessment year. (xii) erred in deleting the addition of Rs. 94,11,950/- made on account of disallowance of interest made to certain parties who not existed in A.Y.2008-09 which has been rightly done by the AO to keep the issue alive. (xiii) erred in deleting the addition of Rs. 94,11,950/- made

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT -CIRCLE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

68 in the immediately preceding assessment year. (xii) erred in deleting the addition of Rs. 94,11,950/- made on account of disallowance of interest made to certain parties who not existed in A.Y.2008-09 which has been rightly done by the AO to keep the issue alive. (xiii) erred in deleting the addition of Rs. 94,11,950/- made

THE DCIT-1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P. LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

68 in the immediately preceding assessment year. (xii) erred in deleting the addition of Rs. 94,11,950/- made on account of disallowance of interest made to certain parties who not existed in A.Y.2008-09 which has been rightly done by the AO to keep the issue alive. (xiii) erred in deleting the addition of Rs. 94,11,950/- made

THE DCIT1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

68 in the immediately preceding assessment year. (xii) erred in deleting the addition of Rs. 94,11,950/- made on account of disallowance of interest made to certain parties who not existed in A.Y.2008-09 which has been rightly done by the AO to keep the issue alive. (xiii) erred in deleting the addition of Rs. 94,11,950/- made

SUNITA GUPTA,INDORE vs. ACIT 2(1), RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunita Gupta Acit 2(1) 404 Suraj Villa Raipur 9/2 New Palasia Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adcpg 7885L Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

199/-in respect of addition u / s 68..” 2. At the time of hearing ld.AR of the assessee has stated that the assessment order was passed ex-parte u/s 147 r.w section

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground No. 1 Unexplained investment in the form of cash loans 2013-14 1,2,3 and notional interest thereon u/s 69 2014-15 1,2

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 194C disallowance u/s 40(a)(ia) is attracted ? 5. The issues involved in various grounds raised by parties are identified and tabulated thus: No. Issue A.Y. Assessee’s Revenue’s Ground No. Ground No. 1 Unexplained investment in the form of cash loans 2013-14 1,2,3 and notional interest thereon u/s 69 2014-15 1,2

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

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

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

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

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

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

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

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

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

199 ITR 12 (SC). (viii) Hon'ble High Court of Madhya Pradesh in the case of PCIT vs Chain House International (P) Ltd (2018) 98 taxmann.com 47 (MP). (ix) Hon'ble High Court of Allahabad in the case of CIT vs Fertilizer Traders (2014) 42 taxmann.com 476 (Allahabad) (x) Hon'ble High Court of Bombay in the case

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

199 1,39,080 54,193 1,05,347 2002-03 30,90,263 3,10,883 60,083 1,16,046 2003-04 38,49,640 2,10,358 73,556 1,22,787 2004-05 101,87,492 4,48,509 98,058 4,30,290 2005-06 114,88,340 3,97,786 72,147 2