SMT ANJANA SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

Section 139 of the Act. Date of search was 30.11.12. The last date for issuance of notice u/s 142 for Assessment Year 2011-12 was 30.9.2012 thus it remains undisputed that before the date of search due date for issuance of notice u/s 143(2) of the Act stood expired. Further from perusal of the assessment order for Assessment

SHRI RAJEEV SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

Section 139 of the Act. Date of search was 30.11.12. The last date for issuance of notice u/s 142 for Assessment Year 2011-12 was 30.9.2012 thus it remains undisputed that before the date of search due date for issuance of notice u/s 143(2) of the Act stood expired. Further from perusal of the assessment order for Assessment

SMT. MANJU SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

Section 139 of the Act. Date of search was 30.11.12. The last date for issuance of notice u/s 142 for Assessment Year 2011-12 was 30.9.2012 thus it remains undisputed that before the date of search due date for issuance of notice u/s 143(2) of the Act stood expired. Further from perusal of the assessment order for Assessment

SHRI SANJAY KUMAR SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

Section 139 of the Act. Date of search was 30.11.12. The last date for issuance of notice u/s 142 for Assessment Year 2011-12 was 30.9.2012 thus it remains undisputed that before the date of search due date for issuance of notice u/s 143(2) of the Act stood expired. Further from perusal of the assessment order for Assessment

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

section 2(15) of the Act. 32. In the light of above organizational structure developed in India for development and promotion of game of cricket, we may point out that during the period under consideration pertaining to A.Y. 2012-13 the assessee hosted two IPL 52 M.P. Cricket Association matches on behalf of the BCCI and claimed to have

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

E) passed order u/s 263 against the assessee on 14.03.2017 setting aside the order considering the nature of expenses is not recurring and incurred during the year and Ld. AO had accepted without any inquiry and even could have raised his eyebrow for such exceptional expenses and set aside the order directed Ld. AO for de- novo assessment

DCIT (CENTRAL)-2, INDORE vs. PUNJAB RETAIL (P) LTD., INDORE

In the result, the appeals filed by the Revenue is dismissed

Bench: Shri Manish Borad& Ms. Madhumita Roy

E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is directed against the order dated 26.03.2019 passed by the Ld. CIT(A)-3, Bhopal (M.P.) arising out of the order dated 31.12.2018 passed by the DCIT, Central-2, Indore under Section under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred

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

Appeals are allowed

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

e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue

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

Appeals are allowed

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

e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue

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

Appeals are allowed

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

e-mail dated 11th April 2022 on the above-mentioned subject. In this regard, I am directed to convey that SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 Taxmann.com 347 (Kar) has not been approved by Board for the following reason: "As it has been repeatedly established in various cases, involving the issue

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

2. ACIT vs. Shri Anoop Neema in ITANo.05/Ind/2020 ITAT, Indore 3. DCIT vs. Shri Krishna Kumar Verma in ITANo.185/Ind/2020, ITAT, Indore 4.DCIT vs. M/s. Punjab Retail Pvt. Ltd. ITANo.677/Ind/2019 ITAT, Indore 5.Gandhir Ram vs. Pr. CIT ITANo.121/Chd/2021, ITAT, Chandigarh 6. ACIT vs. M/s Signature Builders IT(SS) ANo.184 to 186/Ind/2018, ITAT, Indore 4. On the other hand

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

2,01,66,080/- Wव^ वष$ 2018-19 क\ "नय]मत आय के अलावा "यवसाय से आय के dप मV घोWषत क\ गयी िजस पर आयकर "ावधानO के अनुसार कर का भुगतान करने का वचन देता हूँ। उ?त बयान मेरे `वारा पूण$ होशहवास मV सोच समझकर nबना दबाव मV 6दये गये है िज"हे पढ़कर समझकर हNता#र कर

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

22,00,000/- 6. All the afore-said huge loans are from Kolkata based companies who have given these unsecured loans to the assessee without any securities. The companies are not doing any major financial activities and the same appears to be paper companies created through the receipt of huge premiums on shares which itself is doubtful. Further the Source

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

E R PER MANISH BORAD, A.M The above captioned appeal & Cross-objection for Assessment Year 2010-11 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-II (in short ‘Ld. CIT(A)], Indore dated 15.1.2018 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(In short the ‘Act’) dated

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 25.08.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned ITO-1(2), Bhopal [“AO”] u/s 147/143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E-filing acknowledgements. 4.17 Further, in the concluding para of the assessment order, it is stated that the appellant could not prove the creditworthiness of M's Konica Gems (Prop Amit Sand) It is submitted that the ITR of Shri Amit Sand have already been filed before the Learned 40 by the appellant company as well as by the lender

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E-filing acknowledgements. 4.17 Further, in the concluding para of the assessment order, it is stated that the appellant could not prove the creditworthiness of M's Konica Gems (Prop Amit Sand) It is submitted that the ITR of Shri Amit Sand have already been filed before the Learned 40 by the appellant company as well as by the lender

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E-filing acknowledgements. 4.17 Further, in the concluding para of the assessment order, it is stated that the appellant could not prove the creditworthiness of M's Konica Gems (Prop Amit Sand) It is submitted that the ITR of Shri Amit Sand have already been filed before the Learned 40 by the appellant company as well as by the lender