SANDHYA SINGH,ROHIT NAGAR, BHOPAL vs. ITO 2(3) BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

68,600/- under section 69A, reiterating that one of the bank accounts did not belong to her and that the remaining credits were duly explainable, and also objected to the levy of interest under sections 234A

SMT. SHWETA AGRAWAL,INDORE vs. THE ACIT 5(1),R-5, INDORE

In the result ground raised on merit as well as legal ground raised for not

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing Assessment Year 2015-16

section 234A and 234B of the Act. 5. The appellant reserves her right to add, alter and modify the grounds of appeal as taken by her. 3. From perusal of the above grounds we find that following two common issues have been raised :- 4 Smt. Shweta Agrawal & Anr ITA No.281 & 279/Ind/2019 (i) Genuineness of Long Term Capital Gain from

M/S. SANJAY ONKARMAL AGRAWAL HUF,INDORE vs. THE ITO-5(3) RANGE-5, INDORE

In the result ground raised on merit as well as legal ground raised for not

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing Assessment Year 2015-16

section 234A and 234B of the Act. 5. The appellant reserves her right to add, alter and modify the grounds of appeal as taken by her. 3. From perusal of the above grounds we find that following two common issues have been raised :- 4 Smt. Shweta Agrawal & Anr ITA No.281 & 279/Ind/2019 (i) Genuineness of Long Term Capital Gain from

SHRI HAKIMUDDIN KHAMBATI,INDORE vs. ITO-4(4) RANGE-4, INDORE

In the result appeal of the assessee in ITA No

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

68 of the Act by treating it as unexplained cash credits without properly appreciating the facts of the case and 2 Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 submissions made before him more so when the appellant had filed ample documents so as to justify the genuineness of long term capital gain which were never disproved by the assessing officer

SMT. MANISHA AGRAWAL,INDORE vs. THE ITO-4 (3), INDORE

In the result appeal of the assessee in ITA No

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

68 of the Act by treating it as unexplained cash credits without properly appreciating the facts of the case and 2 Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 submissions made before him more so when the appellant had filed ample documents so as to justify the genuineness of long term capital gain which were never disproved by the assessing officer

GULABSINGH RAGHUWANSHI HUF,INDORE vs. INCOME TAX OFFICE 2(5) , INDORE

Appeal of the assessee is dismissed

sections": [ "253", "143(2)", "142(1)", "69A", "115BBE", "246A", "68", "139A", "234A", "234B", "234C" ], "issues": "Whether the assessee has adequately

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

sections": [ "69", "147", "144", "142(1)", "234A", "234B", "234C", "234D", "68" ], "issues": "Whether the assessee was denied a fair

MEHI POWER TRANSFORMERS ,INDORE vs. DCIT-4(1), INDORE

In the result appeal of the assessee is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshimehi Power Transformers, Dcit-4(1), बनाम/ 74-J Industrial Estate, Indore Vs. Polo Ground, Indore (Pan: Aacfm0235H) (Appellant) (Respondent) Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.06.2025 Date Of Pronouncement 30.06.2025

68, 69 and 69A of the Act. 3. That Ld. CIT has erred in justifying the action of A.O. for charging interest as per provisions of section 234A

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

234A, 234B, 234C and 234D of the Act was also\ncharged.\n7.\nAggrieved by the assessment order, the assessee filed an appeal before\nthe learned Commissioner of Income-tax (Appeals). With respect to Grounds\nrelating to the addition of ₹37,74,25,800/- on account of unexplained\ninvestment/share application money pending allotment, the learned CIT(A)\nnoted that despite issuance

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

234A, 234B, 234C and 234D of the Act was also\ncharged.\n7.\nAggrieved by the assessment order, the assessee filed an appeal before\nthe learned Commissioner of Income-tax (Appeals). With respect to Grounds\nrelating to the addition of ₹37,74,25,800/- on account of unexplained\ninvestment/share application money pending allotment, the learned CIT(A)\nnoted that despite issuance

HARDEEP OBEROI,INDORE vs. ITO-4(5), INDORE

Appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2015-16

section 234A of Rs. 1,65,011 and 234B of Rs. 12,68,022 respectively. The interest so charged

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

234A, 234B and 234C. 5. The Ld. CIT(A) has erred in confirming initiation of penalty u/s 271AAB. 6. The appellant reserves the right to add, amend or alter any grounds of appeal as above.” 5. At the time of hearing, Ld. AR for assessee did not press/plead Ground No. 1, 5 and 6. Therefore, those grounds are dismissed

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

234A, 234B, 234C and 234D of the Act was also\ncharged.\n7.\nAggrieved by the assessment order, the assessee filed an appeal before\nthe learned Commissioner of Income-tax (Appeals). With respect to Grounds\nrelating to the addition of ₹37,74,25,800/- on account of unexplained\ninvestment/share application money pending allotment, the learned CIT(A)\nnoted that despite issuance

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

234A, 234B, 234C and 234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

234A, 234B, 234C and 234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance

DHRUV NARAYAN SINGH,BHOPAL vs. ITO-2(3), BHOPAL

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

Bench: B.M. Biyani & Shri Paresh M Joshidhruv Narayan Singh, Income Tax Officer बनाम/ E-2/192 Arera Colony, 2(3), Vs. Bhopal Bhopal (Pan: Aprps4102H) (Appellant) (Revenue) Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1068530366(1) dated 10.09.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDUS EDUCATION AND RESEARCH INSTITUTE, RAIPUR

Appeal is dismissed

Section\n12A(1)(b) of the Income-tax Act, 1961.\nThe background facts leading to present appeal are such that the\nassessee, a charitable institution, filed return of income on 28.09.2018\ndeclaring total income of Rs. Nil after claiming exemption u/s 11. Thereafter,\nthe assessee filed audit report in Form No. 10B on 05.10.2018. The\nassessee's return

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

234A, 234B & 234C.\"\n2. The background facts leading to present appeal before us are as under:\n(i)\nThe assessee, a Board of Secondary Education formed by State Govt.\nof Madhya Pradesh, filed its return of income of AY 2014-15 declaring\na total income of Rs.4,51,53,000/- after claiming exemption u/s\n11/12 of the Act. The case