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

section 234B and 234C of the Act. 4. The Appellant craves leave to add to, alter and modify the grounds of appeal as taken by her. Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 3. Brief facts of the case as culled our from the records in the case of the assessee namely Shri Hakumuddhin Khambati is that

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

section 234B and 234C of the Act. 4. The Appellant craves leave to add to, alter and modify the grounds of appeal as taken by her. Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 3. Brief facts of the case as culled our from the records in the case of the assessee namely Shri Hakumuddhin Khambati is that

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

SHRI SOURABH JAIN,DEWAS vs. THE ITO, DEWAS

In the result the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12

234B, 234C is wrongly calculated and need to be amended”. 3. Briefly stated facts as culled out from the records are that the assessee is an individual engaged in civil construction business as well as bill discounting. Return of income filed on 29.08.2011 declaring total income of Rs.2,13,562/-. Case selected for scrutiny. Notices

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

SHRI SHARAD JAISWAL,BHOPAL vs. THE ITO 1(1), BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Sharad Jaiswal, Income Tax Officer 1(1), G-106/69, Shivaji Nagar, Vs. Bhopal Bhopal (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri Rajiv Jain, Sr. Dr Assessee By Shri Ashish Goyal & N.D. Patwa, Advocates Date Of Hearing 11.7.2018 Date Of 26.7.2018 Pronouncement

Section 68 of the Act needs to prove the identity, genuineness and creditworthiness of the cash credited. 6. Identity of both the cash creditors stands proved as they appeared in person before the Assessing Officer and gave statement on oath to have given cash advance to the assessee. 7. Now coming to the genuineness and creditworthiness, we find that

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

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

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

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

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

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

VAISHALI DEVELOPERS ANDBUILDERS,BHOPAL vs. INCOME TAX OFFICER 1 (2), BHOPAL

Appeals are allowed

234B is unlawful and hence, be cancelled.\n10. That the assessee craves leave to add, amend, delete and or modify any of\nthe grounds at the time of this appeal is heard.”\nITA 27/Ind/2024 for AY 2009-10:\n6. \"1. That on the facts and in the circumstances of the case and in law, the decision\nof the learned

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

234B of the Act. 7. on the facts and circumstances or the case and in law, the ld. AO has erred in levying interest under section 234D of the Act. 8. on the facts and circumstances of the case and in law, the ld. AO has erred in withdrawing the interest under section 244A

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

234B of the Act. 7. on the facts and circumstances or the case and in law, the ld. AO has erred in levying interest under section 234D of the Act. 8. on the facts and circumstances of the case and in law, the ld. AO has erred in withdrawing the interest under section 244A

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

234B of the Act. 7. on the facts and circumstances or the case and in law, the ld. AO has erred in levying interest under section 234D of the Act. 8. on the facts and circumstances of the case and in law, the ld. AO has erred in withdrawing the interest under section 244A

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 of the Act ignoring the notification issued by CBDT for extending the due date u/s 139(1) of the Act. 4. That Ld. CIT has erred in justifying the action

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

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