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

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

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

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

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 of several

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

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 of several

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

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 as non- pressed

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

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 of several

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

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 of several

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

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 of several

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

Appeal is allowed

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 was selected

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

68 on account of loan taken from three minor children. 6. The Ld. CIT(A) is not justified in maintaining the addition of Rs.9,38,756/- on account of disallowing of interest paid to bank on term loan and enhancing the interest income on term loan against FD to Rs.5,20,303/-. [ITA Nos.310 & 312/Ind/2015] [Shri Prabhat Sojatia & Shri Sunil

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

68 on account of loan taken from three minor children. 6. The Ld. CIT(A) is not justified in maintaining the addition of Rs.9,38,756/- on account of disallowing of interest paid to bank on term loan and enhancing the interest income on term loan against FD to Rs.5,20,303/-. [ITA Nos.310 & 312/Ind/2015] [Shri Prabhat Sojatia & Shri Sunil

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

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

68,161/-. The total income as per the return of income filed was at Rs. 15,37,355/- . The addition of Rs. 2,30,806/- was made as unaccounted income by virtue of para 8,9 & 10 of the aforesaid assessment order. That the aforesaid “Assessment order” is dated 24.09.2019 which is herein after referred to as the “Impugned Assessment

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

68, is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds. Page 3 of 13 ITANo.85/Ind/2024 Barkha Khandelwal 13. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), 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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), 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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita