INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

sections": [ "143(3)", "68", "144B", "46A", "139", "142(1)", "143(2)", "253(5)", "271AAC", "115BBE", "133(6)" ], "issues": "Whether

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

68.". 4.12 Similarly in the case of Balbir Chand Maini Vs CIT [2011] 12 taxrnann.com 276 (Punjab & Haryana} / [2011] 201 Taxman 94 (Punjab & Haryana) (MAG.) /[2012] 340 ITR 161 (Punjab & Haryana) / [2012] 247 CTR 468 (Punjab & Haryana), Hon'ble Court held:- "Section 69 of the Income-Tax Act,1961-Unexplained investments. AY.1998-99. During assessment proceedings, Assessing Officers found that

ACIT-1(1), INDORE, INDORE vs. SANJAY LADDHA, INDORE

section 145(3) empowers the AO to reject books of account only if he “is\nnot satisfied about the correctness or completeness of the accounts of the\nassessee”. Alternatively, even if it is assumed that the books were rightly\nrejected u/s 145(3), then in that event also the AO is wrong in making\naddition u/s 68

SHREENATH BUILDERS AND DEVELOPERS,INDORE vs. ITO -1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

sections": [ "143(3)", "68", "115BBE", "253(5)" ], "issues": "Whether the delay in filing the appeal is justifiable and whether

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

253 may appeal to the Tribunal. The Tribunal has power to pass such orders on such an appeal as it thinks fit. Sub section (4) of section 254 attaches finality to, the orders of the Tribunal subject to the provisions of section 256 ( or section 260A). Needless to say the orders passed by the Tribunal

KHOJEMA BOHRA,INDORE vs. INCOME TAX OFFICER, NFAC, DELHI

Appeals are allowed

5)\nDepartmental Representative\n(6)\nGuard File\nPage 13 of 13\nBy order\nSenior Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, Khojema Bohra, is aggrieved by an order of the CIT(A) which upheld the addition of Rs. 23,00,000/- as unexplained credit under Section 68 of the Income

INCME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. SWARNA SUKH, BHOPAL

In the result appeal of the revenue is dismissed and \"impugned order” is upheld

253 of the Income Tax Act, 1961 (hereinafter referred to as the \"Act\" for sake of brevity) before this Tribunal. The Revenue is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1066827989(1) dated 19.07.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order\". The relevant Assessment Year

NILESH JAIN,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Nilesh Jain, Ito 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Ajxpj3919M Assessee By Shri Pankaj Mogra, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The background facts leading to present appeal are as under: (i) The assessee-individual is a small trader engaged in the business of oil cake (khali) at a small town ‘Chandrawati Ganj

KAMLESH MOTWANI,BHOPAL vs. DCIT-2(1),BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

68 Years and R/o 55, Nirmal\nSociety, Gram Mendori, Kerwa Dam Road, Bhopal (M.P.) have to solemnly confirm that\nstatements made at paras1 to 8 hereinabove are true and correct to the best of my knowledge\nand belief.\nkumar\nKamlesh Motwani\nR/o 55, Nirmal Society, Gram Mendori,\nKerwa Dam Road, Bhopal (M.P.)\nBhopal\nReg. Dated: 17.01.2026\n3.\nThe averments made

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

253, subsection (3) of section 249 of the Income Tax Act 1961 used in identical terms in the Limitation Act and the CPC. Such expression has also been used under section 4 of the Income Tax Act 1961 such as sections 273, 274 etc. The expression “’sufficient cause” within the meaning of Section 5 of Limitation

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

253(5) and the decision of\nHon'ble Supreme Court, we take a judicious view, condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom

ULTIMATE CONSTRUCTION,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2010-11 Ultimate Construction, Dcit-1(1), G-1, Kamdenu Tower, Bhopal बनाम/ E-2/21, Arera Colony, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Aabfu9241J Assessee By Shri S.S. Deshpande, C.A. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2024 Date Of Pronouncement 29.02.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. Page 3 of 14 Ultimate Construction, Bhopal vs. Dy. CIT,1(1), Bhopal, ITA No. 379/Ind/2023 – AY 2010-11 3. The background facts leading to present appeal are such that the assessee-firm is engaged

SANDEEP KUMAR SONI,BHOPAL vs. THE ITO 4(3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return declaring

SHRI DEEPAK SONI, BHYOPAL vs. THE ITO 4 (3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return declaring

M/S RAS DEVCON PRIVATE LIMITED ,/, SANVID NAGAR, KANADIA ROAD, INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INDORE, AAYKAR BHAWAN, OPPOSITE WHITE CHURCH ROAD, INDORE

In the result, appeal of the assessee is allowed\nPronounced in open court on 19

253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of brevity] before this tribunal as & by way of a\nsecond Appeal. The Assessee is aggrieved by the order\nbearing Number:-ITBA/NFAC/S/250/2024-25/1071145372\n(1) dated 12.12.2024 passed by the Ld. CIT(A) u/s 250 of the\nAct, which is herein after referred

DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, BHOPAL vs. SH. PRAKASH CHANDRA GUPTA, BHOPAL

In the result the “impugned order” is sustained on the first

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit, Prakash Chandra, बनाम/ Bhopal 16/244, Kings Vs. Shopping Centre, Mp Nagar, Zone-I, Bhopal-462011 Madhya Pradesh (Pan:Aappg5194E)

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of an Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023-24/1060659730(1) dated 08.02.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

253 of\nthe income tax Act 1961[herein after referred to as the Act\nfor the sake of brevity] before this tribunal. The Assessee is\naggrieved\nby the order bearing\nNumber:-ITBA\n/REV/F/REV5/2024-25/1074524226(1) dated 15.03.2025\npassed by the Ld. PCIT(Central), Bhopal, u/s 263 of the Act\nwhich is herein after referred to as the \"Impugned order\".\nThe Relevant

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The background facts leading to this appeal are such that the AO, on the basis of information available in Annual Information Return (AIR) revealing that the assessee made cash deposit