ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

260 ITR 366 (Guj)]. Section 11(4) is merely intended to tax income which is not accounted for in the books: it does not operate to charge a disclosed amount which is admittedly expended, for a purpose either charitable or non- charitable, but is disclos as business expenditure and consequently added back in computing the business income

ASHOK KUMAR MOONAT,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX (CENTRAL-3), INDORE, INDORE

260/-. The income so disclosed in Return of Income\nwas inclusive of undisclosed income surrendered during the course of Search\nand Seizure. The return of income for assessment year 2017-18 was selected\nfor scrutiny assessment under Section 143(3) of the Act of 1961 on 30.02.2018.\nNo fresh addition was made to the total income and income

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

260/-. In the income so declared in return, the assessee included income of Rs. 47,59,000/- out of the admitted undisclosed income of Rs. 49,99,000/-. Finally, the AO completed assessment u/s 143(3) whereby (i) he made a further addition of Rs. 2,40,000/- being the difference of Rs. 49,99,000 surrendered but only

RAMANLAL PIRODIA,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-3, AAYKAR BHAWAN

68 to 69D r.w.s. 115BBE cannot\nbe applied to his case. The assessee's reply is re-produced by AO in Para 6\nof assessment-order. However, vide Paras 7 to 9 of assessment-order, the\nAO rejected assessee's submission and although the AO accepted the\nadditional income of Rs. 1,80,27,537/- as declared by assessee

GAJENDRA CHAWLA,,BHOPAL vs. THE DCIT 2(1) , BHOPAL

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

260/-. The Assessing Officer held that the assessee failed to substantiate source of cash deposited in bank account during the demonetised period. Thus, the Assessing Officer made addition of Rs.41,21,502/- as unexplained cash under Section 68

M/S KOHINOOR ELASTICS P LTD,INDORE vs. DCIT 2(1), INDORE

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

68,260/- which is bad in law and excessive. 3. The assessee company filed its return declaring total income at Rs. 8,63,43,150/-. The CPC, Bangalore processed this return and made addition of Rs. 43,00,281 under Section

SHRI KRISHNA MOHAN CHOURSIYA, RAJGARH vs. ITO, RAJGARH

In the result, the assessee’s appeal i

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

68 of the Income-Tax Act, 1961 without properly appreciating the facts of the case and submission made before him even when the said agricultural land was purchased in tile previous year 2012-13 relevant to the Assessment Year 2013-14. 7. That on the facts and in the circumstances of the case

THE ACIT (CENTRAL), UJJAIN vs. M/S. VYANKTESH PLASTICS & PACKAGING (P) LTD., UJJAIN

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

260 i) DFL is 425 As per the 632 i) As per the Financial & having huge audited balance & audited balance Statements of 261 owned funds sheet, before 633 sheet, before lender company of Rs.1438.77 making loan to making loan to for F.Y. 2015- lakhs which the assessee, the assessee, the 16 [A.Y. 2016- proves its the FVPL was NVPL

ACIT (CENTRAL) , UJJAIN vs. M/S. ARIBA FOODS (P) LTD., INDORE

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

260 i) DFL is 425 As per the 632 i) As per the Financial & having huge audited balance & audited balance Statements of 261 owned funds sheet, before 633 sheet, before lender company of Rs.1438.77 making loan to making loan to for F.Y. 2015- lakhs which the assessee, the assessee, the 16 [A.Y. 2016- proves its the FVPL was NVPL

THE ACIT (CENTRAL), UJJAIN vs. M/S. FAMOUS VANIJYA (P) LTD. , UJJAIN

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

260 i) DFL is 425 As per the 632 i) As per the Financial & having huge audited balance & audited balance Statements of 261 owned funds sheet, before 633 sheet, before lender company of Rs.1438.77 making loan to making loan to for F.Y. 2015- lakhs which the assessee, the assessee, the 16 [A.Y. 2016- proves its the FVPL was NVPL

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

68,47,260/-. During the course of assessment proceedings, it was noticed that the assessee has shown loss of Rs. 21,02,353/- on purchase and sale of shares effected through M/s. Mahasagar Securities Pvt. Ltd. An information received from Addl. DIT (Inv) Mumbai, in the case of M/s. Swift Intermedia Convergence Ltd.; that the said company M/s. Mahasagar Securities

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

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

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

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\n13.12.2024 Passed

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\n13.12.2024 Passed

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18, 11937/2018-19\ndated\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys