THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

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

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

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

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. 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

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

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

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

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

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

section 253 of the income tax Act 1961 [herein after referred to as the Act for sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-CIT(A)-3, Bhopal /IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014 /2016-17, 12326/2017-18, 11937/2018-19 dated 13.12.2024 Passed

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

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

section 253 of the income tax Act 1961 [herein after referred to as the Act for sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-CIT(A)-3, Bhopal /IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014 /2016-17, 12326/2017-18, 11937/2018-19 dated 13.12.2024 Passed

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Accordingly, Ground No.2 raised by the Revenue is allowed

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

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 Rs.47,59,000/- declared

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

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

section 253 of the income tax Act 1961 [herein after referred to as the Act for sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-CIT(A)-3, Bhopal /IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014 /2016-17, 12326/2017-18, 11937/2018-19 dated Rohit Darak ITA No. 99 to 104/Ind/2025 A.Ys

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

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

section 253 of the income tax Act 1961 [herein after referred to as the Act for sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-CIT(A)-3, Bhopal /IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014 /2016-17, 12326/2017-18, 11937/2018-19 dated Rohit Darak ITA No. 99 to 104/Ind/2025 A.Ys

M/S ASHOKA HI-TECH BUILDERS P. LTD.,INDORE vs. THE DCIT (CENTRAL)-1, INDORE

In the result Ground No.1 and 2 of the assessee’s appeal for A

Bench: Shri Kul Bharat & Shri Manish Borad

68% of the constructed area. As per Clause-9 of the agreement it is mentioned that on completion of the entire construction, the completed plots Ashoka Hi-Tech Builders Pvt.Ltd ITA No.121/Ind/2016 &686/Ind/2016 are to be divided and allocated between the land owner and the assessee/ Developer (JSM DPL) . In accordance with Clause 2 of the agreement which entitles