SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

260A of the Act of 1961, that being the prerequisite of admission of the appeal. 6. The brief facts of the case are that respondent had purchased shares on private placement from M/s. Santoshi Maa Lease and Finance and Investment Pvt. Ltd. after due diligence and following sequence of events which has been narrated by learned ITAT in para

STAR DELTA TRANSFORMERS LTD,GOVINDPURA BHOPAL vs. ACIT/DCIT 1(1), AAYKAR BHAWAN

Appeal is partly allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year: 2011-12 Star Delta Transformers Acit/Dcit 1(1) Ltd., Bhopal 92-A Industrial Area बनाम/ Govindpura, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaccs0399D Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 22.12.2025

260A of the Act 1961, on the following substantial questions of law:- "1. Whether the compliance with all the three conditions mentioned in Subsection (2) of Section 271AAA mandatory or not? 2. Whether penalty prescribed @ 10% of undisclosed Income under Section 271AAA of the Act can be reduced if the tax together with interest on the undisclosed income

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), BHOPAL vs. SHRI NEERAJ MANDLOI, NEW DELHI

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

section 147/148. 4. Facts, in brief, are that the assessee filed original return of income on 01.5.2009 declaring total income at Rs.7,06,164/-. A search and seizure operation u/s 132 of the Act was conducted at the business and residential premises of Shri Mukesh Sharma on 21.7.2008 wherein some documents were seized. As per the Assessing Officer