M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

68 are fulfilled, there is hardly any scope to invoke the provisions of section 263 of the Act, alleging introduction of unexplained funds in the form of cash credits. The burden so shifts on revenue to establish that such credits has actually come from Asseessee Company itself. However, as stated above, no evidence was available on record by which

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

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers

SRIYANS KUMAR JAIN HUF,BERASIA vs. PCIT (CENTRAL), BHOPAL, BHOPAL

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Sriyans Kumar Jain Huf, Pcit (Central), Prop. Of M/S Siryans Bhopal Kumar Akshay Kumar Jain, बनाम/ Main Road, Vs. Berasia

68, section 69, section 69A, section 69B, section 69C or section 69D to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub-section (1) of section 115BBE has been

NEMICHAND JAIN HUF,BERASIA vs. PCIT(CENTRAL), BHOPAL

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2019-20 Nemichand Jain Huf Pcit (Central), Prop. M/S. Mahavir Bhopal बनाम/ Jewellers. Near Bus Stand Vs. Berasia (Assessee/Appellant) (Revenue/Respondent) Pan: Aachn1847E Assessee By Shri Govind Rinwa, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 21.01.2025 Date Of Pronouncement 31.01.2025

68, section 69, section 69A, section 69B, section 69C or section 69D to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub-section (1) of section 115BBE has been

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

1), Mumbai. (c) With respect to donation from Udhodas Mundhra Seva Santhan (AAATU0983C) – Rs. 5000000 (i) Confirmation letter (Seized document) (ii) Appeal by the assessee to the donor for giving donation. (Seized document) 33. We observe that two trusts namely Thakur Educational Trust and Zagdu Singh Charitable Trust which have given donation of Rs.1.60 crores and Rs.2.00 crores during financial

M/S. RAJDHANI LAND & HOUSING CORPORATION,BHOPAL vs. PR. CIT -1, BHOPAL

In the result, grounds raised by the assessee are allowed and

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year:2007-08 M/S Rajdhani Land & Pr. Cit-1, Housing Corporation, Bhopal बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No. Aahfr4618J Appellant By Shri Girish Agrawal & Ms. Nisha Lahoti, Ars Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 16.08.2021 आदेश / O R D E R Per Manish Borad, A.M: By Way Of This Appeal, The Appellant Has Challenged The Assumption Of Jurisdiction U/S 263 Of The Income Tax Act 1961( Hereinafter Referred To As ‘The Act’ For Short) By Ld. Pr. Cit-1 Bhopal Vide Order Dated 20.09.2019. Rajdhani Land & Housing

1,11,55,537 was allowed by the Ld. AO vide order dated 31.03.2014. [PB 33-34] 3.This order of Ld. AO dated 31.03.2014 arising out of set-aside proceedings became the subject matter for invoking the provisions of section 263. 4.Order u/s 263 was passed by Ld. Pr.ClT on 14.03.2016. Against this order, assessee preferred an appeal before

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

275 ITR 30 (Guj) , where their Lordships have reiterated position that choice of accounting method lies with that of assessee , the only caveat being that it has to show that the chosen method has been regularly followed . The section is couched in mandatory terms and the department is bound to accept the assessee’s choice of method regularly employed

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

section 119. i) [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] The above explanation is c1arificatory in nature. Even before it, the orders made without proper enquiry was liable to be revised u/s 263 of LT. Act. Further this explanation exists as on date on which proceedings u/s 263 have been undertaken and is existing law as on date

THE ACIT-CENTRAL-2, INDORE vs. SHRI YOGESH KUMAR HOTWANI, MANDSAUR

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

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 153A, it was found that the assessee has offered Rs. 77,93,500/- as additional income in his return of income for the assessment year 2008-09 to 2012-13 as against undisclosed income of Rs. 3 crores admitted by Shri Shiv Kumar Hotwani on behalf of the assessee. It was explained to the AO vide letter dated

SHRI YOGESH HOTWANI,MANDSAUR vs. THE DCIT (CENTRAL), INDORE

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

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 153A, it was found that the assessee has offered Rs. 77,93,500/- as additional income in his return of income for the assessment year 2008-09 to 2012-13 as against undisclosed income of Rs. 3 crores admitted by Shri Shiv Kumar Hotwani on behalf of the assessee. It was explained to the AO vide letter dated

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

68,20,000. PB 180-249. PB 182 mentions land as agricultural. [ITA Nos.310 & 312/Ind/2015] [Shri Prabhat Sojatia & Shri Sunil Sojatia] Purchase of New Agricultural Land : Located at Bicholi Mardana, Indore. Rs. 65,00,000. Purchase deed. PB 71-77. PB 72 mentions land as agricultural. FACTS 1. The appellant in his computation of income claimed deduction

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

68,20,000. PB 180-249. PB 182 mentions land as agricultural. [ITA Nos.310 & 312/Ind/2015] [Shri Prabhat Sojatia & Shri Sunil Sojatia] Purchase of New Agricultural Land : Located at Bicholi Mardana, Indore. Rs. 65,00,000. Purchase deed. PB 71-77. PB 72 mentions land as agricultural. FACTS 1. The appellant in his computation of income claimed deduction

SHRI RAJYAVARDHAN SINGH,INDORE vs. THE ACIT CIRCLE 5(1), INDORE

In the result, both the appeal of assessee in ITANo

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Borad

1,17,16,400/- on account of disallowance of Section 54F, Rs. l1.11lakhs on account of 50 C and Rs. 28.73 on account of section 68 as per his predessor's order in Appeal nO.IT /783/11-12 dated 28.02.2014, against which the Appellant's appeal bearing No. ITA/379/IND/2014 is pending before the Hon'ble Tribunal. 8.On the Facts

SHRI RAJYAVARDHAN SINGH,INDORE vs. THE ACIT CIRCLE 5(1), INDORE

In the result, both the appeal of assessee in ITANo

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Borad

1,17,16,400/- on account of disallowance of Section 54F, Rs. l1.11lakhs on account of 50 C and Rs. 28.73 on account of section 68 as per his predessor's order in Appeal nO.IT /783/11-12 dated 28.02.2014, against which the Appellant's appeal bearing No. ITA/379/IND/2014 is pending before the Hon'ble Tribunal. 8.On the Facts

THE ACIT CENTRAL-2, INDORE vs. SHRI AMIT TIWARI, INDORE

In the result the appeal of revenue is dismissed

Bench: Shri Mahaveer Prasad & Shri B.M. Biyani

275 shall so far as may apply in relation to the penalty referred to in section 271AAB of the Act. As per section 274 of the Act no order imposing a penalty shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard. In this case the assessing officer