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31 results for “section 68”+ Section 50C(5)clear

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Key Topics

Addition to Income28Section 50C22Section 14814Section 143(2)13Section 14712Section 143(3)12Section 6910Section 234B10Section 2639Deduction

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

ITA 354/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

Section 143(1)Section 143(1)(a)Section 143(3)Section 50C

5. I have heard the parties and perused the materials on record. The basic issue requiring consideration is, whether the addition made under section 50C(1) can fall within the ambit of adjustments provided under section 143(1)(a) of the Act. It is noticed; the following adjustments can be made while processing the return under section

M/S MALVIKA AGROTECH PVT. LTD.,DHAR vs. THE ITO-2(2), INDORE

Showing 1–20 of 31 · Page 1 of 2

8
Cash Deposit7
Survey u/s 133A7

In the result the appeal of the assessee is allowed for statistical purposes”

ITA 358/IND/2016[2009-10]Status: DisposedITAT Indore19 Sept 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 M/S Malvika Agrotech Ito, 2(2), Pvt. Ltd, Indore Plot No.185, Sector-1, Pithampur, Dhar (Appellant) (Respondent ) Pan No.Aaccm6451G Revenue By Shri P.K. Mitra, Sr. Dr Assessee By Shri C.P. Rawka,Ca Date Of Hearing 10.09.2018 Date Of 19.9.2018 Pronouncement

Section 143(3)Section 148Section 50CSection 68

Section 50C of the act at Rs.78,04,301/-. It was contended by the assessee before the assessing officer that no addition should be made u/s 50C of the Act by way of applying the value adopted by the Stamp Valuation Authority as the alleged industrial land was a disputed land and was encroached by other persons

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

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

ITA 51/IND/2018[2010-11]Status: DisposedITAT Indore31 Aug 2022AY 2010-11

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

Section 143(2)Section 143(3)Section 14ASection 44A

5 of 17 Shri Rajeev Ajmera ITA No.51/Ind/2018& CO.No.23/Ind/2018 Assessment year 2010-11 transaction during the course of appellate proceedings. Further, the persons to whom the payments of commission had been made had further confirmed the said transaction under the proceeding of section 133(6) of the IT Act, to the ADIT(Investigation).Therefore, in the light

M/S. MANISH FILMS PVT. LTD.,INDORE vs. THE ITO 3(1), INDORE

In the result, the appeal filed by the assessee is

ITA 152/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

Section 2Section 50BSection 50C

68 SOT 0110 (Pune). Ld. Counsel submitted that in the light of these decisions, the assessing officer ought not to have invoked the provisions of section 50C of the Act. 4. On the contrary, Ld. D.R. opposed both the submissions of the assessee and supported the orders of the authorities below. He submitted that the contention of [ITA 152/Ind/2015

SMT NAYANA JAYESH PATEL ,INDORE vs. ACIT ( OSD ) , INDORE

In the result, appeal of assessee is dismissed

ITA 100/IND/2021[2012-13]Status: DisposedITAT Indore02 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninayana Jayesh Patel Pr. Cit 29/5, South Tukoganj Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Afypp 2075H Assessee By Shri Sudhir Padliya, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.06.2023 Date Of Pronouncement 02 .08.2023

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 263Section 50CSection 54B

section 50C(1) if there is a prior registered agreement for the transfer of the capital asset the value adopted or assessment by the stamp value authority on the date of agreement may be taken for the purpose of computation full value of consideration of such transfer. However the stamp duty value as on the date of registered agreement

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE LTD., DEWAS

In the result ground No.3& 4 are dismissed

ITA 634/IND/2014[2010-11]Status: DisposedITAT Indore31 Jan 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

M/S. BHOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ITO, DEWAS

In the result ground No.3& 4 are dismissed

ITA 490/IND/2013[2007-08]Status: DisposedITAT Indore31 Jan 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 412/IND/2013[2007-08]Status: DisposedITAT Indore31 Jan 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

M/S BHOOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ITO, DEWAS

In the result ground No.3& 4 are dismissed

ITA 142/IND/2013[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

THE DCIT, 1(1), UJJAIN vs. M/S BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 137/IND/2013[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 411/IND/2013[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

M/S BHOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ACIT 1(1), UJJAIN

In the result ground No.3& 4 are dismissed

ITA 263/IND/2013[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

5 of assessee’s appeal relating to addition confirmed u/s 68 at Rs.35,37,500/- and Rs. 3,30,000/- on account of unexplained cash credit. 17. We have heard the rival contention and perused material on record placed before us. The Ld. AO issued notices to 53 parties u/s Bhoomiyaji Land & Finance 133(6) of the Act, which were

SATYANARAYAN SHARMA,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, INDORE

In the result, appeal filed by the assessee is partly allowed

ITA 426/IND/2018[2013-14]Status: DisposedITAT Indore28 Dec 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2013-14

Section 143(3)Section 154oSection 2Section 263Section 54F

5. Distinction is to be appreciated between lack of enquiry and inadequate enquiry. If there was any enquiry, even inadequate that would not by itself give occasion to Ld. Pr. CIT to pass orders u/s 263, merely because he has different opinion in the matter. It is only in cases of “lack of enquiry” that such a course of action

SHRI NARENDRA TRIPATHI,BHOPAL vs. THE DCIT-CENTRAL-1, BHOPAL

In the result the appeal of the assessee for Assessment Year

ITA 300/IND/2017[2013-14]Status: DisposedITAT Indore07 Aug 2019AY 2013-14

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

For Appellant: S/Shri Ashish Goyal &For Respondent: Smt. Ashima Gupta, CIT
Section 132Section 153ASection 69B

Section 50C of the Act in the respective hands. In this given facts and circumstances of the case and considering the ratio laid down by Hon'ble Apex Court, we are of the considered view that there is no material evidence against the assessee which could prove that an unexplained investment in the shape of ‘on money’ was ever

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

ITA 238/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

5 . This ground of appeal of the Revenue pertains to additions of Rs.1,89,38,425/- and Rs.32,70,000/- made by the Assessing Officer on account of on-money received on sale of units in ‘The View’ and ‘Almas Elements’ projects respectively of the assessee. Briefly stated facts as culled out from the records are that the assessee along

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 239/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

5 . This ground of appeal of the Revenue pertains to additions of Rs.1,89,38,425/- and Rs.32,70,000/- made by the Assessing Officer on account of on-money received on sale of units in ‘The View’ and ‘Almas Elements’ projects respectively of the assessee. Briefly stated facts as culled out from the records are that the assessee along

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 122/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

5 . This ground of appeal of the Revenue pertains to additions of Rs.1,89,38,425/- and Rs.32,70,000/- made by the Assessing Officer on account of on-money received on sale of units in ‘The View’ and ‘Almas Elements’ projects respectively of the assessee. Briefly stated facts as culled out from the records are that the assessee along

SMT. CHANDRAVATI KAITHWAS,BHOPAL vs. THE ITO-1(1), BHOPAL

In the result, the appeal filed by the assessee in ITA

ITA 506/IND/2016[2008-09]Status: DisposedITAT Indore11 Dec 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 147Section 50CSection 54FSection 69

50C. Where the consideration received or accruing as a result of the transfer by an assessee of a capital asset, being land or building or both, is less than the value adopted or assessed [or assessable] by any authority of a State Government (hereafter in this section referred to as the “stamp valuation authority”) for the purpose of payment

SHRI ASHOK KUMAR KAITHWAS,BHOPAL vs. THE ITO-1(1), BHOPAL

In the result, the appeal filed by the assessee in ITA

ITA 508/IND/2016[2007-08]Status: DisposedITAT Indore11 Dec 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 147Section 50CSection 54FSection 69

50C. Where the consideration received or accruing as a result of the transfer by an assessee of a capital asset, being land or building or both, is less than the value adopted or assessed [or assessable] by any authority of a State Government (hereafter in this section referred to as the “stamp valuation authority”) for the purpose of payment

SMT. YASHODA SISODIA,BHOPAL vs. THE ITO 1(2), BHOPAL

In the result, this appeal of assessee is allowed for statistical purpose

ITA 305/IND/2015[2009-10]Status: DisposedITAT Indore18 Aug 2022AY 2009-10

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

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 50C

section 50C of the IT Act. The aforesaid action on the part of the Ld. Lower Authorities are bad and visited in law. 3. That on the facts and circumstances of the case the lower authorities were not justified in not accepting the sale consideration of Rs. 91,00,000/-. The Ld. Lower Authorities have erred in taking