M/S NIKHIL ESTATE P LTD,INDORE vs. THE ACIT CENTRAL CIRCLE (3) INDORE, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

ACIT CIRCLE 1(1), UJJAIN vs. A ONE ENCLAVE, UJJAIN

In the result, grounds taken by Revenue are dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Acit, Circle-1(1), V/S M/S. A One Enclave, Ujjain 3687/1, Hariphatak Road, Ujjain

68, section 69, section 69A, in section 68, section 69, section 69B, section 69C or section

DCIT,CENTRAL-2, INDORE vs. SHRI KRIHNA KUMAR VERMA, INDORE

In the result, appeal of the revenue is dismissed

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), SHRI BHAGIRATH MAL BIYANI (Accountant Member)

68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

DCIT (CENTRAL)-2, INDORE vs. PUNJAB RETAIL (P) LTD., INDORE

In the result, the appeals filed by the Revenue is dismissed

Bench: Shri Manish Borad& Ms. Madhumita Roy

68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

M/S PUMARTH PROPERTIES & HOLDING (P) LTD.,INDORE vs. THE DCIT (CENTRAL)-1, INDORE

In the result, the appeal of the Assessee is allowed

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

68 or section 69 or section 69A or section 69B or section 69C or section

SHRI AASHISH MANGAL,BARWANI vs. THE ACIT CENTRAL CIRCLE -2, INDORE

In the result, ITA No. 247/Ind/2021 is dismissed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court)

68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

SHRI LOKESH MANGAL,BARWANI vs. THE ACIT CENTRAL,CIRCLE-2, INDORE

In the result, ITA No. 247/Ind/2021 is dismissed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court)

68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

SHRI SHYAMLAL GOYAL,SENDHWA vs. THE ACIT CENTRAL,CIRCLE -2, INDORE

In the result, ITA No. 247/Ind/2021 is dismissed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court)

68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

sections 68, 69A, 69B, 69C or 69D and reflected in the return of income under Section 139 of the Act. Secondly

ANIL DHAKAD,INDORE vs. AASST. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

sections 68, 69A, 69B, 69C or 69D and reflected in the return of income under Section 139 of the Act. Secondly

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, LOCATION

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

sections 68, 69A, 69B, 69C or 69D and reflected in the return of income under Section 139 of the Act. Secondly

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

sections 68, 69A, 69B, 69C or 69D and reflected in the return of income under Section 139 of the Act. Secondly

SANDHYA SINGH,ROHIT NAGAR, BHOPAL vs. ITO 2(3) BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

68,600/- made by the Assessing Officer under Section 69A read with Section 115BBE of the Act, without

DEPUTY COMMISSIONER OF INCOME TAX-2 (1), INDORE, INDORE vs. M/S DTHRI HEALTH CARE PVT. LTD. (M.P), INDORE

In the result Ground No.2 of the revenue stands

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Dcit-2(1), M/S. Dthri Health Care Indore Vs. Pvt. Ltd (M.P), Pu-4, Scheme No.54, Near A.B. Road, Indore (Appellant) (Respondent ) Pan No.Aabcd4095N Revenue By Shri R.P. Mourya, Sr.Dr Assessee By S/Shri Sumit Neema, Sr.Adv & Gagan Tiwari, Adv Date Of Hearing 17.12.2018 Date Of Pronouncement 02.01.2019 O R D E R

68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

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 for any previous

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 for any previous

VIRENDRA KUMAR MANDOT,, SADAR BAZAR SAILANA RATLAM vs. INCOME TAX OFFICER, ITO-1, RATLAM, RATLAM

Appeal is partly allowed for statistical purpose

credit under Section 68 and 69A of the Income Tax Act, 1961, and if Section 115BBE was applicable." } }

NAKODA REALITIES,INDORE vs. ASSTT.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INDORE, INDORE

In the result, all three appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

69A of the Act whereas the same should have been assessed u / s 68 of the Act as unexplained cash credit. u/s. 68 of the Act. Therefore, confirmation of applicability of section