M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

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

RAJESH BAJAJ,BURHANPUR vs. THE ACIT , KHANDWA

In the result appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 Shri Rajesh Kumar Bajaj Acit 13, Rajesh Industries, Vs. Khandwa Industrial Estate Indore (Appellant) (Revenue ) Pan No.Ahnpb0036F Appellant By Shri S.S. Sheetal, Ar Revenue By Shri Ashishporwal, Dr Date Of Hearing 08.01.2020 Date Of Pronouncement 09.03.2020 O R D E R

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

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

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

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

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

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

M/S PUNYA SHREE JEWELLERS,S4EONI MALWA vs. THE PCIT-1 , BHOPAL

In the result, for the reasons mentioned above, the assessment order u/s 143(3) r

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Punya Shree Jewellers Pcit (1) Main Road, Seoni Malwa Bhopal Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aapfp9682A Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.11.2023 Date Of Pronouncement 21.12.2023

68, section 69, section 69A, section 69B, section 69C or section 69D. AO has simply

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

68), unexplained investment (Section 69) unexplained money etc (Section 69A) amount of investment which fully not disclosed (Section 69B

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

68), unexplained investment (Section 69) unexplained money etc (Section 69A) amount of investment which fully not disclosed (Section 69B

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

68), unexplained investment (Section 69) unexplained money etc (Section 69A) amount of investment which fully not disclosed (Section 69B

SHRI PREMDEEP RAJPUT,INDORE vs. THE CENTRAL CIRCLE UJJAIN, UJJAIN

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Shri Premdeep Rajput, Acit, 47-B, Sector A, Central Circle, बनाम/ Industrial Estate, Ujjain Vs. Sanwer Road, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpr8534N Assessee By Shri Sushil Jethani & Shri V.K. Bhandari, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.06.2023 Date Of Pronouncement 25.08.2023

68 to 69D. The assessee also submitted that he has made surrender of income to buy peace of mind and avoid time-consuming litigation and faithfully offered the surrendered income in the return of income honoring his commitment; therefore the department must accept assessee’s disclosure and should not saddle him with punishment of higher tax liability at assessment stage

LATE SHRI RAMANAND TAPARIA TH/LH CHANDADEVI TAPARIA ,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTREQ, DELHI

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

68 (cash credits), Section 69A (unexplained money), Section 69B (undisclosed investments), Section 69C (unexplained expenditure), or Section

LATE SHRI RAMANAND TAPARIA TH/LH CHANDA DEVI TAPARIA,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

68 (cash credits), Section 69A (unexplained money), Section 69B (undisclosed investments), Section 69C (unexplained expenditure), or Section