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 69D

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

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

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

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 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 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

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

RAM BABU SINGH,BIHAR vs. THE ITO-2(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Ram Babu Singh, Income-Tax Officer, Near Gayatri Mandir, 2(1), बनाम/ Saharsa, Bhopal Vs. Bihar (Assessee/Appellant) (Revenue/Respondent) Pan: Cufps2957D Assessee By Shri S.N.Agrawal, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.05.2024 Date Of Pronouncement 09.05.2024

69D whereas the penalty u/s 270A is for other cases. He submitted that by imposing penalty of section 270A and not of section 271AAC, the AO has made it unambiguously clear that he treated the impugned addition as not representing income u/s 68

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

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

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

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

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

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

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

SHRI NITIN BOTHRA,INDORE vs. HE PCIT -1 INDORE, INDORE

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2017-18 Shri Nitin Bothra Pr. Cit-1 बनाम/ Indore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abqpb0064J Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 18.11.2022 Date Of Pronouncement 09.02.2023

sections 68,69,69A, 69B 69C & 69D, the question of invoking the provisions of section 115BBE in his case

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