SHRI SUSHIL KUMAR BAFNA,UJJAIN vs. THE ITO 1(1), UJJAIN

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

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11

135/- was made in purchase of three plots of land being Plot No. 381 on 15.03.2010 for Rs. 28,89,910/- [PB31] Plot No. 382 on 15.023.2010 for Rs. 30,59,235/- [PB37] and Plot No. 383 on 15.03.2010 for Rs. 28,38,990/- [ PB 47]. The investment of Rs. 11,50,000/- was claimed towards construction of residential house

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

135 Taxman 586/266 ITR 99 has held that if the revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the revenue to challenge its correctness in the case of other assessee without just cause. 9. Keeping in view

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

135 Taxman 586/266 ITR 99 has held that if the revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the revenue to challenge its correctness in the case of other assessee without just cause. 9. Keeping in view

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

135 Taxman 586/266 ITR 99 has held that if the revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the revenue to challenge its correctness in the case of other assessee without just cause. 9. Keeping in view

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

BIRENDRA KUMAR SHARMA,GWALIOR vs. ACIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI PRADEEP KUMAR SHARMA,DABRA vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

SHRI RAMESH CHANDRA PARASHAR,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

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

section 132 (4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

135 Taxman 586/266 ITR 99 has held that if the revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the revenue to challenge its correctness in the case of other assessee without just cause. 9. Keeping in view

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

135 Taxman 586/266 ITR 99 has held that if the revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the revenue to challenge its correctness in the case of other assessee without just cause. 9. Keeping in view