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

Appeals are allowed

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

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

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

Appeals are allowed

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

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

142(1) of the Act along with questionnaire. During the course of assessment proceedings the assessee was confronted with the seized material and after considering the submissions of the assessee assessment was completed on 29.12.2017, assessing the income at Rs. 286,69,615/- treating the assessee to be carrying on business and not charitable activity. Income over expenditure shown

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

142(1) of the Act along with questionnaire. During the course of assessment proceedings the assessee was confronted with the seized material and after considering the submissions of the assessee assessment was completed on 29.12.2017, assessing the income at Rs. 286,69,615/- treating the assessee to be carrying on business and not charitable activity. Income over expenditure shown

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

transferred the right of the defaulter only in respect of the land and building. The plant and machinery was not the subject matter of the sale. The Deed of Conveyance contains a specific recital that the machinery was not being sold. In these circumstances, it is apparent from the record before the Court that there was no failure

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

transferred the right of the defaulter only in respect of the land and building. The plant and machinery was not the subject matter of the sale. The Deed of Conveyance contains a specific recital that the machinery was not being sold. In these circumstances, it is apparent from the record before the Court that there was no failure

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

transferred the right of the defaulter only in respect of the land and building. The plant and machinery was not the subject matter of the sale. The Deed of Conveyance contains a specific recital that the machinery was not being sold. In these circumstances, it is apparent from the record before the Court that there was no failure

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

transferred the right of the defaulter only in respect of the land and building. The plant and machinery was not the subject matter of the sale. The Deed of Conveyance contains a specific recital that the machinery was not being sold. In these circumstances, it is apparent from the record before the Court that there was no failure

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

transferred the right of the defaulter only in respect of the land and building. The plant and machinery was not the subject matter of the sale. The Deed of Conveyance contains a specific recital that the machinery was not being sold. In these circumstances, it is apparent from the record before the Court that there was no failure

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

transferred the right of the defaulter only in respect of the land and building. The plant and machinery was not the subject matter of the sale. The Deed of Conveyance contains a specific recital that the machinery was not being sold. In these circumstances, it is apparent from the record before the Court that there was no failure

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)

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

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)

142 taxmann.com 51 (Delhi) dated 30.05.2022 taking the same view. We re-produce below the order in entirety: “Manmohan, J. - Present appeal has been filed raising the following question of law:- "Whether the ITAT was correct in holding that no TDS under section 194J of the Income-tax Act was required to be deducted by the assessee on payment

HASSANAND KHEMLANI,INDORE vs. THE PCIT-1 ,INDORE, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

142(1) of the Act dated 04.06.2018. 11. Upon examination of the records, the Ld. AO accepted the market value of the property owned by the assessee admeasuring 675 sq. mtr. at Rs.1,13,244/- per sq.mtr. and the exchanged property owned by Hasanand Khemlani admeasuring 1381.68 sq.mtr. i.e. Rs.55,324/- per sq. mtr. thereby accepting the valuation of both

KALPANA JAIN,INDORE vs. THE PR CIT-1, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

142(1) of the Act dated 04.06.2018. 11. Upon examination of the records, the Ld. AO accepted the market value of the property owned by the assessee admeasuring 675 sq. mtr. at Rs.1,13,244/- per sq.mtr. and the exchanged property owned by Hasanand Khemlani admeasuring 1381.68 sq.mtr. i.e. Rs.55,324/- per sq. mtr. thereby accepting the valuation of both

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

142(1) issued in this case only- reflects the predetermined and prejudiced mind set of the 10 to disallow the impugned losses. The material referred and relied upon by the 10 neither provided nor confronted ever with the appellant 3.27 Further while discussing the issue in the re- assessment order from para 8 onwards, the A0 has referred and relied

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

142(1) issued in this case only- reflects the predetermined and prejudiced mind set of the 10 to disallow the impugned losses. The material referred and relied upon by the 10 neither provided nor confronted ever with the appellant 3.27 Further while discussing the issue in the re- assessment order from para 8 onwards, the A0 has referred and relied

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

price (MSP Samarthan Mulya) & other source is sale of fertilizers to farmers. (2) Please furnish the copy of following documents/detail for the AY 2016-17 (i.e. FY 2015-16). • Income Tax Return Attached for your reference • Computation of Income Attached for your reference Audit report with all annexure Attached for your reference ⚫ Profit & Loss A/c (With Schedule) Attached for your

BIHARILAL,HOSHANGABAD vs. COMISSIONER OF INCOME TAX (APPEALS), NFAC-DELHI

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2018-19 Assessment Unit Of Income- Biharilal, Tax Department S/O Gaurishankar, 508, Ward No. 15, बनाम/ Shobhapur, Vs. Hoshangabad (Assessee/Appellant) (Revenue/Respondent) Pan: Eonpb2765E Assessee By Ms. Saniya Farhaz Memon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026

transfer of land and in the ITR filed by the appellant in response to notice issued u/s 148. Ground5. The Learned Assessing Officer has erred in passing the assessment order without applying the provisions of Section 50C(2) of the Income Tax Act, 1961, regarding the valuation of the property. The Ld. AO has failed to consider the provisions allowing