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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

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

transfer of funds between the buyers and the sellers were found. The land was purchased at a price higher than the Guide Line Price fixed by the Collector. The land was un-diverted agricultural land and considering the location and the status of the land, it did not command such price as opined by the A.O. Under these circumstances

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

transferred in the name of the assessee dated 10.10.2011 placed at page no.87 & 88 of the paper book as under: Page 11 of 51 ITANo.470/Ind/2023 Sadhuram Balani Page 12 of 51 ITANo.470/Ind/2023 Sadhuram Balani 5.2 These shares were then dematerialized in the de-mat account of the assessee with M/s Arihant Capital Market Ltd. placed at page no.89

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

158 of the paper book, that in such bank statement, the receipt of a sum of Rs. 3,25,00,000/- by the appellant from M/s.Khandelwa] chambers, in six trenches, is getting clearly reflected. 4.3.6 I find substance in the contention of the appellant that the veracity and genuineness of the said MOU can also be adjudged from a very

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

THE ACIT, CENTRAL-2, INDORE vs. M/S. SHAKTI PUMPS (INDIA) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2010-11 Acit (Central)-2, Shakti Pumps (India) Ltd. Indore 226, Shastri Market, बनाम/ M.G. Road, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Aaecs 5027 L Revenue By Shri P.K. Mishra, Cit-Dr Assessee By Ms. Nisha Lahoti & Vijay Bansal, Ars Date Of Hearing 23/11/2022 / 22.02.2023 Date Of Pronouncement 26.04.2023

transfer of goods or services. 2.29 The contention of the appellant are found to be correct in as much as that the Ld. AO has passed the assessment order u/s 143(3) but has approached on an estimation basis which is arbitrary, adhoc and devoid of any basis. The Ld. AO is free to resort to making assessment

NAVIN KUMAR JAIN,INDORE vs. ITO ACIT DYCIT FACELESS ASSESSMENT, INDORE

In the result, both appeals of the assessee are allowed

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

158 CTR (Guj) 372: (2002) 258 ITR 654 (Guj) and Man Mohan Sadani vs. CIT (2008) 304 ITR 0052 and in recent case of Dwarka Prasad Tayal and another vs. ITO and Another, (2020) 60 CCH 0589 Indore Trib, (2021) 87 ITR (Trib) 0675 (Indore). Honourable Gujarat High Court in the case of CIT vs Gurubachhan Singh J Juneja reported

NAVIN KUMAR JAIN,INDORE vs. INCOME TAX OFFICER FACELESS ASSESSMENT CENTRE, INDORE

In the result, both appeals of the assessee are allowed

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

158 CTR (Guj) 372: (2002) 258 ITR 654 (Guj) and Man Mohan Sadani vs. CIT (2008) 304 ITR 0052 and in recent case of Dwarka Prasad Tayal and another vs. ITO and Another, (2020) 60 CCH 0589 Indore Trib, (2021) 87 ITR (Trib) 0675 (Indore). Honourable Gujarat High Court in the case of CIT vs Gurubachhan Singh J Juneja reported

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

transfer form, copy of contract note issued by Anand Rathi Shares and Stock Brokers, copy of form evidencing payment of securities transaction tax on transaction entered in a recognized stock exchange, as submitted by Ld. AR. Needless to mention that those documents are filed before us by way of a Paper Book. 9. It is further submitted that the share