SHRI MANOJ MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

section 263 are not applicable. The Ld. PCIT in para 3.2 reiterated the reasons given in the notice. The Ld. PCIT discussed the modus operandi of the shares transaction and opined that the scrip of Kappac Pharma Ltd. was a penny stock as per Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 the report of Investigation Wing, Calcutta

DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

section 263 are not applicable. The Ld. PCIT in para 3.2 reiterated the reasons given in the notice. The Ld. PCIT discussed the modus operandi of the shares transaction and opined that the scrip of Kappac Pharma Ltd. was a penny stock as per Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 the report of Investigation Wing, Calcutta

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

section 263 are not applicable. The Ld. PCIT in para 3.2 reiterated the reasons given in the notice. The Ld. PCIT discussed the modus operandi of the shares transaction and opined that the scrip of Kappac Pharma Ltd. was a penny stock as per Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 the report of Investigation Wing, Calcutta

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

section 263 are not applicable. The Ld. PCIT in para 3.2 reiterated the reasons given in the notice. The Ld. PCIT discussed the modus operandi of the shares transaction and opined that the scrip of Kappac Pharma Ltd. was a penny stock as per Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 the report of Investigation Wing, Calcutta

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Transfer Form Pg 19 to 21 of PB Contract Note issued by DP Pg 24 to 27 of PB Assessee’s bank statement Pg 28 to 29 of PB DP statement Pg 30 to 32 of PB For scrip of M/s Esteem Bio Organic Food Processing Ltd. Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 IPO form

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Transfer Form Pg 19 to 21 of PB Contract Note issued by DP Pg 24 to 27 of PB Assessee’s bank statement Pg 28 to 29 of PB DP statement Pg 30 to 32 of PB For scrip of M/s Esteem Bio Organic Food Processing Ltd. Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 IPO form

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Transfer Form Pg 19 to 21 of PB Contract Note issued by DP Pg 24 to 27 of PB Assessee’s bank statement Pg 28 to 29 of PB DP statement Pg 30 to 32 of PB For scrip of M/s Esteem Bio Organic Food Processing Ltd. Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 IPO form

MOHANLAL 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 Pg 19 to 21 of PB Contract Note issued by DP Pg 24 to 27 of PB Assessee’s bank statement Pg 28 to 29 of PB DP statement Pg 30 to 32 of PB For scrip of M/s Esteem Bio Organic Food Processing Ltd. Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 IPO form

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 Pg 19 to 21 of PB Contract Note issued by DP Pg 24 to 27 of PB Assessee’s bank statement Pg 28 to 29 of PB DP statement Pg 30 to 32 of PB For scrip of M/s Esteem Bio Organic Food Processing Ltd. Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 IPO form

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

transferred to another AO u/s 127 who then issued notice u/s 142(1) on 29/7/2014. (copy of this notice is on pages 108-109 of the paper book). This was a comprehensive notice requiring compliance of various issues. viii. Reply was filed by the assessee on 12.8.2014 (placed on page 110- 116 of the apper book) with all relevant information

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

THE ACIT-3(1), INDORE vs. M/S. MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (I) LTD., INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

THE ACIT-3(1), INDORE vs. M/S. MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (I) LTD., INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

M/S. SEZ INDORE LIMITED,INDORE vs. THE CIT-I, INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

M/S. M.P. AUDHYOGIK KENDRA VIKAS NIGAM,INDORE vs. THE DCIT 3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami

M/S. SEZ INDORE LIMTED,INDORE vs. THE DCIT CIRCLE -3(1), INDORE

In the result, the appeals filed by the assessee company –

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

price of an out and out sale of the property and the sum received is capital and not income, but rent or royalty paid periodically is income. The principle is the same, whether the premium is for a simple lease of mineral rights. But royalty payable under the mining lease stands on a different footing from premium or salami