THE DCIT1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

6(2),Mumbai (2011) (53 SOT 173) (ITAT Mumbai), wherein Hon’ble ITAT held that the TPO cannot question the business and the commercial expediency of the businessman. The role and the responsibility of the TPO under the Indian TP regulations are restricted to determination of the arm’s length price of the international transaction. The relevant extract from

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT RANGE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

6(2),Mumbai (2011) (53 SOT 173) (ITAT Mumbai), wherein Hon’ble ITAT held that the TPO cannot question the business and the commercial expediency of the businessman. The role and the responsibility of the TPO under the Indian TP regulations are restricted to determination of the arm’s length price of the international transaction. The relevant extract from

VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

250 of the Income-\ntax Act, 1961\nclient_rsbco@yahoo.com\n3.3 In support of above Chart, the Ld. AR also filed copies of notices issued\nby CIT(A). Finally, Ld. AR successfully demonstrated that the notices\nappearing at S.No. 4 to 8 were only issued to the e-mail id:\n“sharedrasolanki123@gmail.com” supplied by assessee in Form No. 35; all\nother notices

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

transferring PAN of the assesse society from DCIT(E), Bhopal to ACIT(central) -2 Bhopal. Once the PAN is migrated then CIT(E) seize to have any jurisdiction over the assessee with regard to any of proceedings under the Act. We accordingly dismiss the additional grounds raised by the assessee. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15. Apropos

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

transferring PAN of the assesse society from DCIT(E), Bhopal to ACIT(central) -2 Bhopal. Once the PAN is migrated then CIT(E) seize to have any jurisdiction over the assessee with regard to any of proceedings under the Act. We accordingly dismiss the additional grounds raised by the assessee. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15. Apropos

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)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

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)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

M/S MALVIKA AGROTECH PVT. LTD.,DHAR vs. THE ITO-2(2), INDORE

In the result the appeal of the assessee is allowed for statistical purposes”

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 M/S Malvika Agrotech Ito, 2(2), Pvt. Ltd, Indore Plot No.185, Sector-1, Pithampur, Dhar (Appellant) (Respondent ) Pan No.Aaccm6451G Revenue By Shri P.K. Mitra, Sr. Dr Assessee By Shri C.P. Rawka,Ca Date Of Hearing 10.09.2018 Date Of 19.9.2018 Pronouncement

6 Malvika Agrotech Pvt. Ltd the Finance Act, 2002 with effect from 1-4-2003 and it is in the nature of special provision which is introduced in determining the full value of the consideration in case of transfer of land or building or both. The value determined or assessed by any authority of the State Government for purpose

SHRI DR. LIYAKAT ALI KAPADIYA,UJJAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX 2 (1), UJJAIN

The appeal of the assessee is allowed for statistical

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2013-14

6 Dr. Liyakat Ali Kapadia ITA 668 of 2017 the provision of section 5OC to the transfer of depreciable capital assets covered by section 50 and in computing the capital gain arising from the said transfer by adopting the stamp duty valuation. [Para 20]" In the case of Assistant Commissioner of Income-tax, Co. Circle IV(3), Chennai

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

price of the land and nothing further. The entire risk of investment and expenditure was that of the assessee. Resultantly, profit and loss also would accrue to the assessee alone. In that view of the matter, the addition of the Explanation to Section 80IB with retrospective effect of 1.4.2001 would have no material bearing in the cases on hand

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

transferred during F.Y 2009-10. 2.Whether on the facts and in the circumstances of the case the Ld. CIT (A) was justified in holding that the AO has made addition by disallowing development expenses of Rs.2,93,76,558/- on presumption basis whereas the fact is that the claim made by the assessee for development expenses has been disallowed

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

transferred during F.Y 2009-10. 2.Whether on the facts and in the circumstances of the case the Ld. CIT (A) was justified in holding that the AO has made addition by disallowing development expenses of Rs.2,93,76,558/- on presumption basis whereas the fact is that the claim made by the assessee for development expenses has been disallowed

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

250 of the Act, my regular counsel asked me to pay the challan for appeal fees immediately and accordingly the present appeal is being filed without any further delay. Page 2 of 14 ITANo.328/Ind/2023 Ram Babu Singh 3. Thus the assessee has explained the cause of delay that notices issued by CIT(A) as well as the impugned order were

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 250(1) of the Income Tax Act 1961 by not giving a notice to the Assessing Officer of the date and place for the hearing the appeal, 2. Not following the provisions of section 250(2) of the Income Tax Act 1961 by not providing the Assessing Officer an opportunity of being heard at the hearing of the appeal

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 250(1) of the Income Tax Act 1961 by not giving a notice to the Assessing Officer of the date and place for the hearing the appeal, 2. Not following the provisions of section 250(2) of the Income Tax Act 1961 by not providing the Assessing Officer an opportunity of being heard at the hearing of the appeal

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 250(1) of the Income Tax Act 1961 by not giving a notice to the Assessing Officer of the date and place for the hearing the appeal, 2. Not following the provisions of section 250(2) of the Income Tax Act 1961 by not providing the Assessing Officer an opportunity of being heard at the hearing of the appeal

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 250(1) of the Income Tax Act 1961 by not giving a notice to the Assessing Officer of the date and place for the hearing the appeal, 2. Not following the provisions of section 250(2) of the Income Tax Act 1961 by not providing the Assessing Officer an opportunity of being heard at the hearing of the appeal

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 250(1) of the Income Tax Act 1961 by not giving a notice to the Assessing Officer of the date and place for the hearing the appeal, 2. Not following the provisions of section 250(2) of the Income Tax Act 1961 by not providing the Assessing Officer an opportunity of being heard at the hearing of the appeal