MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

additions are based on the issues which already depleted by first and second appellate authority. 7. The appellant craves leave to add or amend any ground of the appeal.” 3. Briefly stated facts of the case are that in the verification conducted by the TDS Wing of the Income

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

additions are based on the issues which already depleted by first and second appellate authority. 7. The appellant craves leave to add or amend any ground of the appeal.” 3. Briefly stated facts of the case are that in the verification conducted by the TDS Wing of the Income

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

additions are based on the issues which already depleted by first and second appellate authority. 7. The appellant craves leave to add or amend any ground of the appeal.” 3. Briefly stated facts of the case are that in the verification conducted by the TDS Wing of the Income

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

additions are based on the issues which already depleted by first and second appellate authority. 7. The appellant craves leave to add or amend any ground of the appeal.” 3. Briefly stated facts of the case are that in the verification conducted by the TDS Wing of the Income

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

JAGANNATH DAS PREMVATI WELFARE SOCIETY,JABALPUR vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Income Tax Act, ex-party in as much as no notice of A.Ys. 2011-12 to 2013-14 Jagannath Das Premvati Welfare Society appeal as well as during the course of proceeding of u/s 201(1) were ever received by the assessee. 3. The appellant craves leave to add, amend, alter, vary and / or withdraw any or all the above

JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Income Tax Act, ex-party in as much as no notice of A.Ys. 2011-12 to 2013-14 Jagannath Das Premvati Welfare Society appeal as well as during the course of proceeding of u/s 201(1) were ever received by the assessee. 3. The appellant craves leave to add, amend, alter, vary and / or withdraw any or all the above

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi/Cit(A) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

TDs deduction as to be under rental income only. Hence depreciation may kindly be allowed as expenditure to the business income. 5. The appellant craves leave to add or amend any ground of the appeal. Vijay Oil Mills Co., Jabalpur. 2. The brief facts of the case are that, the assessee is a partnership firm and derives income from house

JILA SAHKARIKENDRIYA BANK MARYADIT,REWA vs. INCOME TAX OFFICER , REWA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

additional ground or grounds of appeal those may arise at the time of hearing of this appeal.” 2. The facts of the case are that the assessee filed a return of income for the A.Y. 2014-15 declaring total income of rupees Nil in the capacity of an AOP. During the course of assessment proceedings, it was found that

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

additions made under various heads. Page 2 of 8 5 Under the facts and circumstances of the case, Ld CIT (A) erred in not accepting Rs. 2,33,394/- as agriculture income out of Rs. 5,58,660- /earned and declared by the assessee. 6 Considering the facts that assessee had receive a loan of Rs. 5,00,000/- from

NARENDRA AGRAWAL,JABALPUR vs. ITO-WARD 1 (2),, JABALPUR

In the result, the both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 25 & 26/Jab/2023 (A.Y: 2012-13 & 2016-17) Narendra Agrawal, Vs. Ito, Ward 1(2), 932, Wright Town, Annexe Building, Jabalpur 482001, Aayakar Bhavan, Madhyapradesh. Jabalpur, Madhyapradesh. Pan/Gir No. : Adopa3476D Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 250 Of The Act.

TDS provisions. Since, the said evidence and explanation ITA No. 25&26/Jab/2023 Narendra Agrawal, Jabalpur. goes to the root of the matter, it is humbly requested before the Hon'ble Bench to accept Additional evidence under Rule 29 of the Income

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

income or profit has accrued or arisen to the foreign company in India and resultantly, the appellant was not required to make TDS u/s.195. I find substantial force in the appellant's submissions. As per clause 6.2 of the agreement "Machine Pre- Assembly", the contractor was required to pre-assemble the plant at their workshop prior to shipment in order

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

income or profit has accrued or arisen to the foreign company in India and resultantly, the appellant was not required to make TDS u/s.195. I find substantial force in the appellant's submissions. As per clause 6.2 of the agreement "Machine Pre- Assembly", the contractor was required to pre-assemble the plant at their workshop prior to shipment in order

RAJENDRA SINGH BAGGA,DAMOH vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE, KATNI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2017-18 Rajendra Singh Bagga, 15 43, Tandon Vs. National Faceless Assessment Bagicha, College Road, Gayatri Nagar, Centre, Delhi [Jurisdiction Damoh, M.P. Officer-Acit Katni-Circle, Katni Pan:Adgpb8418G (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Fca Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 30.06.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit(A), Nfac Under Section 250 Of The Income Tax Act Dated 14.10.2024 Whereby Learned Cit(A) Has Dismissed The Appeal Of The Assessee Filed Against The Orders Of The Learned Ao Under Section 147 Read With Section 144 Dated 30.03.2022. The Grounds Of Appeal Are Under:- “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Passing Ex- Party Order Without Providing Adequate Opportunity As Only Three Dates For Hearing Were Fixed & That Too In The Peak Periods Of Filling Of Tax Audits, Income Tax Returns & Accordingly Assessee Was Busy In Filling His Audit Report /Itr & Had Seeked Adjournment Also In This Regard. 2. On The Facts & Circumstances Of The Case, Cit (A) Erred In Confirming Addition Of 6 Lacs Under Section 68, When Ao Himself Admitting In The Assessment Order That The Difference Of 5% 'Was Applicable As Allowable Difference Between Circle Rate & Actual Rate Of Purchase Of Property. Hence Forth The Addition Of Rs 6 Lacs Should Have Been Deleted By Ao.

TDS thereupon; no addition under section 69 could has been made as primary requirement of section 69 state that investment should be out of books. Accordingly, addition of Rs 6 lacs should have been deleted by AO. 5. The appellant craves leave to add or amend any ground of the appeal.” 2. The facts of the case are that

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

Income- Tax-Officer-ITAT-Mumbai (viii) 1608007816-Puran- Shankar Lal Vishwakarma 87- 89-2019 ITAT-Jabalpur 13.That the CIT (Appeals), NFAC had prima-facie disobeyed the directions given by this Hon'ble Tribunal, not relied upon judgments of this Hon'ble Tribunal, Hon'ble High Courts and violated the principles of judicial discipline as he bound to obey the decisions

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

addition. He noted that\nthe assessee had not made payment of statutory dues of Rs.25,41,229/- of the F.Y.\n2016-17 before the due date of the filing of the income tax return. He, therefore,\nasked the assessee to show cause as to why the same should not be added back to the\nincome of the assessee and upon

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

TDS. 4. On the facts and in the circumstances of the case, the learned CIT(A) was not justified in confirming disallowance of Rs.50,000/- made under section 40(a)(ia) of the Act.” 2. The facts, in brief, are that the assessee firm had filed its return of income declaring total income at Rs.5