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

TDS arises. The Assessing Officer also held that in the case of composite contract, the assessee was required to make application under section 195(2) of the Act for determination of the appropriate portion of income of nonresident chargeable to tax in India and make deduction of tax at source accordingly, but the assessee failed in doing so. The Assessing

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

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

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

TDS deducted during the year was 280,450, resulting in a net tax liability of ₹14,69,395. The interest liability for the year under various provisions is as follows: 234A on 214,69,395 @ 1% for 6 months: Rs.88,158 234B on 14,69,395 @ 1% for 12 months: ₹1,76,316 Total interest payable

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

business out of funds\navailable for setting up project, would be of capital nature and cannot be assessed\nunder the head, \"income from other source\". The ld. CIT(A) held that a perusal of the\nassessment order did not indicate that the AO had distinguished the said case to be\ninapplicable to the facts of the assessee's case

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)

TDS in passing the order u/s 201(1) of the 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

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)

TDS in passing the order u/s 201(1) of the 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

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

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

business out of funds\navailable for setting up project, would be of capital nature and cannot be assessed\nunder the head, \"income from other source”. The ld. CIT(A) held that a perusal of the\nassessment order did not indicate that the AO had distinguished the said case to be\ninapplicable to the facts of the assessee's case

M/S. VALLABH MARKET,GADARWARA vs. PR. CIT-1, , JABALPUR

In the result, the assessee‟s appeal is partly allowed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

business has been correctly offered for tax” was the issue before the Assessing Officer (AO) for scrutiny. The AO, after considering the documents and explanations of the assessee, accepted the income as returned vide assessment order dated 27-11-2018. This assessment became the subject matter of revision proceedings before

SANDEEP KUMAR SINGH,SINGRAULI vs. COMMISSIONER OF INCOME TAX (APPEALS), SINGRAULI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2020-21 Sandeep Kumar Singh, Vs. Commissioner Of Income Tax B. 8/116, Sect. 15, Nigahi Colony, (Appeals) Nigahi, Singrauli Pan:Bvips2456Q (Appellant) (Respondent) Assessee By: Sh. Anoop Kumar Vishwakarma, Adv Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Dated 30.09.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ld. Ao Dated 23.09.2022, Passed Under Section 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. Because, The Order Of Learned Assessing Officer As Well As The The Learned Cit(Appeals) Is Based On Incorrect Revised I.T. Return. 2. Because, The Income Offered U/S. 56 & Deduction Claimed U/S. 57 Of The Income Tax In Revised Lt. Return Does Not Relates To The Assessee. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Learned Assessing Officer & The Learned Cit(Appeals) Has Erred In Making Disallowance / Addition Of Rs.51,42,446/-. 4. Because, The Learned Cit(Appeals) Has Erred In Facts In Giving Finding That "Entire Tds Credit Of Rs.81,729/- Relatable To Total Receipts Of Rs.56,61,867/- (Rs.55,09,367 + Rs.1,52,500) Is Claimed In Revised Return. Thus, It Is Clear That Whatever Income Admitted In Revised Return Is Not Randomly Admitted But Based On 16A Certificate Issued By Deductor M/S Gmr Infrastructure Ltd.

TDS relatable to those receipts was Rs. 30,050/-. However, in the revised return filed, the claim of Rs. 1,52,500/- was claimed as income from business

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.

business income for the reason that agricultural income does not form part of the total income under the I.T. Act. Accordingly, the Assessing Officer disallowed Rs.5,74,219/- claimed as agricultural expenses. 18. The learned CIT(A), while deleting the addition, held as under: “6.5.3. DECISION:- I have carefully considered the submission put forth & the documents furnished on behalf

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

business, Ld CIT (A) erred in disallowing interest Rs. 1,93,050/- paid thereon. 8 Considering the fact that interest Rs. 10,286/- paid by the assessee on the late deposit of TDS is compensatory in nature and its disallowance is not provided, in income

SANJAY BUDHRANI HUF,JABALPUR vs. DCIT, CPC, BENGLURU

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

business of Carrying and Forwarding Agent under two Proprietorship Concerns namely M/s. Pharma Logistics Company and M/s. Pharma Logistics, Mumbai. The CPC processed the return filed by the assessee and in the intimation issued u/s 143(1) of the Act, wherein the returned income was accepted, however, TDS

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

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

business income without affording adequate opportunity to the appellant to reconcile, is unjustified and unwarranted. The addition deserves to be deleted in toto. 7. On the facts and in the circumstances of the case, and without prejudice to ground No.4, in any case, only the net profit on the under-reported receipts as per Form 26AS should only have been

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), JABALPUR vs. SHRI INDRABHAN SINGH RATHORE, NARSINGHPUR

In the result, appeal filed by the Revenue is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

TDS. It was further submitted that it was not known that whether the said petty contractors were maintaining any books of accounts or showing all their receipts in their books of accounts and it was not within the control of the assessee to ensure that. Therefore, the assessee had requested the learned Assessing Officer to issue summons under section

BIRLA CABLE LIMITED,REWA vs. ACIT,CPC-TDS, BHOPAL

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

income from the business of manufacture and sales of optical fibre cables, polythene insulated jelly filled telephone cables and other variants of telecom cable. During the concerned assessment year, the assesse purchased machineries from a foreign supplier and paid the price of that machinery on deferred payment basis, entailing 1 | P a g e Birla Cable Ltd. vs Astt

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.

income tax returns and accordingly assessee was busy in filling his audit report /ITR and had seeked adjournment also in this regard. 2. On the facts and 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

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

business of plying, hiring or leasing goods carriages, on the furnishing of his Permanent Account Number, to the person paying or crediting such sum. (7) The person responsible for paying or crediting any sum to the person referred to in sub-section (6) shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars

SUDHIR CHANDRA DATT,JABALPUR vs. INCOME TAX OFFICER CIRCLE 2(1), JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudhir Chandra Datt, Vs. Ito, Circle – 2(1), 1148A, Napier Town, Aaykar Bhavan, Jabalpur-482001, Napier Town, Madhyapradesh. Jabalpur-482001, Madhyapradesh. Pan/Gir No. : Acspd5225E Appellant .. Respondent Appellant By : Shri.Sanjayseth.Ca & Shri.Sachinbajpai,Adv.Ar Respondentby : Shri.Shivkumar.Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed This Appeal Against The Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 143(3) & 250 Of The Act.

TDS and they are penal in nature and cannot be allowed as business expenditure and the same was disallowed of Rs. 19,550/- (ii) The AO found that the assessee has debited the expenses in respect of salary and Sudhir Chandra Datt, Jabalpur. wages for wine business of Rs. 34,20,000/- and salary and wages for Builders business

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.

business as a C & F agent. The assessee has filed the return of income for the A.Y 2012-13 on 31.12.2012 disclosing a total income of Rs.9,09,810/- and the assessment was completed determine a total income of Rs.9,85,110/- u/sec143(3) of the Act on 18.11.2014. Subsequently, the rectification order u/s 154 of the Act was passed