INCOME TAX OFFICER, WARD-1, KATNI vs. SHRI GANESH PRASAD VISHWAKARMA, KATNI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee raised at grounds no

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance u/s 40(a)(ia) of Rs 1,25,80,7541 - without appreciating the fact that no TDS has been

PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2017-18 Punjab House V. Income Tax Officer, 1, Star Complex, Opp Dominos, Ward-2(1) Jyoti Talkies Road, Napier Town Annexe Building, Aayakar Jabalpur, Madhya Pradesh- Bhawan, Napier Town, 482001. Jabalpur-Madhya Pradesh-482001. Pan: Aaqfp3056R (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate. Respondent By: Shri Alok Bhura, Sr. Dr Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

Disallowance of Rs. 16,099/- (5300 + 10798) of TDS and Entry Tax 3.1 That in the Appellate Order it has been

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)

disallowance of Rs.25,00,000/- on this account and initiated penalty proceedings under section 270A. Furthermore, the ld. AO also observed that the assessee had debited sub let for wages of Rs.1,60,44,830/- but not deducted tax on the sub let for wages, which violated the TDS

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

MOTOR MITRA,JABALPUR vs. DCIT CIRCLE1(1) JABALPUR, JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 49 & 60/Jab/2023 (A.Y: 2018-19 & 2019-20) Motor Mitra, Vs. Acit,Circle-1(1) 117,Napier Town, Jabalpur, Jabalpur-482002, Madhya Pradesh. Madhyapradesh. Pan/Gir No. : Jbpm01104F Appellant .. Respondent Appellant By : None Respondentby : Shri.Shiv Kumar.Sr.Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 09.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

disallowance of expenses of Rs.5,88,790/- invoking provisions U/sec40(a)(ib) of the Act for non deduction of TDS

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 on interest payment and the A.O. has invoked the provisions u/sec 40(a)(ia) of the Act and made disallowance

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.

disallowance / addition of Rs.51,42,446/-. 4. BECAUSE, the learned CIT(Appeals) has erred in facts in giving finding that "Entire TDS

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

disallowance which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the Government agency and TDS

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)

disallowance of Rs. 29,10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS

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)

disallowance of Rs. 29,10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance made u/s 40(a)(ia) of I.T. Act 1961 for interest paid without deduction of tax at source at Rs.3,23,670/- to Shriram Finance Ltd. Query letter dated 06/05/2016 was issued to enquire details of interest paid at Rs.3,23,670/- and TDS

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance made u/s 40(a)(ia) of I.T. Act 1961 for interest paid without deduction of tax at source at Rs.3,23,670/- to Shriram Finance Ltd. Query letter dated 06/05/2016 was issued to enquire details of interest paid at Rs.3,23,670/- and TDS

VISHAL DATT,JABALPUR vs. ACIT CIRCLE2(1), JABALPUR

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudhary

disallowance of labour payments in Datt Enterprise account. Assessee had debited 1,35,86,570/- as labour wages and 20,66,976/- as ‘leveling charges to P/L account. Assessee had done leveling work through contractor and TDS

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

disallowance of\nlabour payments in Datt Enterprise account. Assessee had debited\n1,35,86,570/- as labour wages and 20,66,976/- as 'leveling charges to\nP/L account. Assessee had done leveling work through contractor and TDS

VISHAL DATT,JABLPUR vs. ACIT CIRCLE 2(1), JABALPUR

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudhary

disallowance of labour payments in Datt Enterprise account. Assessee had debited 1,35,86,570/- as labour wages and 20,66,976/- as ‘leveling charges to P/L account. Assessee had done leveling work through contractor and TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowed the following payments u/s. 43B a) Service Tax Collected Rs.22,65,73,334/- b) Swatch Bharat Cess Rs. 1,06,68,102/- c) Kisan Kalyan Cess Rs. 42,52,993/- d) Tax deducted at source Rs.1,88,16,240/- 9. The appellant has also stated that opening balance in TDS

LATE SHRI TIRATH RAJ SINGH,THROUGH LEGAL HEIR SHRI GYANENDRA SINGH, VIDEH NIKUNJ, NEAR JAWAHAR PARK, SIDHI(M.P),SIDHI vs. INCOME TAX OFFICER -2, , REWA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

TDS liability to-wards purchasers. From the counter-foil of Cheque Book only one payment of Rs. 30,360/- is found to have been made through cheque. Since the I.T.A. No.52/Jab/2023 4 assessee has failed to explain the reasons of making payment in parts and below Rs.20,000/-, I disallow

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

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

TDS. (i.e. difference in gross receipt as per books of accounts and gross receipts worked out on the basis of imaginary entries of TCS/TDS in form 26AS.) 6. Considering the fact that all the cash deposits in the joint saving no.31108019668 of Smt. Sonam Shivendra Parihar (wife) and the assessee, are fully explained and the cash deposited by the assessee