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

section 44AB in the assessment year 2010-11 and the accounts of the assessee were audited first time in the assessment year 2010- 11. The DCIT(TDS

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

section 44AB in the assessment year 2010-11 and the accounts of the assessee were audited first time in the assessment year 2010- 11. The DCIT(TDS

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

section 44AB in the assessment year 2010-11 and the accounts of the assessee were audited first time in the assessment year 2010- 11. The DCIT(TDS

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

section 44AB in the assessment year 2010-11 and the accounts of the assessee were audited first time in the assessment year 2010- 11. The DCIT(TDS

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

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

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

TDS deducted for the respective assessment year prior to 01.06.2005. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under ITA Nos. 4,5,6,7 &23/Jab/2023 Administrative Officer Customs & Central Excise, Jabalpur Section 234E can be said as without any authority of law and the same are quashed and set aside

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.

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.5,52,85,400/- for the assessment year 2014-15. The case was selected under scrutiny through CASS and notice u/s 143(2) of the Act was issued and the assessment

CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

TDS. However, payment made for equipment’s like pace maker, ITA No. 84,85,86,87,88 &89/JAB/2023 Chief Medical and Health Office stunt etc Cannot be said to be payment for professional fee These are the equipment’s put in heart and the cost of such equipment’s cannot be said to be professional fee paid to the Doctors

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

RAMESH PRASAD YADAV,KHURAI vs. INCOME TAX OFFICER , BINA

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleramesh Prasad Yadav, Vs Cpc, Bangalore 01, Sharma Ward, Khurai, Ito, Bina. Madhya Pradesh-470117. (Appellant) (Respondent) Pan No.Aafpy2747R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

section 154(7) of the Act. It is not in dispute that tax deducted by the employer on the pension of the assessee has already gone to the exchequer of the Government of India and now denying the credit of the same to the assessee is gross injustice to the assessee. In the facts and circumstances of the case

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

section 40(a)(ia) of the Act. and without complying the CBDT instruction in this regard. 3. In the facts and circumstances of the case the ld CIT(A) was fully justified in deleting the addition of the transportation of Rs. 88,01,434/- done by 8 parties named in the assessment order to the income of the appellant

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

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

section 133A of the IT Act 1961 in the instant year, books were examined, stocks were valued with coordination of the assessee 4 Co No. 09/JAB/2018 Chetanaya Promoter & Developers and some discrepancies were noticed. Statement recorded during survey proceedings dated 18.10.2014 and bifurcation of the surrender amount is as follows:- S.No Question no Particulars Amount 1 8 Undisclosed cash Rs.895000

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

section 68 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard

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

section 68 of the Income Tax Act, 1961. Furthermore, it was submitted that these amounts had been reflected as unsecured loans in the income tax returns of the assessee and therefore, they were well within the scope of scrutiny. 6. On the other hand, Sh. Sapan Usrethe, Adv (hereinafter referred to as the ‘ld. AR’) appearing on behalf

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

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

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

TDS\nhad been deducted on payment. In case of labour charges there are very\nfew instances where receiver signature were not found due-to the reason\nthat the amount was collected by the mukaddam i.e. head of the group of\nlabourer same 'were explained to the AO but he had not accepted and\nmade the adhoc disallowance against the order

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.

Section 43B. Since, the said challans go to the root of the matter and is the most crucial evidence involved in the case, it is humbly requested before the Hon'ble Bench to accept Additional evidence under Rule 29 of the Income Tax Act. 4. The appellant craves for leave to amend, add to or omit any ground