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)

TDS provisions under section 194C. Therefore, he made 30% amounting to Rs. 48,13,449/- disallowance of the said 3 A.Y. 2017-18 Krishna Construction Company expenses under section 40a(ia) of the Income Tax Act and initiated penalty proceedings under section 270A. The ld. AO also noted that the assessee had shown receipt of Rs.20,38,532/- from Executive

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.

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

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

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

1,56,603/- is not a part of statutory dues nor an expenditure; which is in the nature of tax, duty, cess or fee to which provisions of section 43B of I.T. Act, 1961 could be invoked. 5. The learned CIT(A) ought to have deleted the addition of Rs.14,21,215/- assessed under the head income from other sources

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

1,56,603/- is not a part of statutory dues nor an expenditure; which is in the nature of tax, duty, cess or fee to which provisions of section 43B of I.T. Act, 1961 could be invoked. 5. The learned CIT(A) ought to have deleted the addition of Rs.14,21,215/- assessed under the head income from other sources

INCOME TAX OFFICER WARD 2(5) vs. SHRI SURESH KUMAR UPADHYAY & SONS, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANCE COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI MUKESH KUMAR JAIN,, SAGAR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1) , JABALPUR vs. SHRI VISHWNATH DUBEY, PROP. M/S. PHOENIX PAULTRY, , JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD 1(1), JABALPUR vs. SHRI VIMAL AGRAWAL (HUF), JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs. J.P. TOBACCO PRODUCTS PVT. LTD. PATHARIA PHATAK,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER, WARD-2, SATNA vs. SHRI SHASHI BHUSHAN BHATTACHARYA (HUF), SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER, WARD-2, SATNA vs. SHRI BHASKAR BHATTACHARYA (HUF), SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD 2(5), JABALPUR vs. M/S. SURESH KUMAR UPADHYAY AND SONS (HUF), JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD-1, REWA vs. SHRI RAMAYAN PRASAD DUBEY, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page