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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

TDS of Rs. 50,0000/- have been deposited before the due date of the filing of the return, he gave relief for the same and added back an amount of Rs. 24,91,229/- under section 43B of the Act. 6. Aggrieved with the said addition, the assessee took note of the matter to the ld. CIT(A), NFAC

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

TDS of Rs. 10 ITA No.154/JAB/2016 ITA No.86/JAB/2022 A.Ys. 2012-13 & 2017-18 M/s RPJ Minerals Pvt. Ltd. 50,0000/- have been deposited before the due date of the filing of the return, he gave relief for the same and added back an amount of Rs. 24,91,229/- under section 43B of the Act. 6. Aggrieved with the said

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

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

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA MAIN BRANCH ,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA,BRANCH-MAHAR REGIMENTAL CENTRE,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA,BRANCH-MAHAR REGIMENTAL CENTRE,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA,BRANCH-GANESHGANJ,SHAHPUR,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA,BRANCH-GANESHGANJ,SHAHPUR,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

STATE BANK OF INDIA UNIVERSITY BRANCH,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 State Bank of India, Deputy Commissioner of vs. Income Tax (CPC), Main Branch, Sagar TDS, Ghaziabad (M.P.) (U.P.) [TAN: JBPS0 8199C] (Appellant) (Respondent) Assessment

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 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

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

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

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

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