GOMESH DWIVEDI,PADRA REWA vs. ITO-REWA, DITRICT REWA (MP), REWA

In the result, ITA Nos. 15 & 16/JAB/2024 are held to be allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.15 & 16/Jab/2024 A.Ys. 2012-13 & 2013-14 Gomesh Dwivedi, Vs. Income Tax Officer, Ward No.3, Durga Nagar Padra Huzur Rewa, M.P. Rewa, M.P. Pan:Akcpd5536A (Appellant) (Respondent)

deposits were noted. The ld. AO also pointed out that the assessee and Sh. Dileep Kumar Rajwani had received large amounts of cash in their bank accounts and had not furnished the source of these credits, in his bank account. The ld. CIT(A) found the logic of the AO for rejection of the additional evidence as prima facie acceptable

MAHESHWARI MUKUND DAS,JABALPUR vs. INCOME TAX OFFICER WARD 2(2), JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalemaheshwarimukunddas, Vs. Ito, Ward -2 1288, D B Vallbh Das Jabalpur Palace, Hanumantal, 2Nd Floor, Anxe Bldg, Jabalpur-482002, Aayakar Bhavan, Madhya Pradesh. Napier Town, Jabalpur-482001. Madhya Pradesh.

capital gain on the cost of building of remaining 8 properties as he has not done construction and appellant has sold land only which was also mentioned in the sale deeds itself. 6. The learned Commissioner of Income tax (Appeal) was not justified in accepting the discount of 25% on encroached MaheswariMukund Das, Jabalpur. properties whereas discount should be more

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

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

capital gains were attracted in the hands of the assessee as per provisions of Section 48 & 50C of the Act. He, therefore, added back a sum of Rs.69,00,845/- to the income 3 A.Y. 2014-15 Rajendra Sahu of the assessee on this account. The Ld. AO also observed that there were credit entries in the Bank Account No.225104000017736

KAILASH CHAND AGRAWAL,SATNA vs. INCOME TAX OFFICER WARD-1, , SATNA

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2013-14 Kailash Chand Agrawal, Vs. Income Tax Officer, 51, Pili Building Company Bag, Ward-1, Satna. Satna Pan : Ajlpa 3500B (Appellant) (Respondent) Appellant By Shri Dhiraj Ghai, Ca Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

Capital Gains consideration in ITR is less than sale of property reported in AIR, large cash deposit”. Thereafter, the assessment

CHHAYA MASURKAR,BALAGHAT vs. NATIONAL FACELESS ASSESSMENT CENTER JURISDICTION OFFICER- ITO, BALAGHAT, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

capital gain as added to income of Rs26,49,500/- besides addition of income from other sources of Rs2,00,500 (being difference of cash deposition

RAJMATA KAVITESHWARI DEVI,SATNA vs. INCOMETAX OFFICER , SATNA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

cash deposits as unexplained income without considering the ITR filed by the appellant and determining the stamp duty value of Rs. 1,54,00,000/- on sale of land as income from other sources, when the transaction in capital asset called for assessment of capital gains

PARVINDAR SINGH,JABALPUR vs. ASSITANT COMMISSIONER OF INCOME TAX , CIRCLE 2(1) JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleparvindar Singh, Vs. Acit, Circle 2(1), 526, Madan Mahal, Jabalpur-48200, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Asaps9672A Appellant .. Respondent Appellant By : Shri. Dhiraj Ghai.Fca.Ar Respondent By : Shri. Shiv Kumar.Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 09.10.2023

capital gains consideration disclosed in the ITR is less than sale of property reported in AIR and (ii) Large cash deposits

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

cash credit. 4. The AO also rejected the Appellant’s claim of exemption under Section 10(38) of the Act, pertaining to Long Term Capital Gain (LTCG) on the sale of shares, amounting to Rs. 25,58,557/-. The Appellant had purchased and sold shares of Appu Marketing and Manufacturing Limited, with supporting documents such as purchase bills, sale bills

ANURODH SAHU,JABALPUR vs. ITO (IT AND TP), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Anurodh Sahu, Vs. Ito (Ft & Tp), 3173, Tulsi Nagar Ranjhi, Jabalpur, Bhopal Madhya Pradesh Pan: Bktps9371L (Appellant) (Respondent) Assessee By: Sh. Anil Agrawal, C.A. Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 17.09.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Income Tax Officer (It & Tp), Bhopal At Jabalpur Dated 16.01.2024 Under Section 147 R.W.S. 144C(13) Of The Income Tax Act For The A.Y. 2018-19. The Grounds Of Appeal Are As Under: - “1. That The Assessment Order Issued By The Learned Assessing Officer On The Basis Of Directions Of Drp Is Unjustified & Base Less On The Basis Of Information & Documents Submitted. 2. That The Learned Assessing Officer Has Never Countered Or Produced Before The Assessee The Source Of Information/ Documents On Basis Of Which The Said Addition Appealed Against Is Made During Whole Assessment Proceedings. 3. That The Learned Assessing Officer Never Questioned The Relevant Sources Of Income Produced & Submitted By The Assessee During The Assessment Proceedings & Brought Nothing On Record To Prove Or Justify The Assessee Having Some Other Source Or Hidden Source Of Income. 4. That The Learned Assessing Officer Has Made The Additions On The Basis Of Incomplete Information Having No Evidence & Based On Surmises On The Directions Given By Drp.

gain was computed on the basis of summary transactions provided by the Koinex exchange. As per the same, assessee had made purchases of the value of Rs. 1,31,31,481/- and sales of Rs. 1,28,58,585/-. Thus, prima facie, the assessee had incurred a loss of Rs. 2,72,896/-. Accordingly, the AO decided to allow