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

Long-Term Capital. Whereas, under the MAT provisions total Capital Gain earned during the year is considered

BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

Long term Capital Gain of Rs. 12,55,692/-(infra) is calculated after taking the Sale consideration of Rs.22

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI vs. SMT.NIRMALA PATHAK, KATNI

In the result, both the appeal of the revenue and C

Bench: Shri Nrs Ganesan & Sanjay Aroraassessment Year 2014-15

Long Term Capital Gain (LTCG). The assessee purchased 54000 shares to CCL International. According to the ld. Representative

SANDHYA PANDIT,BALAGHAT vs. INCOME TAX OFFICER, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrasandhya Pandit V. Income Tax Officer Near Lilhare Clinic, Baihar Railway Station Rd, Itwari Road Balaghat, Balaghat H.O. Ganj, Chitragupt Nagar, Balaghat, Balaghat-481001. Balaghat, Madhya Pradesh-481001. Tan/Pan:Alnpp9235G (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 23.12.2023 Order Passed By The Ld. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2014-15. The Grounds Of Appeal Of The Assessee Are As Under: -

Long Term Capital Gain of Rs Rs.42,14,863/- which is lacking any reasonable ground, is unjustified and required

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. TARUN DEVCON PRIVATE LIMITED, JABALPUR

In the result, the Revenues’ appeal is dismissed in terms of the foregoing

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

long-term capital gain on sale of shares at Rs. 48.62 lacs (i.e., Rs. 19.71 lacs + Rs. 28.91 lacs

SMT SEEMA DEVI BAKLIWAL ,CHHINDWARA vs. ITO,WARD-1, , CHHINDWARA

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesmt Seemadevibakliwal, Vs. Ito, Ward-1, Near Subjimandi, Nagpur Road, Budhwari Bazar, Chindwara-480001, Chindwara-480001, Madhyapradesh. Madhyapradesh. Pan/Gir No. : Afkpb8628Q Appellant .. Respondent Appellant By : Shri.Rahul Bardia.Fca.Ar Respondentby : Shri Rajesh Kumar Gupta. Sr.Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 18.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 143(3) & 250 Of The Act.The Assessee Has Raised The Following Grounds Of Appeal As Under:

long term capital gains. The assessee has explained that she has sold agricultural land for Rs.1.60 crores has disclosed

KADEER KHAN,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX-1, JABALPUR, JABALPUR

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

capital gain (long term or short term), much less in terms of s. 50C, had been returned by them

SHABANA KHAN,JABALPUR vs. PR-1, JABALPUR. COMMISSIONER OF INCOME TAX, JABALPUR

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

capital gain (long term or short term), much less in terms of s. 50C, had been returned by them

SMT.TEJAL JUGAL KISHORE,SATNA vs. PRINCPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the appeal of the assesse is allowed

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

long term capital gains and to re -frame the Assessment Order. 6. The reasons given by the ld. Pr.CIT

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

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

long term borrowings for setting up of the mining\nproject. In the course of setting up of the project, temporarily part of the funds were\ndeposited in the bank on which interest was earned. It was not a case of surplus or\nidle fund invested to earn interest. Since the fund was raised with the primary idea of\nsetting

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

long term borrowings for setting up of the mining\nproject. In the course of setting up of the project, temporarily part of the funds were\ndeposited in the bank on which interest was earned. It was not a case of surplus or\nidle fund invested to earn interest. Since the fund was raised with the primary idea of\n7\nITA

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.

Long term capital gains of Rs.1,24,02,920/- and passed the order u/s 143(3) of the Act dated

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

gains computed accordingly, at Rs. 676.23 lacs. The matter was taken by the assessee before the first appellate authority who, without expressing any opinion on the rival contentions, held that inasmuch as s. 50C provides for adoption of the guideline value as applicable for the year of agreement, i.e., where it is prior to the year of transfer

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

gains computed accordingly, at Rs. 676.23 lacs. The matter was taken by the assessee before the first appellate authority who, without expressing any opinion on the rival contentions, held that inasmuch as s. 50C provides for adoption of the guideline value as applicable for the year of agreement, i.e., where it is prior to the year of transfer

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)

long after the purchase of the said properties. Furthermore, he pointed out that the assessee had only disclosed income of Rs.1,23,600/- for A.Y. 2011-12, Rs. 1,79,040/- for A.Y. 2012-13 and Rs.4,99,670/- for A.Y. 2013-14 and thus the income shown by the assessee was not commensurate to the bank account submitted

GOMESH DWIVEDI,PADRA vs. ITO-REWA, DISTRICT 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)

long after the purchase of the said properties. Furthermore, he pointed out that the assessee had only disclosed income of Rs.1,23,600/- for A.Y. 2011-12, Rs. 1,79,040/- for A.Y. 2012-13 and Rs.4,99,670/- for A.Y. 2013-14 and thus the income shown by the assessee was not commensurate to the bank account submitted

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

long term capital gains of Rs.29,23,904/- and assessed the total income of Rs.75,68,560/-and passed

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

Long Term Capital Gain (LTCG) on the sale of shares, amounting to Rs. 25,58,557/-. The Appellant