RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 11 of the Act. However, nowhere in the appellate order the ld. CIT(A) disputed the fact that assessee was not registered u/s.12A of the Act. The registration certificate granted by the department on 2.9.2014 is on record. Further the uploading of Form-10B which is a audit report u/s.12A(b) of the Act, proves that the mistake committed

NARESH KUMAR GOLCHHA OFFICER ,KATNI vs. INCOME TAX WARD.1 , KATNI

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleshri Naresh Kumar Golchha, Vs Ito, C/O-Samapat Lal & Sons, Ward-1, Raghunath Ganj, Katnia, Katni (M.P) Madhya Pradesh-483501. (Appellant) (Respondent) Pan No.Afhpg3398F 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 54F of the Act, in the circumstances where the decision of the Karnataka High Court dated 06/01/2012 in the case of Gouli Mahadevappa, (Supra) was available at the time of passing assessment order, the assessing officer was not 3 | P a g e Shri Naresh KuamrGolchha vs ITO Correct in applying the decision of the lower judicial authority

SUDEEP PANDYA L/H LLA JAYESH PANDEYA,CHHINDWARA vs. PR.COMMISSIONER OF INCOME TAX, JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

Gains. Accordingly, the questioned Capital Receipts or Other Income are to be examined thoroughly and may be taxed as per the prevailing provisions of the Act. 9. In the light of the aforesaid facts and circumstances of the case and legal findings, as the Assessing Officer has failed to make enquiries as well as apply his mind and proper application

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

section 250 of the Income Tax Act, 1961 is illegal and bad in law being ex-parte, thus violating the "principle of natural justice", by not giving proper opportunity to the assessee; who was bedridden due to heart problem and 1 | P a g e was thus prevented in giving replies to the notices which is a reasonable cause

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

capital gain. Similar is the position for purchase of assets. The immovable properties / assets those are if any purchased during the year are recorded in the books of account of assessee and reflected in audit report. Source of investment are also incorporated in the books of account. No any other assets / immovable properties were purchased by the assessee during

SHRI. NARSINGH RANGA,JABALPUR vs. DCIT, CIRCLE 2(1), JABALPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Shri Narsingh Ranga Dcit, Circle-2(1) V. Sharda Chowk, Nagpur Road, Aaykar Bhawan, Napier Jabalpur, Madhya Pradesh- Town, Jabalpur, Madhya 482001. Pradesh-482001. Pan:Acmpr1917P (Appellant) (Respondent) Appellant By: Shri Sanjay Seth, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

11 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 18.11.2024 pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeal: - “1. That on the facts

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.

section 148, he declared a total income of Rs. 81,510/-. The assessee submitted that he had purchased Bitcoins during the year from his SBI NRO account as under:- 2 Anurodh Sahu A.Y. 2018-19 Dated Amount (in Rs.) 20.10.2017 100002.38 23.10.2017 400005.90 23.10.2017 300005.90 03.11.2017 100002.36 27.11.2017 100002.36 Total 1000018.90 It was submitted that investment during the said financial

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

11. The learned CIT(A) while rejecting the said ground of non-issuance of notice u/s 143(2) of the Act, relied on the orders of the Delhi ITAT in the case of RoshanLalVerma vs. DCIT (ITAT Delhi) and JanakGoel vs. DCIT (ITAT Delhi) which are no more good law. 12. It is now well settled law that

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

11. The learned CIT(A) while rejecting the said ground of non-issuance of notice u/s 143(2) of the Act, relied on the orders of the Delhi ITAT in the case of RoshanLalVerma vs. DCIT (ITAT Delhi) and JanakGoel vs. DCIT (ITAT Delhi) which are no more good law. 12. It is now well settled law that

RJKUMAR VALECHA L/H OF LATE SHRI GHANSHYAM DAS VALECHA,JABALPUR vs. DCIT CIRCLE 2(1), JABAPUR

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2012-13 Rajkumar Valecha L/H Of Late V. Dcit Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. Pan:Abjpv5609E (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate Respondent By: Shri Rahul Padha, Jc-2 Date Of Hearing: 11 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

11 02 2026 Date of pronouncement: 27 02 2026 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 30.09.2024 of learned Commissioner Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred as to “Ld. CIT(A)”] pertaining to the assessment year 2012-13. The Assessee has raised

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

capital borrowed for the purposes of the business or profession" has to be allowed as a deduction in computing the income tax under Section 28 of the Act. In Madhav Prasad Jantia vs. Commissioner of Income Tax UP AIR 1979 SC 1291, this Court held that the expression "for the purpose of business" occurring under the provision is wider

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

capital borrowed for the purposes of the business or profession" has to be allowed as a deduction in computing the income tax under Section 28 of the Act. In Madhav Prasad Jantia vs. Commissioner of Income Tax UP AIR 1979 SC 1291, this Court held that the expression "for the purpose of business" occurring under the provision is wider

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

gains", and this has been the consistent view of this Court. In our opinion, the High Court in the impugned judgment, as well as the Tribunal and the Income Tax authorities have approached the matter from an erroneous angle. In the present case, the assessee borrowed the fund from the bank and lent some of it to its sister concern

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

gains", and this has been the consistent view of this Court. In our opinion, the High Court in the impugned judgment, as well as the Tribunal and the Income Tax authorities have approached the matter from an erroneous angle. In the present case, the assessee borrowed the fund from the bank and lent some of it to its sister concern

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

gains", and this has been the consistent view of this Court. In our opinion, the High Court in the impugned judgment, as well as the Tribunal and the Income Tax authorities have approached the matter from an erroneous angle. In the present case, the assessee borrowed the fund from the bank and lent some of it to its sister concern