NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

In the result, the assessee’s appeals are allowed

Bench: Sh. Sanjay Arora, Hon'Ble

Capital Services Ltd. (2000) 5 SCC 515]. The legislative casus omissus cannot be supplied by judicial interpretative process. The language of s. 6(1) is plain and unambiguous. There is no scope for reading something into it, as was done in Narasimhaiah’s case (supra). In Nanjudaiah’s case (supra), the period was further stretched to have the time period

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

In the result, the Revenue’s appeal is allowed on the aforesaid terms

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

section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. 4.2 We may begin by delineating the case of either side before us. The Revenue

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

Capital Expenditure of Rs 1,13,23,157/- if clubbed with 15% of total receipts of Rs 1,32,77,585.25 comes to Rs 1,33,14,795/-, henceforth excess of income over expenditure comes to Rs 37,209.75. I.T.A. No.186/JAB/2024 Assessment Year:2020-21 7 This certificate is issued at the specific request of the Trust, solely

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

In the result, the Revenue's appeal is dismissed as not maintainable

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

capital had been invested by the assessee in shares, stated to be purchased as a matter of business policy as an investment company, which had not yielded any dividend income for the relevant year. The claim, though confirmed for disallowance by the Tribunal, had been allowed by it for AY 2000-01, and admitted in appeal by the High Court

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

ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA

In the result, the Revenue’s appeal is dismissed

gains of business or profession. In sections 28 to 41 and in this section, unless the context otherwise requires- (1) “actual cost” means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: Provided…. Provided further… Explanation 1

MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: S/Shri Nrs Ganesan & Sanjay Arora

gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if— (a) the institution or fund maintains separate books of account in respect of such business; (b) the donations made to the institution or fund are not used

AMAR SINGH CHAUDHARY,JABALPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX -1, JABALPUR

In the result, the assessee’s appeal is dismissed

Bench: Shri Nrs Ganesan&Shri Sanjay Aroraassessment Year: 2009-10

section 153C r/w s. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 27.03.2015 for Assessment Year (AY) 2009-10. 2. The brief background facts of the case are that during the course of a search u/s.132(1) of the Act on Mokha Group of cases on 14.12.2011, an agreement for sale of land dated

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

13. After considering the rival submissions, facts, submissions and the chart placed at pages 89 and 90 of the Paper Book, correctness of which was not disputed by the ld.D.R. at the time of hearing, we are of the opinion that- (i) so far as loans amounting to Rs.1,59,20,000 raised during the previous year relevant

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

13. After considering the rival submissions, facts, submissions and the chart placed at pages 89 and 90 of the Paper Book, correctness of which was not disputed by the ld.D.R. at the time of hearing, we are of the opinion that- (i) so far as loans amounting to Rs.1,59,20,000 raised during the previous year relevant

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.

13. After considering the rival submissions, facts, submissions and the chart placed at pages 89 and 90 of the Paper Book, correctness of which was not disputed by the ld.D.R. at the time of hearing, we are of the opinion that- (i) so far as loans amounting to Rs.1,59,20,000 raised during the previous year relevant

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.

13. After considering the rival submissions, facts, submissions and the chart placed at pages 89 and 90 of the Paper Book, correctness of which was not disputed by the ld.D.R. at the time of hearing, we are of the opinion that- (i) so far as loans amounting to Rs.1,59,20,000 raised during the previous year relevant

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.

13. After considering the rival submissions, facts, submissions and the chart placed at pages 89 and 90 of the Paper Book, correctness of which was not disputed by the ld.D.R. at the time of hearing, we are of the opinion that- (i) so far as loans amounting to Rs.1,59,20,000 raised during the previous year relevant

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

capital gains, income from other sources and also receives salary from foreign country Maynmar. The assessee has filed the return of income ITR 2 for the A.Y. 2021-22 on 6-11-2021 disclosing a total income of Rs,57,36,000/-.Whereas, the assessee has included the foreign salary income of Rs.13,99,110/- in the total income disclosed

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available