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.

section 50C of the Act and computed the Long term capital gains of Rs.1,24,02,920/- and passed the order

INCOME TAX OFFICER, WARD-1, KATNI, KATNI vs. ADITYA AGRAWAL, KATNI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharatassessment Year: 2016-17 Income Tax Officer, Ward-1 V. Aditya Agrawal Near New Collectorate, Jhinjhiri- C/O. Shri Ram Food 483501. Product, Industrial Area Bargawan-483501. Pan:Amepa0405H (Appellant) (Respondent) Appellant By: Shri Rahul Badia, Ca Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

section 10(38) of Income Tax Act, 1961. It has also not been appreciated by the Ld. CIT(A) that the assessee has failed to furnish Form 10DB as required by the Assessing Officer to establish the payment of Security Transaction Tax which would establish the genuinity of the share transaction. 2. Although the tax effect involved in this case

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PANKAJ AGRAWAL, SATNA

In the result, both the appeals by Revenue are dismissed

section 22 of the IT Act, duly enjoying the benefit of deduction provided\nU/s. 24 of the Act.\n2. On the facts and in the circumstances of the case, the Ld. CIT (A) erred in\ndirecting allowance of deduction of Rs. 1,88,57,399/- under sec. 54F of the\nIT Act against gains arising from sale of capital

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

24,91,229/- under section 43B of\nthe Act.\n6.\nAggrieved with the said addition, the assessee took note of the matter to the ld.\nCIT(A), NFAC. On the issue of non-payment of statutory dues, it was submitted that\nrural infrastructure tax amounting to Rs.23,01,000/- (out of total amount of\nRs.23,20,613/-) had been paid

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 and full sales consideration). Ld. CIT-A has erred in confirming the assessment order with addition. 7. On facts and in circumstances of the case and in law, Ld. CIT -A erred in having

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PAWAN AGRAWAL, SATNA

In the result, both the appeals by Revenue are dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2015-16 Assistant Commissioner Of Income Vs. Shri Pawan Agarwal, Naya Tax, Circle- Satna Talab Road, Satna Pan:Acjpa5377R (Appellant) (Respondent) & A.Y. 2015-16 Assistant Commissioner Of Income Vs. Shri Pankaj Agarwal, Naya Tax, Circle- Satna Talab Road, Satna Pan:Afhpa9553J (Appellant) (Respondent) Assessee By: Sh. Sanjay Nema Adv & Sh. Ashish Goyal, Adv Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 15.09.2025 Date Of Pronouncement: 16.09.2025 O R D E R Per Nikhil Choudhary, A.M. The Above Captioned Appeals By Revenue Are Taken Up Together For The Sake Of Convenience & Brevity & These Appeals Are Hereby Disposed Off Through This Consolidated Order; Because, In These Appeals The Tax Effect Is Less Than The Monetary Limit Fixed By The Central Board Of Direct Taxes (“Cbdt”, For Short) In Its Circular No. 09/2024 Dated 17.09.2024. Grounds Taken In These Appeals Of Revenue Are As Under: A.Y 2015-16 Sh. Pawan Agarwal Sh. Pankaj Agarwal

section 22 of the IT Act, duly enjoying the benefit of deduction provided U/s. 24 of the Act. 2. On the facts and in the circumstances of the case, the Id. CIT(A) erred in directing allowance of deduction of Rs. 1,88,57,399/- under sec. 54F of the IT Act against gains arising from sale of capital

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

24,91,229/- under section 43B of\nthe Act.\n6. Aggrieved with the said addition, the assessee took note of the matter to the ld.\nCIT(A), NFAC. On the issue of non-payment of statutory dues, it was submitted that\nrural infrastructure tax amounting to Rs.23,01,000/- (out of total amount of\nRs.23,20,613/-) had been paid

SHARAD KUMAR AGRAWAL,JABALPUR vs. ITO, CHHATARPUR

In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2012-13 Sharad Kumar Agrawal, Chhatarpur Vs Ito, Chhatarpur Jewellers, Madhya Pradesh Pan:Aaspa9540R (Appellant) (Respondent)

capital gain was already covered in or 3. The Ld CIT (A) erred in sustaining the order of the Ld AO, when the approval granted by Ld PrCIT is defective. 4. The Ld CIT (A) erred in sustaining the order of the Ld AO, when the approval granted by Ld PrCIT is defective. 1 A.Y.- 2012-13 Sharad Kumar Agrawal

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

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

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

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 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. 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