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

capital gains, returned u/s. 148(1) at Rs. 30,28,821, brought to assessment vide order u/s. 143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section

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

capital gains, returned u/s. 148(1) at Rs. 30,28,821, brought to assessment vide order u/s. 143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section

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

capital gain arising to him. The Builder’s reply (dated 23.12.2013), as furnished in its assessment proceedings, is extracted in the relevant part in the ON. The same, also read out during hearing, reads as under: ‘14) Reply to query No. 66 The assessee firm entered into an agreement for development of property and sale thereof with Amar Singh Choudhary

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:

capital gains of Rs.4,75,071/- after claiming exemption under section 54B of the Act of Rs.1,30,29,096/- by investing

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

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

30 plots and sold to various persons. He also noticed that most of these plots had been sold in cash and at below market rates, and therefore held that capital gains were attracted in the hands of the assessee as per provisions of Section

SMT. RASHMI PAHARIYA,JABALPUR vs. PR.COMMISSIONER OF INCOME TAX-1, JABALPUR

In the result, the assessee‟s appeal is dismissed

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

section 147 of the Income Tax Act, 1961 („the Act‟ hereinafter) dated 14/07/2016 for Assessment Year (AY) 2009-10 by the Principal Commissioner of Income Tax (Pr. CIT) vide his order u/s. 263, dated 27/02/2019. 2. The only issue arising per the instant appeal is the maintainability of the impugned order, whereby the impugned assessment has been held as erroneous

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

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

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

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

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

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

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

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

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

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

30 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the Revenue, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 30.10.2024, pertaining to the assessment year 2016-17. The Revenue has raised the following grounds of appeal: - “1. Whether in the facts

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

30,65,156/- only and balance of Rs 2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-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

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 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