RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

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

1 Renu Anandani A.Y. 2012-13 4. The Learned CIT confirmed the addition of Rs 3,56,680/on account of online investment when there is no contrary evidence available with him that payment has been made for such investment.AO had considered market rate on the date of transfer to Demat account from physical form and considered it as unexplained investment

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.

1. Income/Capital gain on sale of land or building 2. Income from real estate business 3. Sundry creditors 4. Large increase in sundry creditors with respect to turnover as compared to preceding year 5. Large increase in sundry creditors and reduction in business income as compared to preceding year 6. Low Capital gain with respect to sale consideration (higher

RITA MANCHANI,JABALPUR vs. ITO WARD 2(1), JABALPUR

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

Bench: Shri Anadee Nath Misshra

section 144B of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.18,41,770/- by making I.T.A. No.60/JAB/2024 Assessment Year:2013-14 2 addition of Rs.5,53,428/- on account of Short Term Capital Gain. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

1,56,603/- is not a part of statutory dues nor an expenditure; which is in the nature of tax, duty, cess or fee to which provisions of section 43B of I.T. Act, 1961 could be invoked. 5. The learned CIT(A) ought to have deleted the addition of Rs.14,21,215/- assessed under the head income from other sources

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

1,56,603/- is not a part of statutory dues nor an expenditure; which is in the nature of tax, duty, cess or fee to which provisions of section 43B of I.T. Act, 1961 could be invoked. 5. The learned CIT(A) ought to have deleted the addition of Rs.14,21,215/- assessed under the head income from other sources