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

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

capital gains were attracted in the hands of the assessee as per provisions of Section 48 & 50C of the Act. He, therefore

SMT. VANDANA SARAOGI,KATNI vs. PCIT(CENTRAL) BHOPAL AT JABA, JABALPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.2016-17 Smt Vandana Saraogi Vs. Principal Commissioner Prop. Mahalaxmi Industries, Ghantaghar, Of Income Tax (Central) Hanumanganj Ward, Katni-483222. Bhopal At Jabalpur Director General Of Income Tax, Aayakar Bhawan, 48, Arera Hills, Bhopal-462011. Pan: Asips2301L (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, C.A. Revenue By: Sh. Shravan Kumar Meena, Cit- Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 12.12.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit(Central), Bhopal At Jabalpur U/S 263 Of The Income Tax Act, 1961 (“Act”, For Short) Setting Aside The Assessment Order Passed By The Assessing Officer (Ao) U/S 153A Read With Section 143(3) Of The Act Dated 22.04.2021. The Grounds Of Appeal Are As Under:-

48, Arera Hills, Bhopal-462011. PAN: ASIPS2301L (Appellant) (Respondent) Assessee by: Sh. Dhiraj Ghai, C.A. Revenue by: Sh. Shravan Kumar Meena, CIT- DR Date of hearing: 18.09.2025 Date of pronouncement: 12.12.2025 O R D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. PCIT(Central), Bhopal at Jabalpur

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 with respect to sale consideration (higher or AIR and ITR). 3. The assessment u/s 143(3) of the Act was completed on 14/08/2013 by determining the total income of Rs.8,74,550/- by making addition of Rs.2,56,280/- and Rs.50,000/- u/s 43CA and disallowed the expenses respectively. The learned Pr. CIT is of the opinion that

RASHMEET SINGH MALHOTRA vs. INCOME TAX OFFICER WARD-1,

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

gain /loss incurred by the assessee. The AO is directed to re - compute the short term capital loss take into consideration the cost of acquisition, expenditure incurred wholly and exclusively in connection with transfer of capital asset and sale price in accordance to the provision of Section 48