VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

disallowance of interest\nmade by AO may kindly be deleted. Against the order assessee made an\nappeal before the CIT ( A ) but the notice of hearing were not received\nby the assessee as the notice were sent in the email id.\nVISHALDATT@YAHOO.COM but this email i.d. was not used by the\nassessee since long time re was fraud done

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

dividend income which is exempt of Rs. 1.4 lakhs. The Assessing Officer disallowed of Rs. 3.79 lakhs out of which of Rs. 2.63 lakhs was on account of interest. The assessee is having own capital of Rs. 76.52 lakhs and interest free unsecured loans of Rs. 159.50 lakhs and has not paid any interest on account of the investment

INCOME TAX OFFICER WARD-1, CHHINDWARA vs. M. P. RASTRIYA KOYLA KHADAN MAJDOOR SANGH COLLIERY EMPLOYEE COOPERATIVE SOCIETY, CHHINDWARA

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

disallowance, since deleted in first appeal by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‗CIT(A)‘, for short) vide his order dated 08/07/2020 in respect of the assessee‘s assessment under section 143(3) of the Income Tax Act, 1961 (‗the Act‘ hereinafter), dated 12/12/2019 for the Assessment Year (AY) 2017-18. 2. The appeal raises the following grounds