SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

nature and its disallowance is not provided, in income tax act specifically. Ld. CIT (A) erred in disallowing amount of interest Rs. 10286/- paid on the late deposit of TDS without quoting under which section its being disallowed. 9 Considering the fact that assessee paid Rs. 2,40,000/as consultancy fee and Rs. 4,00,000/- as salary

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

disallowance of genuine expenses are against as natural justice and law. Henceforth the income of the assessee may kindly be ordered

JILA SAHAKARI KENDIYA BANK MARYADIT,BALAGHAT vs. INCOME TAX OFFICER, CIRCLE CHHINDWARA, CHHINDWARA

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Jila Sahakari Kendriya Bank V. Income Tax Officer Maryadit Chhindwara-480001. Near Kali Putli Chowk, Madhya Pradesh-481001. Tan/Pan:Aaaaj0474A (Appellant) (Respondent) Assessment Year: 2017-18 Jila Sahakari Kendriya Bank V. Assessing Officer, Nfac, Maryadit Delhi Near Kali Putli Chowk, Madhya Income Tax Officer, Pradesh-481001. Circle Chhindwara-480001. Tan/Pan:Aaaaj0474A (Appellant) (Respondent) Appellant By: Shri Pankaj Shah, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

disallowance be directed to be deleted. 4. On the facts and circumstances of the case and in law the learned CIT(A) erred in not quashing the order passed in contravention to principles of natural justice

JILA SAHAKARI KENDRIYA BANK MARYADIT BALAGHAT, BALAGHAT vs. INCOME TAX OFFICER, CHHINDWARA

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Jila Sahakari Kendriya Bank V. Income Tax Officer Maryadit Chhindwara-480001. Near Kali Putli Chowk, Madhya Pradesh-481001. Tan/Pan:Aaaaj0474A (Appellant) (Respondent) Assessment Year: 2017-18 Jila Sahakari Kendriya Bank V. Assessing Officer, Nfac, Maryadit Delhi Near Kali Putli Chowk, Madhya Income Tax Officer, Pradesh-481001. Circle Chhindwara-480001. Tan/Pan:Aaaaj0474A (Appellant) (Respondent) Appellant By: Shri Pankaj Shah, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

disallowance be directed to be deleted. 4. On the facts and circumstances of the case and in law the learned CIT(A) erred in not quashing the order passed in contravention to principles of natural justice

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

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

natural justice. 2. On the facts and in the circumstances of the case and in law, the Ld. Jt. CIT(A) has erred in upholding the Intimation u/s. 143(1) of the Act by not appreciating that the appellant company has duly mentioned Section 115BAA of the Act in the ITR Form filed for the year under consideration

GAYATRI DEVI AGRAWAL,BALAGHAT vs. INCOME TAX OFFICER, WARD -BALAGHAT , BALAGHAT

In the result, the appeal filed by assessee is allowed for statistical purposes

disallowing travelling Expenses claimed which is unjustified, uncalled for, flawed and infirm. 8. That the Ld. CIT(Appeals) has erred in not giving opportunity of being heard. 9. That the Ld. CIT(Appeals) has failed to apply principal of natural 0 Justice

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1), JABALPUR vs. M/S. MAHAKAUSHAL SUGAR & POWER INDUSTRIES LTD., NARSINGHPUR

In the result, the Revenue’s appeal is partly allowed for statistical purposes

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

disallowance of depreciation, even as endorsed by the ld. CIT(A) in his order. It, therefore, becomes incumbent to record a finding in its respect. In the very least, the matter would therefore require being restored to the file of the AO to observe the principle of natural justice

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Kul Bharatshri Nikhil Choudhary

natural justice. 3. On the facts and circumstances of the case, the learned Pr.CIT has erred both on facts and in law assuming jurisdiction under section 263 in the absence of twin conditions of the order passed by the A.0. being erroneous as well as prejudicial to the interest of the Revenue, being satisfied. 4. On the facts and circumstances

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)

Natural Justice. 3. The addition of Rs.21,72,628/- and Rs.3,60,291/-tantamount to double taxation of single transaction causing hardship to the genuine taxpayer. The Learned CIT(A) has grossly erred in facts and circumstance of the case in confirming addition and arbitrarily confirmed the addition which is bad in law and should be deleted. 1 Renu Anandani

NARENDRA AGRAWAL,JABALPUR vs. ITO-WARD 1 (2),, JABALPUR

In the result, the both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 25 & 26/Jab/2023 (A.Y: 2012-13 & 2016-17) Narendra Agrawal, Vs. Ito, Ward 1(2), 932, Wright Town, Annexe Building, Jabalpur 482001, Aayakar Bhavan, Madhyapradesh. Jabalpur, Madhyapradesh. Pan/Gir No. : Adopa3476D Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 250 Of The Act.

natural justice shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the entire disputed issues to the file of the Assessing Officer to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate

IQRARUL HAQUE,SEONI vs. ASSESSING OFFICER, CHHINDWARA

In the result, the appeal filed by assessee is allowed for statistical purposes

natural Justice 6In the facts circumstance of the case the order is to be declared NULL VOID 7. The appellant craves leave to amend alter or delete any of the above grounds of appeal 2. The brief facts of the case that, the assessee is engaged in the business of civil contract works and also derives interest income from fixed

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

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

natural justice. While the Commissioner is free to exercise his jurisdiction on consideration of all relevant facts, a full opportunity to controvert them and to explain the circumstances surrounding such facts, as may be considered relevant by the assessee, must be afforded to him by the Commissioner prior to the finalisation of the decision.‟ Reference in this context may also

ALKA JAIN,SEONI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, CHHINDWARA

In the result, the appeal filed by the assessee is partly allowed

nature of business of the assessee and to meet the ends of justice direct the Assessing officer to restrict the disallowance

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

nature and accordingly further disallowed Rs.5,99,129/-. Considering the totality of the fact, I am of the view that the further disallowance of Rs.5,99,129/- is excessive and disallowance of Rs.2 lakh will meet the ends of justice

SUDHIR CHANDRA DATT,JABALPUR vs. INCOME TAX OFFICER CIRCLE 2(1), JABALPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudhir Chandra Datt, Vs. Ito, Circle – 2(1), 1148A, Napier Town, Aaykar Bhavan, Jabalpur-482001, Napier Town, Madhyapradesh. Jabalpur-482001, Madhyapradesh. Pan/Gir No. : Acspd5225E Appellant .. Respondent Appellant By : Shri.Sanjayseth.Ca & Shri.Sachinbajpai,Adv.Ar Respondentby : Shri.Shivkumar.Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed This Appeal Against The Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 143(3) & 250 Of The Act.

disallowance of expenses due not to non maintenance proper vouchers. We considering the overall facts, turnover and nature of business of the assessee and to meet the ends of justice

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

justice. Disallowance u/s. 14A: 3. Having perused entire record, we find that the assessee has earned and 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

BARNALI SAMANTA,JABALPUR vs. ITO WARD2(5), JABALPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

disallowances, the assessee would be given a fair opportunity to explain his position on the proposed additions/disallowances in accordance with the principle of natural justice

DUSHYANT SINGH,SATNA vs. DY. COMMISSIONER OF INCOME TAX , KATNI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaledushyant Singh, Vs Dcit, Prop. M/S R.R. Automobiles, Circle Katni. Mukhtiyarganj, Satna, Madhya Rpadesh-485001 (Appellant) (Respondent) Pan No.Azbps6247D Assessee By Shri Sapan Usrethe, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

disallowance of Rs. 6,65,611/- out of expenses claimed at Rs. 30,06,487/- from gross commission receipts of Rs 58,52, 189/- is unjustified, unwarranted, arbitrary, excessive and against the principles of natural justice

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

disallowance is not justified it is contrary to the provisions of section 43B,the entire addition should be quashed. 3. The addition has been made without affording opportunity to the assessee is devoid of natural justice