ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

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

11; (b) "State financial corporation" means a financial corporation established under section 3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951); (c) "State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956), engaged in the business

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SAGAR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. J.P.Tobacco Products Vs Acit, Pvt. Ltd., Patharia Phatak, Circle-Sagar. Damoh (M.P.). (Appellant) (Respondent) Pan No. Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

D E R PER OM PRAKASH KANT, A.M.: This appeal by the assessee is directed against order dated 04.05.2018 passed by Ld. Commissioner of Income Tax(Appeals)-1, Jabalpur [in short “Ld.CIT(A)”] for assessment year 2006-07, in relation to penalty u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”) levied by Assessing Officer

JILA SAHKARI KENDRIYA BANK KARAMCHARI SAKH SAHKARI SAMITI,SATNA vs. ASSISTANT COMMISSIONER OF INCOMETAX, KATNI

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalejila Sahkari Kendriya Bank Vs National E Karamchari Sakh Sahkari Assessment Samiti Maryadit Satna, Center, Income Tax Sahkar Bhawan, Behind Department, New Green Talkies, Pushpraj Delhi Colony, Satna (M.P)-485001. Acit, Katni (Appellant) (Respondent) Pan No. Aabaj4497Q Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

disallowing the benefit of section 80P(2)(d) for deduction of interest received from district cooperative bank. The claim should have been 1 | P a g e allowed. The addition made at Rs. 1,84,110/- is illegal and unjustified should be deleted. 2. The assessee in the instant case fulfils all the required conditions for deduction under section

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

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 154 and 250 of the Act. The assessee has raised the following grounds of appeal: 1. That the commissioner Appeals faceless erred in not condoning the delay in filling 10B audit report

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

D E R PER OM PRAKASH KANT, A.M.: These appeals by the Revenue are directed against the separate order, both dated 12.05.2023 passed by Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short “Ld.CIT(A)”] for the assessment years 2016-17& 2017-18.The issues involved in both the appeals being common, therefore, both the appeals were heard

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

D E R PER OM PRAKASH KANT, A.M.: These appeals by the Revenue are directed against the separate order, both dated 12.05.2023 passed by Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short “Ld.CIT(A)”] for the assessment years 2016-17& 2017-18.The issues involved in both the appeals being common, therefore, both the appeals were heard

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.

D E R PER YOGESH KUMAR U.S., JM:- The present appeals have been filed by the assessee against the different orders of ld. CIT(A)-1, Jabalpur dated 30.05.2016 & 26.03.2018. 2. At the outset, the ld. Counsel for the assessee submitted that the issue in this appeal is squarely covered in I.T.A. No.263/Jab/2016 Assessment Year:2012-13 2 assessee

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.

D E R PER YOGESH KUMAR U.S., JM:- The present appeals have been filed by the assessee against the different orders of ld. CIT(A)-1, Jabalpur dated 30.05.2016 & 26.03.2018. 2. At the outset, the ld. Counsel for the assessee submitted that the issue in this appeal is squarely covered in I.T.A. No.263/Jab/2016 Assessment Year:2012-13 2 assessee

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.

D E R PER YOGESH KUMAR U.S., JM:- The present appeals have been filed by the assessee against the different orders of ld. CIT(A)-1, Jabalpur dated 30.05.2016 & 26.03.2018. 2. At the outset, the ld. Counsel for the assessee submitted that the issue in this appeal is squarely covered in I.T.A. No.263/Jab/2016 Assessment Year:2012-13 2 assessee

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

In the result, the Revenue’s appeal is allowed on the aforesaid terms

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

section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. 4.2 We may begin by delineating the case of either side before us. The Revenue

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

In the result, the appeal of the Revenue is partly allowed

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

D E R PER YOGESH KUMAR U.S.:J.M. The present appeal has been filed by the Revenue against the order of learned CIT(A)-1, Jabalpur dated 29/03/2019 pertaining to assessment year 2014-15. In this appeal the Revenue has raised the following grounds: “1. Whether on the facts and in the circumstances of the case

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

D E R PER OM PRAKASH KANT, A.M.: These two appeals by the assessee are directed against the separate orders, both dated 22.11.2022 passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “Ld.CIT(A)”] for the assessment year 2019-20 to 2020-21 respectively. The issues involved in both the appeals are common, therefore

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

D E R PER OM PRAKASH KANT, A.M.: These two appeals by the assessee are directed against the separate orders, both dated 22.11.2022 passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “Ld.CIT(A)”] for the assessment year 2019-20 to 2020-21 respectively. The issues involved in both the appeals are common, therefore

NARESH KUMAR GOLCHHA OFFICER ,KATNI vs. INCOME TAX WARD.1 , KATNI

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleshri Naresh Kumar Golchha, Vs Ito, C/O-Samapat Lal & Sons, Ward-1, Raghunath Ganj, Katnia, Katni (M.P) Madhya Pradesh-483501. (Appellant) (Respondent) Pan No.Afhpg3398F Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

D E R PER OM PRAKASH KANT, A.M.: This appeal by the assessee is directed against order dated 08.03.2023 passed by Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short “Ld.CIT(A)”] for assessment year 2013-14, raising following grounds: 1. “That the Ld NFAC, Delhi, has grossly erred in facts of the case to confirm

BHARATKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(5), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Brahtakar Krishi Sakh Ito Ward-2(5) V. Sahkari Samiti Maryadit Annexe Building Aayakar 01, Barela Jabalpur-482001. Bhawan, Napier Town, Jabalpur-482001. Pan:Aabab4581D (Appellant) (Respondent)

11 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 23/12/2024 of learned Addl. Commissioner Income Tax (Appeals), Jodhpur [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following grounds of appeals: - “1. The learned Commissioner

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. In this regard, the Assessing Officer shall issue an appropriate show-cause notice duly indicating the reasons for the proposed additions/disallowances along with necessary evidences/reasons forming the basis of the same. Before passing the final

SHRI. NARSINGH RANGA,JABALPUR vs. DCIT, CIRCLE 2(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Shri Narsingh Ranga Dcit, Circle-2(1) V. Sharda Chowk, Nagpur Road, Aaykar Bhawan, Napier Jabalpur, Madhya Pradesh- Town, Jabalpur, Madhya 482001. Pradesh-482001. Pan:Acmpr1917P (Appellant) (Respondent) Appellant By: Shri Sanjay Seth, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

11 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 18.11.2024 pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeal: - “1. That on the facts

RAJESH JAIN,TIKAMGARH vs. PR.COMMISSIONER OF INCOME TAX GWALIOR, GWALIOR

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Rajesh Jain, The Pcit, Gwalior, Prop. M/S Gyan Tube Wells, Aayakar Bhavan City Centre Mau Chungi Road, Vs. Gwalior, M.P.472001. Tikamgarh-472001. Pan No. Aoqoj 4456 D Appellant Respondent

section 263 does not authorize him to start fishing and roving enquiries in matters of orders which are already roving enquiries in matters of orders which are already roving enquiries in matters of orders which are already concluded. concluded.  That the Order passed by Assessing Officer in accordance That the Order passed by Assessing Officer in accordance That the Order