SANJAY KALE vs. INCOME TAX OFFICER-1,

In the result, appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 234/Jab/2015 "" " " " " " "  / Assessment Year : 2008-09   Sanjay Kale, Income Tax Officer-1, Vishnu Nagar, Parasia Road, Vs Chhindwara (Mp) Chhindwara (Mp) Pan : Amcpk 1268 L / (Appellant) / (Respondent)         Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri P.D. Chougule, Dr $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 22.09.2015 Vide Appeal No.J/Cit/A/I/Jbp/Ito/W/I/Cwa/203/10-11, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 24.12.2010 By The Ito-1, Chhindwara.

11,15,549/- same should be deleted. 3. The learned CIT(A) failed to appreciate that Section 40(a)(ia) and 194H had no application in the facts of the case no disallowance could be made by the A.O. for overriding payment of commission to kamal kumar Ahilya addition is unwarranted. 4

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

11. In view of the forgoing discussion, the assessment is hereby made by disallowing the amount of Rs.1,84,110/- for non- 4 | P a g e fulfilment of requisite conditions laid down to claim deduction u/s 80P(2)(d) of the Income Tax Act, 1961. The sum payable/refund of any amount due on the basis of the assessment

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”

4) That the Comm. (appeals) erred in not adjudicating the ground of corpus donation Rs. 15,02,000,the only income of the trust claimed exempt even if benefit of section 11 not given and can not be disallowed

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

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S.TIRUPATI CONSTRUCTION (PAN AACFT8104E), OPP. RAILWAY STATION, BURHAR, DIST.- SHAHDOL (M.P.)

In the result, issue no.3 raised by the Revenue in ground no

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 25/Jab/2017 "" " " " " " "  / Assessment Year : 2012-13   Asstt. Commissioner Of M/S. Tirupati Construction, Income-Tax, Vs Opp. Railway Station, Burhar, Central Circle Distt. – Shahdol (Mp) Jabalpur Pan : Aacft 8104 E / (Appellant) / (Respondent)         Revenue By : Shri V.B. Sargar, Dr Assessee By : Shri B.K. Nema, Adv. $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Revenue For Assessment Year 2012-13 Is Directed Against The Order Of The Cit(A)-2, Jabalpur Dated 14.03.2017 Vide Appeal No.J/Cit(A)2/Jbp/Acit/Cir/Katni/024/2015-16, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 17.03.2015 Framed By The Acit, Circle-Katni.

Section 44AB of the Act and all the impugned expenses and purchases have been examined by the ld. CIT(A) and no mistake has been pointed out by the First Appellate Authority. Learned Departmental Representative has also been unable to prove any distinguishing fact to show that in the past such disallowances have been made which have been confirmed

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

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

disallowed, i.e., Rs. 238.29 lacs. Where and what, one may ask, is the ambiguity, either on facts or in law? The Apex Court in CIT v. Gold Coin Health Foods (P.) Ltd. [2008] 304 ITR 308 (SC), a decision by its' larger bench, reversed the decision by the 12 Hon'ble Gujarat High Court wherein it was held that penalty

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.

4 of the Revenue’s appeal. Accordingly, the same is dismissed. 20. Ground No. 5 is regarding granting relief of Rs.3,99,129/- out of total disallowance of Rs.5,99,129/- made by the Assessing Officer on account of disallowance of telephone and mobile expenses. 21. The assessee claimed administrative expenses, the expenses made on account of telephone and mobile

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.

11,41,140 TOTAL 4,12,49,060 7. The assessee produced some vouchers regarding the expenses. However, the Assessing Officer accepted the vouchers of bank commission and rejected other expenses. Learned CIT(A) while restricting the addition held as under: “i. Labour Expenses The labour register was produced before the Assessing Officer and no adverse comment was made except

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

In the result, the assessee’s appeals are allowed

Bench: Sh. Sanjay Arora, Hon'Ble

11, CPC, Income Tax Department, 128,Gandhi Ward, Bengaluru, Karnataka -560500 Parasia, Chhindwara, Chhindwara(M.P.)-480441 [PAN: AUMPM9207F] (Appellant) (Respondent) Appellant by Sh. JancyBiju , Advocate Respondent by Sh.S.K.Halder, DR Date of hearing 26/10/2021 Date of pronouncement 18/11/2021 ORDER Per Sanjay Arora, AM This is a set of two Appeals by the Assessee, i.e., for two consecutive years, being assessment years

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

Bench: Shri Nrs Ganesanassessment Year: 2014-15

4 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT (ii) in respect of r a t e of deduction of †ax a† source, where such rate is no† in accordance wi†h †he provisions of †his Act (2) For the purposes of processing of statements under sub-section (\), the Board

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all the three appeals stand allowed

Bench: Shri Nrs Ganesanassessment Year: 2014-15

4 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT (ii) in respect of r a t e of deduction of †ax a† source, where such rate is no† in accordance wi†h †he provisions of †his Act (2) For the purposes of processing of statements under sub-section (\), the Board

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

Bench: Shri Nrs Ganesanassessment Year: 2014-15

4 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT (ii) in respect of r a t e of deduction of †ax a† source, where such rate is no† in accordance wi†h †he provisions of †his Act (2) For the purposes of processing of statements under sub-section (\), the Board

HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,

In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed

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

sections 4 & 5 of the Act. Given the clear law, the issue arising to our mind is principally one of fact. There is no evidence whatsoever that any settlement has been, as claimed, arrived at between the parties, much less during the current year, i.e., on the first day of the accounting year, on which the debit notes were entered

M/S SHOBHA MINERALS (DHAMKI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

M/S SHOBHA MINERALS (KEVLARI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (KEVLARI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (DHAMKI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

disallowed under section 69C, per proviso thereto. As such, either way, the entire sale (net realizable) value of the stock, to the extent in excess of book stock, is liable to be added to the assessee’s income for the relevant year. The second aspect that needs to be clarified in this regard is if, on the other hand

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

11. 24.07.2020 15.02.2020 93715 17571.56 76143.44 93715 12. 24.07.2020 15.05.2020 89930 16861.88 73068.13 89939 13. 17.04.2020 15.05.2020 90953 17053.69 73899.31 90953 Total 259597.88 3 | P a g e ITA Nos.8 & 9/Jab/2023 Ultra Clean and care Ser vices P.Ltd. 5. Ld. Counsel for the assessee accordingly, submitted that disallowance for employee’s share of contribution for ESI/PF may be disallowed