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

disallowances. 9. In the result, the appeal filed by the assessee is allowed. Order pronounced in the Court on 3rd June, 2022 at Ahmedabad. In lieu of the explanation and case laws referred it is requested that the intimation order under section 143(1) under relevance may kindly be quashed and in alternative the expenses

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

disallowance of the interest. The Tribunal held that if there could be two views about the claims of the assessee, the explanation offered by it cannot be said to be false. The penalty was accordingly deleted by the Tribunal. The order of the Tribunal was maintained by the High Court. It was contended on behalf of the Revenue, before

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

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.

13,425/-. This second issue raised by the Revenue in ground no.2 is also dismissed. 8. Apropos issue no.3 which is arisen on account of estimated disallowance of expenses of Rs.34,72,050/- being 5% of the total expenses, we observe that the Assessing Officer has merely made an ad-hoc disallowance while completing the assessment under Section

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

disallowed the following payments u/s. 43B a) Service Tax Collected Rs.22,65,73,334/- b) Swatch Bharat Cess Rs. 1,06,68,102/- c) Kisan Kalyan Cess Rs. 42,52,993/- d) Tax deducted at source Rs.1,88,16,240/- 9. The appellant has also stated that opening balance in TDS payable account as on 01.04.2016 is at Rs. 1

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

disallowing the claim of depreciation and imposing the tax on the same which is neither correct nor justified therefore same is liable to be deleted. However, prior to arguing the same, the ld. Counsel for the assessee, Shri Mishra, would plead for admission of legal Grounds (Gds. 3 & 4), reading as under, also praying for their adjudication first inasmuch

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.

13. The learned Assessing Officer made the addition of Rs.1,21,807/- on the ground that the assessee was following single or aggregate payment to same person during a day exceeding Rs.20,000/- which is in contravention of section 40A(3) of the Act. 14. The learned CIT(A) while restricting the addition held as under: “6.4.3.DECISION:- I have carefully

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

1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition

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

1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition

ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA

In the result, the Revenue’s appeal is dismissed

disallowance of depreciation was, under the circumstances, not justified, and directed its deletion. Aggrieved, the Revenue is in appeal. 4. The respective cases 4.1 The Revenue’s case is that the sole premise of the deletion by the ld. CIT(A) is the non-establishment of the nexus between the funds received by the Bank from GoI and the purchase

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)

13 Formulation of the issues 4.1 As would be apparent from the foregoing, the issues arising for adjudication are as under: [ a). whether any addition under section 69A or, as the case may be, s. 69B, i.e., toward excess stock of finished goods of iron ore (manganese ore) is maintainable in the facts and circumstances of the case

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)

13 Formulation of the issues 4.1 As would be apparent from the foregoing, the issues arising for adjudication are as under: [ a). whether any addition under section 69A or, as the case may be, s. 69B, i.e., toward excess stock of finished goods of iron ore (manganese ore) is maintainable in the facts and circumstances of the case

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)

13 Formulation of the issues 4.1 As would be apparent from the foregoing, the issues arising for adjudication are as under: [ a). whether any addition under section 69A or, as the case may be, s. 69B, i.e., toward excess stock of finished goods of iron ore (manganese ore) is maintainable in the facts and circumstances of the case

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)

13 Formulation of the issues 4.1 As would be apparent from the foregoing, the issues arising for adjudication are as under: [ a). whether any addition under section 69A or, as the case may be, s. 69B, i.e., toward excess stock of finished goods of iron ore (manganese ore) is maintainable in the facts and circumstances of the case

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

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

13,449/- disallowance of the said 3 A.Y. 2017-18 Krishna Construction Company expenses under section 40a(ia) of the Income Tax Act and initiated penalty proceedings under section 270A. The ld. AO also noted that the assessee had shown receipt of Rs.20,38,532/- from Executive Engineer, Bansagar, Keoti Canal Division, Rewa, but as per 26AS, the assessee

M/S SRBH EBGUNEERING & EQUIPMENT PVT LTD DELHA MOD, SARLA NAGAR , MAIHAR DISTT SATNA(M.P),SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX , DCIT CIR KATNI, JABALPUR

In the result, the assessee’s appeal is allowed

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

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench, following it’s decision in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021). Sh. Mehrotra, the ld. Sr. DR, would, on asking, concede to this being

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

1) at Rs. 13,76,224, while the Assessing Officer (AO) has disallowed, in addition thereto, rs. 7,49,40,575, being the interest on bank deposits, duly credited to it‘s Profit & Loss Account (PB pgs. 15-16). How could that be, i.e., the disallowance exceeding the deduction claimed which, being qua income

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.

1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took into