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

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

disallowed by Assessing Officer & 7 | P a g e confirmed by the Ld.CIT(A) by relying upon decision rendered by Hon’ble Karnataka High Court in case of principle Ld.CIT Vs. Totgar’s Co-Operative Sales Society Ltd. 7. Issue as to the allow-ability of the deduction claimed by the Assessee u/s. 80P (2)(d

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)

D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. CIT(A) under section 250 of the Income Tax Act, passed on 26.07.2024, rejecting the appeal of the assessee against the orders of the ld. AO passed under section 144 of the Income

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

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

D E R Per Sanjay Arora, AM: This is an Appeal by the Revenue, agitating the 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

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

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 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

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

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

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

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 11.09.2024, pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeal: - “1. That on the facts and circumstances of the case

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

D. The assessee is raising an additional ground of appeal to say that the Assessing Officer should have allowed the benefit of section 11(2) of the Income Tax Act for accumulation of income. Since the assessee submitted Form No.10 through speed post on 31.08.2015 to the Income Tax Officer (Exemption), Jabalpur. The assessee is, therefore, entitled for benefit

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

D E R PER OM PRAKASH KANT, A.M.: This appeal by the Revenue is directed against order dated 12.03.2018 passed by Ld. Commissioner of Income Tax(Appeals)-1, Jabalpur [in short “Ld.CIT(A)”] for the assessment year 2013-14, raising following grounds: 1. “That on the facts and circumstances of the case, Id.CIT(A) erred in deleting the addition

RAJSILA STONE CRUSHER,SIDHI vs. INCOMETAX OFFICER WARD 2 , REWA

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2012-13 Rajsila Stone Crusher V. Income Tax Officer Prop Shri Pushpraj Singh, 15 Ward-2 Shastri Nagar, Gopadbanas, Income Tax Office, Kothi Distt-Sidhi-486661. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aalfr4762R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 17 09 2025 O R D E R

D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Addl. Commissioner of Income-tax (Appeals)-1, Delhi dated 16.05.2024, pertaining to the assessment year 2012- 13. The assessee has raised the following grounds of appeal: - “1. The Learned Commissioner of Income Tax (Appeal) ADDL/JCIT (A)-1 Delhi

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

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

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

D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 18.11.2022 under section 250 of the Income Tax Act, 1961 dismissing the appeal of the assessee against the order of the ITO, Ward, Seoni under section 143(3) of the Act dated 28.02.2014. The grounds

BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

D E R PER OM PRAKASH KANT, A.M.: The appeal by the assessee is directed against order dated 08.08.2022 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, on the facts and in the circumstances of the case the assessment order passed