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.

3. On the facts and in the circumstances of the case, the learned CIT(A) was not justified in confirming disallowance of interest paid Rs.21,215/- on account of late deposit of TDS. 4. On the facts and in the circumstances of the case, the learned CIT(A) was not justified in confirming disallowance of Rs.50,000/- made under section

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)

143(3) and an addition of Rs. 22,16,080/- was made, which included an addition of Rs. 21,72,628/- on account of bogus short term capital loss on sale of shares. Subsequently, this assessment order was set aside by the ld. PCIT-1, Jabalpur under section 263 of the Act on the grounds that the assessee had transferred

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

3. In this case the assessee being purely educational institution its income was exempt under Section 10(23C)(iiiad) of the Income Tax Act. That due to change in law the assessee Trust was required to obtain registration under Section 12AA of the Income Tax Act. For this purpose the assessee submitted an application for registration under Section 12AA before

SUDEEP PANDYA L/H LLA JAYESH PANDEYA,CHHINDWARA vs. PR.COMMISSIONER OF INCOME TAX, JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

section 143(3) of the Income Tax Act, 1961 dated 16/12/2019 is erroneous in so far as it is prejudicial to the interest of revenue. Accordingly, the said order is SET ASIDE FOR DE- NOVO CONSIDERATION, with the direction to the Assessing Officer to pass a fresh Assessment Order. The A.O. is further directed to pass a suitable order

INCOME TAX OFFICER, WARD-1(1), JABALPUR, JABALPUR vs. SHAKTI MAHILA SANGH BAHU-UDDESHIYA SAHKARI SAMITI MARYADIT, MAJHOLI

In the result, the appeal of the Department is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2017-18 Income Tax Officer, Ward- Vs Shakti Mahila Sangh Bahu-Uddeshiya 1(1), Jabalpur, M.P. Sahkari Samiti Maryadit, Majholi Pan:Aafas3026A (Appellant) (Respondent)

143(3) r.w.s. 263 and 144B of the Act on 28.03.2023 determining the assessee’s total income at Rs.1,72,53,990/-. The amount 2 A.Y.- 2017-18 Shakti Mahila Sangh Bahu- uddeshiya Sahkari Samiti Maryadit of Rs. 1,72,53,990/- was treated as commission income received against services provided as business correspondent and assessed under income from other

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)

Section 115BAA of the Act in the ITR Form filed for the year under consideration and not filing Form No. 10-IC is merely a technical lapse and benefit of taxation u/s. 115BAA of the Act cannot be 1 A.Y. 2023-24 Jabalpur Entertainment Complexes P. Ltd. denied merely because of procedural error when other conditions are fulfilled

M/S ANUSHREE ENGINEERING,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

In the result, subject to the caveat stated at para 3

Bench: Sh. Sanjay Arora, Hon'Ble

section 143(3) and u/s. 143(3) 1 ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 confirming the levy of penalty u/s. 271(1)(c) of the Act, for the Assessment Year (AY) 2006-07. 2.1 The facts of the case

M/S.ANUSHRI ENGINEERING,JABALPUR vs. INCOME TAX OFFICER WARD 2(1), JABALPUR

In the result, subject to the caveat stated at para 3

Bench: Sh. Sanjay Arora, Hon'Ble

section 143(3) and u/s. 143(3) 1 ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 confirming the levy of penalty u/s. 271(1)(c) of the Act, for the Assessment Year (AY) 2006-07. 2.1 The facts of the case

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.

143(2)/142(1) were served upon the assessee. Assessee was unable to comply with the notices for the reason that search was conducted on 16.10.2014 in the entire Singhania Group which also included assessee’s firm M/s. Tirupati Construction. However, learned Assessing Officer, on going through the panchnama copy dated 02.02.2015 showing the warrant of search, observed that

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

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

section 263 are not satisfied. The order made is without jurisdiction should be quashed. 2. That, The learned PCIT has failed to record specific finding based on case specific facts that the order made u/s 143(3) by AO is erroneous and prejudicial to the interest of revenue. The order should be annulled. I.T.A. No.37/Jab/2022 Assessment Year

M/S RAMBILAS GATTANI vs. INCOME TAX OFFICER WARD-1,

In the result, assessee’s appeal is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 01/Jab/2016 "" " " " " " "  / Assessment Year : 2008-09   M/S. Rambilas Gattani, Income Tax Officer, Mohta Plot, Tilak Ward, Vs Ward 1, Pipariya, Dist. Hoshangabad

3. Keeping in view the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) is not justified in law in directing M/s. Rambilas Gattani Vs. ITO AY : 2008-09 the learned Assessing Officer to disallow 1/5th out of Bardana Purchase Account as against 1/4th disallowed by the learned Assessing Officer. 4. Keeping in view the facts

LATE SHRI TIRATH RAJ SINGH,THROUGH LEGAL HEIR SHRI GYANENDRA SINGH, VIDEH NIKUNJ, NEAR JAWAHAR PARK, SIDHI(M.P),SIDHI vs. INCOME TAX OFFICER -2, , REWA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

143(3) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) was set aside by the ld. Commissioner of Income Tax (CIT) vide order dated 18.03.2013 on account of alleged omission on the part of the Assessing Officer to examine the issue of payments made in violation of provisions of Section 40A(3) of the Act. In the consequential

KHANNA AUTOMOBILES REWA,REWA vs. INCOME TAX OFFICER, REWA

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2014-15 Khanna Automobiles V. Income Tax Officer 01 M/S Khanna Automobile, Ward-1 Bus Stand, Rewa, Madhya Income Tax Office, Kothi Pradesh-486001. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aahfk4140J (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

3 of 5 profit & loss account (b) The assessee firm made investment of Rs.25,00,000/- which would fetch exempt income and no disallowance as per Rule 8D of Income Tax Rules, 1962 (“Rules”, for short) was made by the assessee and (c) It was noticed that total investment into the shares of M/s. Khanna Polyware

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

disallowance as directed by Ld. PCIT. On further appeal, the assessee brought to the knowledge of Ld.CIT(A) that the Tribunal has quashed the order passed u/s 263 of the Act and therefore, consequent order of the AO does not survive. However, Ld.CIT(A) upheld the order by observing as under:- 5. “During the appellate proceedings the appellant

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)

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 was seen

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

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

143(3) of I.T. Act 1961 on 26/02/2014 by ITO, Ward - 1, Katni after due examination of audited financial statements and books of account. A.O. has made addition of Rs. 1,00,000/ - out of various expenses claimed in profit and loss account. 8. Notice u/s 148 of I.T. Act 1961 was issued on 07/01/2016. The reasons recorded indicate that

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

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

143(3) of I.T. Act 1961 on 26/02/2014 by ITO, Ward - 1, Katni after due examination of audited financial statements and books of account. A.O. has made addition of Rs. 1,00,000/ - out of various expenses claimed in profit and loss account. 8. Notice u/s 148 of I.T. Act 1961 was issued on 07/01/2016. The reasons recorded indicate that

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.

143(2) of the I.T. Act, 1961 was issued and duly served upon the assessee. The I.T.A. No.55/Jab/2019 Assessment Year:2014-15 2 assessee a civil contractor and derives income from civil construction. During the scrutiny of Profit & Loss Account, it was observed by the AO that the assessee had furnished incomplete bill and vouchers in respect of other expenses