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.

15. The case was selected for scrutiny through CASS and notice 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

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

15, it received contractual payment of Rs. 4,20,00,000/- and deposited cash worth Rs.6,10,520/-. Since the assessee had not filed returns in any of these years, notices under section 148 were issued to it. The assessee made due compliance to the notices under section 148. It filed a return

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

15, it received contractual payment of Rs. 4,20,00,000/- and deposited cash worth Rs.6,10,520/-. Since the assessee had not filed returns in any of these years, notices under section 148 were issued to it. The assessee made due compliance to the notices under section 148. It filed a return

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

disallowing interest Rs.42,16,333/- on loans and advances given by the assessee.” 2. Apropos to the grounds of appeal, the Ld. Counsel for the assessee reiterated the contents of written submissions for the sake of clarity the written submission of the assessee is reproduced as under: - “The Appellant respectfully submits the present appeal against the order dated 12.02.2025 passed

MEHROTRA BUILDCON PVT.LTD,SATNA vs. ASSTT.COMMISSINOR OF INCOME TAX CIRCLE , SATNA

In the result, the appeal filed by the assessee for the AY 2017-

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

section 43B and conflicting and ambiguous. The conflict should be resolved in favor of the assessee. 5. Without prejudice to the above grounds the CPC and CIT Appeal is not justified in disallowing the employers contribution that is covered by section43(B). The disallowance of employers contribution may please be allowed. 6. The applicant reserves his right to raise additional

MEHROTRA BUILDCON PVT.LTD,SATNA vs. ASSTT.COMMISSIONER OF INCOME TAX CIR , SATNA

In the result, the appeal filed by the assessee for the AY 2017-

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

section 43B and conflicting and ambiguous. The conflict should be resolved in favor of the assessee. 5. Without prejudice to the above grounds the CPC and CIT Appeal is not justified in disallowing the employers contribution that is covered by section43(B). The disallowance of employers contribution may please be allowed. 6. The applicant reserves his right to raise additional

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

15 | P a g e 80P(2)(a)(i) of the Act and limits the profit earned from activity of the credit facility to its members only. The relevant finding of Hon’ble Supreme Court is reproduced as under:- 45. “To sum up, therefore, the ratio decidendi of Citizen Cooperative Society Ltd. (supra), must be given effect to. 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”

15,02,000,the only income of the trust claimed exempt even if benefit of section 11 not given and can not be disallowed

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

disallowances and surrender of income and the additions are made without any evidences and no adequate opportunity of hearing was provided. The Ld. AR emphasized on the each ground of appeal of the revenue and made exhaustive submissions on the disputed issues and the Ld.AR supported the order of the CIT(A) to the ITA No. 19/JAB/2019 & CO. 04/JAB/2019

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

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

15-16). How could that be, i.e., the disallowance exceeding the deduction claimed which, being qua income, 7 | P a g e ITO v. MP Rastriya Koyla Khadan ECS could at best be claimed at the total income. Sure, the assessee has despite claiming the entire net profit as deductible, returned a net income of rs. 2060. The same

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

15. In other words, any deduction otherwise allowable under the act shall not be allowed unless it is actually paid. In the instant case, the AO found appellant guilty for not discharging its liabilities before the end of relevant financial year and disallowed following sum placing reliance on provisions of section

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

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

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 PER KUL BHARAT, VICE PRESIDENT.: This appeal

ASHWANI KUMAR SEHGAL,KATNI vs. INCOME TAX OFFICER, KATNI

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleashwani Kumar Sehgal Vs. Ito-1. M/S. Sehgal Industries, Katni-483501, Madhav Nagar Gate, Madhyapradesh. Katni-483501, Madhyapradesh. Pan/Gir No. : Ajgps0132E Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Advocate.Ar Respondentby : Shri.Shivkumar. Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi /Cit(A) A Passed U/Sec 154 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

section 154. 3. The learned Commissioner of Income tax (Appeal) was not justified in confirming the addition of Rs.89,108 on account of depreciation claimed by the appellant at the rate of 30% on Higher vehicle as it was rightly been claimed and addition was confirmed without properly appreciating the facts of the case. 4. The learned Commissioner of Income

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

15,77,156/- on account of deemed: dividend.\nIt is submitted that assessee is one of the shareholder of Datt Real Infra\nPvt. Ltd. from whom assessee firm is having business transaction.\nAssessee is having the business transaction with the company and the\ncopy of agreement are submitted with the AO. All the transactions are\nthrough cheques and related

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Kul Bharatshri Nikhil Choudhary

section 144 and further erred in mentioning that assessee has produced partial purchase bills only during assessment proceeding 12. The revision order dated 19/01/2022 is bad in law for other reasons also hence may kindly be cancelled. 13. The assessee craves the leave to add or amend any ground of appeal.” 2. The facts of the case are that

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

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

15,102/- by adopting 8% of Net profit on total cash deposits of Rs.89,20,000 and Closing Balance of Joint account Rs.18,780/-(total Rs.89,38,780/-). 7. On the facts and in the circumstances of the facts the CIT(A) was not justified in confirming the addition of Rs.14,265/- to the income of the assessee.” 2. Brief