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

disallowed by the learned Assessing Officer. 4. Keeping in view the facts and circumstances of the case, the Hon'ble Commissioner of Income Tax (Appeals) is not justified in directing the learned Assessing Officer to allow interest @ 15 % as against 18 % claimed by the appellant. At any rate the addition sustained is highly excessive and unwarranted in the facts

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)

section 80P of the act without appreciating that in subsequent year it was duly allowed by the AO and also by CPC and hence disallowance in the year under consideration is bad in law. 5. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the addition on account of interest of Rs. 18

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)

section 80P of the act without appreciating that in subsequent year it was duly allowed by the AO and also by CPC and hence disallowance in the year under consideration is bad in law. 5. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the addition on account of interest of Rs. 18

INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA

In the result, the appeal of the Revenue is hereby dismissed

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

section 57 of the Income-tax Act, 1961 and net income from other sources has been shown Rs. 48,300/- and hence the assessee has wrongly filed ITR in a different form and hence the disallowances have been rightly made by the Assessing Officer. 9. The snippets of the written submission filed by the assesese before

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 (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

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

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

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

disallowed by the AO, is sustained. However, the employer’s contribution to ESI/PF paid after due date under the relevant Act but paid before the due date of the filing of the return of income, is allowable as per provision of section 43B of the Act, and therefore, relevant grounds of appeal of 3 | P a g e ITA Nos.14

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

disallowed by the AO, is sustained. However, the employer’s contribution to ESI/PF paid after due date under the relevant Act but paid before the due date of the filing of the return of income, is allowable as per provision of section 43B of the Act, and therefore, relevant grounds of appeal of 3 | P a g e ITA Nos.14

M/S. R M SALES AND SERVICES PRIVATE LIMITED,SATNA vs. INCOME TAX OFFICER, WARD-2 , SATNA

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

Bench: Shri Kul Bharatassessment Year: 2019-20 M/S. R.M. Sales & Services V. Income Tax Officer, Pvt. Ltd. Ward-2 Delha Mod, Sarla Nagar, Maihar Civil Lines, Satna - Distt. Satna-485772 (Mp). 485001. Pan:Aadcr5893G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R

disallowing the claim made by the appellant aggregating to Rs 2,87,332/comprising of employee’s contribution of PF Rs 2,68,582/- and Gratuity of Rs 18,750/- by applying 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

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”

section 11 not given and can not be disallowed u/s 143(1) being disputable by the CPC as not being prima facie disallowable and treating the same as gross income for levying the tax Rs. 349690/-.Relied on Serum Institute case (2018) TTJ 0820 (Rune Trib) and Shri Guru Singh Sabha (2018) 068 ITR (Trib) 0394 Delhi ITAT. 5) That

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

disallowance following the binding precedents in the case of the assessee itself. For ready-reference, the finding of Tribunal in the case of the assessee in ITA No217/Jab/2015 and others for AY 2007-08 and others dated 27.04.2018 is reproduced as under:- 18. “We have heard the rival contentions and perused the record placed before us and have gone through

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

disallowance following the binding precedents in the case of the assessee itself. For ready-reference, the finding of Tribunal in the case of the assessee in ITA No217/Jab/2015 and others for AY 2007-08 and others dated 27.04.2018 is reproduced as under:- 18. “We have heard the rival contentions and perused the record placed before us and have gone through

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.

disallowance following the binding precedents in the case of the assessee itself. For ready-reference, the finding of Tribunal in the case of the assessee in ITA I.T.A. No.263/Jab/2016 Assessment Year:2012-13 3 No217/Jab/2015 and others for AY 2007-08 and others dated 27.04.2018 is reproduced as under:- 18. “We have heard the rival contentions and perused the record

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.

disallowance following the binding precedents in the case of the assessee itself. For ready-reference, the finding of Tribunal in the case of the assessee in ITA I.T.A. No.263/Jab/2016 Assessment Year:2012-13 3 No217/Jab/2015 and others for AY 2007-08 and others dated 27.04.2018 is reproduced as under:- 18. “We have heard the rival contentions and perused the record

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.

disallowance following the binding precedents in the case of the assessee itself. For ready-reference, the finding of Tribunal in the case of the assessee in ITA I.T.A. No.263/Jab/2016 Assessment Year:2012-13 3 No217/Jab/2015 and others for AY 2007-08 and others dated 27.04.2018 is reproduced as under:- 18. “We have heard the rival contentions and perused the record