M/S A R TRANSPORT,SATNA vs. INCOME TAX OFFICER, SATNA

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. A.R.Transport, Vs Ito, Delha Mod, Sarla Nagar, Ward-1, Satna Maihar Distt., Satna-485772 (Appellant) (Respondent) Pan No. Aayfa6634L Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 22/09/2023

2. At the time of hearing, despite notifying neither anyone attended the proceedings nor filed any adjournment application on behalf of the assessee. Therefore, the appeal is heard ex-parte qua the assessee after hearing the Ld Departmental Representative and material available on record. 3. The only controversy in the case of the assessee is disallowance of employee’s contribution

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

2. able to be paid; and 3. debts owned by a business The Chambers Dictionary (New Edition) defines the word payabl e' as "that may or should be paid; due or profitable" Black's Law Dictionary, Sixth Edition defines the term 'payable' as under :- "Capable of being paid; suitable to be paid; admitting or demanding payment justly due; legally enforceable

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

2,72,850/- for furnishing of inaccurate particulars of income. (iii) In result, these grounds of appeal are decided against the assessee.” 4 | P a g e J.P.Tobacco Product Pvt.Ltd. vs ACIT 3. Before us, Ld. Counsel for the assessee submitted that paper publication of the obituary also contained name of the company and it was not a mere intimation

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

22 cannot have retrospective operation. 4. That section 36(1)(va) and 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

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

22 cannot have retrospective operation. 4. That section 36(1)(va) and 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

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

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

2,81,772/- on account of disallowance of\ninterest expenses. It is submitted that assessee during the period of\nconsideration has advanced amount of 22,26,848/- to his mother Smt.\nMaitri Datt and Datt Entertainment Pvt. Ltd., on the other hand assessee\nhas is having the personal capital of Rs.4,54,62,659/- from his father'\nconcern Datt Associates

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.

22,420/- and passed the order u/s 143(3) of the Act dated 16.12.2019. 3. Subsequently, the Pr. CIT on perusal of the records and information found that the order passed by the AO under section 143(3) of the Act is erroneous and prejudicial to the interest of the revenue as the A.O has failed to conduct proper enquiries

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

22 05 2025 Date of pronouncement: 30 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 10.02.2024 of learned Addl. Commissioner Income Tax (Appeals)- 9, Mumbai [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following

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)

2 A.Y. 2023-24 Jabalpur Entertainment Complexes P. Ltd. intimation order under section 143(1) by not allowing the benefit of section 115BAA, solely on the ground that Form 10-IB was filed instead of Form 10-IC. It was submitted that the provisions of section 143(1) were quite clear in their requirement, that prior to the passing

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)

2. The facts of the case are that there was an information related to the assessee that she was involved in obtaining bogus short term capital loss by furnishing fabricated anti dated contract note of shares of Ashutosh Paper Mills Limited. On this basis, the case was taken up under section 147 r.w.s. 143(3) and an addition

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,

In the result, the levy of penalty is cancelled and the appeal of the appellant is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleacit, Vs. Shri Jammu Beg, Satna, M/S Mirza Transport, Madhya Pradesh. Main Road, Waidhan, Singrauli. Madhya Pradesh.

disallowed the accounting charges paid u/s 40(a)(ia) and added entire amount u/s 68 and imposed penalty under Sections 271Dand 271E. The tribunal deleted penalty imposed by AO. The High Court held that loans taken were genuine and same was for business Jammu Beg. exigency. It was not case of undisclosed income. Reasonable cause for not levying penalty existed

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

disallowing condonation of filling appeal application. ., The order passed by Ld. CIT (A) NFAC under section 250 of the IT Act 1961 is bad in law on facts and liable to be quashed. 4. The Ld. CIT(A)-NFAC has erred on facts and in law in conforming levy of penalty of Rs. 5,45,849/- under section

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

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 on these grounds by the Hon'ble ITATS. Thus

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

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 on these grounds by the Hon'ble ITATS. Thus

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

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.

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 consideration the Commercial Expediency of the Borrowing and belon

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.

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 consideration the Commercial Expediency of the Borrowing and belon

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.

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 consideration the Commercial Expediency of the Borrowing and belon