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)

250 of the Income Tax Act, 1961, dismissing the appeals against the orders of the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961, passed by the ld. AO for the assessment years 2013-14 to 2015-16. The grounds of appeal in the said appeals are as under: - “1. The learned Commissioner of Income

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

6 Considering the facts that assessee had receive a loan of Rs. 5,00,000/- from Smt. Madhu Agrawal and Rs. 45,00,000/- from Ms. Shivani Agarwal by account payee cheque, depositors are identified and capable of lending said amount, transaction is genuine. Id. CIT (A) erred in not accepting the loans of Rs. 20,00,000/- and adding

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

SMT HANSA SHAH,JABALPUR vs. DCIT CIRCLE 2(1) JABALPUR, JABALPUR

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

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

250 of the Income Tax Act, 1961 dismissing the appeals of the assessee filed against the orders of the ld. AO under section 143(3) of the Income Tax Act on 14.11.2018. The grounds of appeal are as under:- “1. The order passed by the Ld CIT (A) supporting the order of Ld AO is bad in law and facts

YUVIKA ALLOYS,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the assessee‟s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Bleassessment Year: 2016-17 Yuvika Alloys, Income Tax Officer, Vs. Ward -1(1), Jabalpur Jabalpur [Pan : Aabfy 1482H] (Appellant) (Respondent) Appellant By Shri Rajeev Nema, Advocate Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 23/02/2022 Date Of Pronouncement 08/03/2022

disallowances in respect of cash purchases (at Rs.1,56,901) and liquidated damages (Rs. 1 Yuvika Alloys v. ITO 1,32,137), i.e., aggregating to Rs. 2,89,038, to the returned income, assessing the income at Rs.6,48,980. 3. Being aggrieved, the assessee filed an appeal before the ld. CIT(A). However, due to the sickness

SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH

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

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021

250(6) of the Act (again, read out during hearing), which mandates that the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. The provision is clear and unambiguous, and draws no exception for an ex parte order. That

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)

disallowed 10% of these expenses and made an addition of Rs. 13,470/-. 5. Aggrieved with these additions, the assessee filed an appeal before the ld. CIT(A). However, the ld. CIT(A) in his order under section 250 of the Income Tax Act, dated 18.11.2022, recorded the fact that the assessee had not submitted any supporting documents such

M/S NARSINGH EXTRACTION & ALLIED PRODUCTS P. LTD,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Narsingh Extraction & Vs Asst.Cit, Allied Products P.Ltd., Circle-2(1), 389, Gupteshwar Ward, Jabalpur Madan Mahal, Jabalpur. (Appellant) (Respondent) Pan No. Aabcn2387H Assessee By Shri Neeraj Agrawal, Ca Revenue By Shri Saad Kidwai, Cit Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023

section 43B of the Act. 6. That on the facts and in the circumstances of the case the Id AO was not justified in disallowing Rs. 80,000/- out of packing material expense and Rs. 20,000/- out of refinery chemical expense on conjecture and surmises. 7. That considering the fact that poojan expense of Rs. 96,045/- incurred

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)

250 of the Income Tax Act, 1961 on 22.05.2024 wherein the ld. CIT(A) had allowed the appeals of the assessee against the orders of the ld. AO under section 143(3) r.w.s. 263 dated 28.03.2023. The grounds of appeal are as under:- “1. Whether, on the facts and in the circumstances of the case

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)

250 of the Income Tax Act, 1961 on 04.10.2024, dismissing the appeal of the assessee against the intimation under section 143(1), issued by the DCIT, CPC, Bengaluru, wherein the assessee was denied the benefit of taxation under section 115BAA of the Income Tax Act, 1961. The grounds of appeal are as under: - “1. On the facts

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)

section 144 of the Income Tax Act, 1961 on 19.12.2019. The grounds of appeal are as under:- “1. On the facts and in the circumstances of the case, the Id. CIT(A)(NFAC) erred on. facts and in law in confirming the assessment made under sec. 144 of the IT Act, 1961 made for A.Y. 2017-18 refusing to condone

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

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

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

section 250 of the Income Tax Act, 1961 is illegal and bad in law being ex-parte, thus violating the "principle of natural justice", by not giving proper opportunity to the assessee; who was bedridden due to heart problem and 1 | P a g e was thus prevented in giving replies to the notices which is a reasonable cause

ANIL KUMAR JAIN,BINA vs. INCOME TAX OFFICER BINA, BINA

In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Anil Kumar Jain, Vs. Ito, Bina 7, Shrut Nilay Chaitanya Dham, Bina, Madhya Pradesh Pan:Abzpj8271G (Appellant) (Respondent) Assessee By: Sh. Sapan Usrethe, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 21.05.2025 O R 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 14.03.2023 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee Against The Order Of The Ito, Bina Dated 22.12.2017. The Grounds Of Appeal Are As Under:- “1. That On The Facts & In The Circumstances Of The Case The Order Of The Learned Lower Authorities Are Vitiated On Several Grounds Hence The Same May Kindly Be Quashed. 2. That The Delay In Filing Of Appeal Be Kindly Condoned. 3. That The Order Of The Learned Lower Authorities Passed Are Unlawful & Illegal. 4. That The Learned Lower Authorities Were Not Justified In Not Allowing Proper & Meaningful Opportunity Of Being Heard. Also The Learned Cit (Appeals), National Faceless E-Appeal Centre, Was Also Not Justified In Not Allowing Any Opportunity Of Personal Hearing Through Digital Media Before Confirming The Disallowance. 5. That The Various Findings Of The Learned Lower Authorities Are Opposed To The Facts Hence The Same May Kindly Be Quashed.

section 250 of the Income Tax Act, 1961 dismissing the appeal of the assessee against the order of the ITO, Bina dated 22.12.2017. The grounds of appeal are as under:- “1. That on the facts and in the circumstances of the case the order of the learned lower authorities are vitiated on several grounds hence the same may kindly

PAWAN YADAV, CHHINDWARA vs. INCOME TAX OFFICER - 1, CHHINDWARA

In the result, the appeal of the assessee is dismissed

section 250 of the Income Tax Act, 1961 dated 31.07.2024 by which the appeal against the order of the ITO, Ward-2, Chhindwara dated 12.09.2016 have been dismissed as withdrawn. The grounds of appeal are as under:- “1. That the Ld. A.O. has in disallowing the erred cash deposits of Rs. 46,42,500.00 disregarding the actual facts, cash book

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