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

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

disallowance of genuine expenses are against as natural justice and law. Henceforth the income of the assessee may kindly be ordered to at NIL 3. In the third and fourth ground of appeal the assessee has contested that on the facts and in the circumstances of the case the Id AO was not justified in charging interest under section 234A

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 (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

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

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

disallowing the amount of Rs.1,84,110/- for non- 4 | P a g e fulfilment of requisite conditions laid down to claim deduction u/s 80P(2)(d) of the Income Tax Act, 1961. The sum payable/refund of any amount due on the basis of the assessment is determined as per the demand notice.” 4. On further appeal, Ld.CIT(A) upheld

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

3. That, there was sufficient reasons due to which the assessee could not appear before the first appellant authority before passing the order dated 11.09.2024. 4 That, the Ld. First appellate authority is totally unjustified in sustaining the addition of Rs. 8153072/- on account of additions made under various heads. Page 2 of 8 5 Under the facts and circumstances

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

3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951); (c) "State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956), engaged in the business of providing long -term finance for industrial projects and eligible for deduction

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

4. The attention of your good self is invited to Section 12A(2) of the Act. Sub- section (2) of Section 12A reads as under:- I.T.A. No.235/JAB/2025 Assessment Year: 2015-16 10 "(2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation

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

3) provides for non- overlapping of deduction with other specified deductions u/s. VI-A, and sub- section (4) specifies the excluded entities. Sub-section (2), as shall be seen, is divided into six parts, categorised as clauses (a), (b), (c), (d) (e) and (f). Each one of these clauses deals with different types of co-operative societies engaged in different

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.

4. Therefore, proceedings under section 263 of the Income Tax Act were initiated by issuing a show-cause e-notice dated 01/12/2021 through ITBA with DIN giving the assessee an opportunity of being heard on 16/12/2021. The physical copy of the said e-notice was also sent through speed post and the same was got delivered on 13/12/2021. Looking

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.

Section 144 of the Act assessing income at Rs.1,05,58,160/-; thereby making addition under various heads totaling to Rs.77,57,130/-. 3. Appeal of the assessee before the ld. CIT(A) brought part relief. Against the addition deleted by the ld. CIT(A), the Revenue is now in appeal before the Tribunal raising following ground:- “On 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

4 assessee has failed to explain the reasons of making payment in parts and below Rs.20,000/-, I disallow and add such payments, except one payment amounting to Rs. 30,360/- to the income so assessed u/s. 143(3) vide assessment order dated 19/11/2010 Total Income is computed as under: Income assessed vide order dated 19/11/2010. Rs.456,620/- Add: Disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

disallowed, assessing the income (under the regular provisions) at (-) Rs.1,06,68,638 vide order u/s. 147 r/w s. 143(3) dated 21.3.2016. The same was further modified u/s.154 (on 11.01.2017) to bring on record the income under Minimum Alternate Tax (MAT) regime at Rs. 817.29 lacs, which income had remained unchanged. The said reassessment and modification were not challenged

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

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.

section 145(3) of the Act and disallowed 50% expenses. It is found that the learned CIT(A) while holding the tractor expenses of Rs.10,54,750/- as reasonable, has not relied on any of the documents. Considering the above facts and circumstances, we find reasonable to restrict the disallowance to Rs.2,00,000/- instead of Rs.10

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

disallowing the claim of depreciation and imposing the tax on the same which is neither correct nor justified therefore same is liable to be deleted. However, prior to arguing the same, the ld. Counsel for the assessee, Shri Mishra, would plead for admission of legal Grounds (Gds. 3 & 4), reading as under, also praying for their adjudication first inasmuch

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)

3) r.w.s. 263 dated 2.03.2022 was passed based on the directions above, the order of the AO was as per law and therefore, he declined to interfere with the same, while noting that no appeal had been preferred against the order under section 263. Accordingly, he came to dismiss the appeal of the assessee. 4. Aggrieved by this summary disposal