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.

5. On the facts and in the circumstances of the case, the Ld CIT (Appeals) erred in allowing relief of Rs.3,99,129/- out of total disallowance of Rs.5,99,129/- made by the AO on account of disallowance of telephone and mobile expenses incurred. 6. On the facts and in the circumstances of the case the Ld. CIT(Appeals

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

5) of section 11; (b) "State financial corporation" means a financial corporation established under section 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

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

5 In the second contentions, she contended that both the issues are debatable that cannot be adjudicated under section 143(1) of the Act. 6. On the other hand, the ld.DR relied upon the order of the Revenue authorities. He placed on record copy of ITAT's order in the case of the Trustees, The B.N. Gamadia Parsi Hunnarshala

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

5. Ld. Counsel for the assessee accordingly, submitted that disallowance for employee’s share of contribution for ESI/PF may be disallowed in view of the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. vs Commissioner of Income Tax-1 in Civil Appeal no. 2833 OF 2016 . Regarding the balance amount of disallowance

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

5. Ld. Counsel for the assessee accordingly, submitted that disallowance for employee’s share of contribution for ESI/PF may be disallowed in view of the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. vs Commissioner of Income Tax-1 in Civil Appeal no. 2833 OF 2016 . Regarding the balance amount of disallowance

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

disallowance, since deleted in first appeal by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‗CIT(A)‘, for short) vide his order dated 08/07/2020 in respect of the assessee‘s assessment under section 143(3) of the Income Tax Act, 1961 (‗the Act‘ hereinafter), dated 12/12/2019 for the Assessment Year (AY) 2017-18. 2. The appeal raises the following grounds

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.

5 or where the method of accounting provided in sub-section (1) or accounting standards as notified under sub-section (2), have not been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner provided in section 144." 6.1.6. Therefore, the AO is not justified in disallowing

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 68 of the Act. 5. That the applicant itself has disallowed the amount u/s 43B of the current year

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

5 under the head in come from other sources and has claimed expenditures under section 57 instead of under the head income from business and profession. Accordingly, AO disallowed

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)

disallowance may be confirmed. 5. We have duly considered the facts and circumstances of the case. It is seen that in the instant case, the assessee had inadvertently filed Form 10-IB before the due date of filing of the return, which is the prescribed form for availing the concessional rate of tax for manufacturing companies under section

RASHMEET SINGH MALHOTRA vs. INCOME TAX OFFICER WARD-1,

In the result, the appeal of the assesse is allowed

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

Disallowance of interest – Short term capital loss: 5. The issue pertains to computation of short term capital gain /loss incurred by the assessee. The AO is directed to re - compute the short term capital loss take into consideration the cost of acquisition, expenditure incurred wholly and exclusively in connection with transfer of capital asset and sale price in accordance

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

KHANNA AUTOMOBILES REWA,REWA vs. INCOME TAX OFFICER, REWA

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2014-15 Khanna Automobiles V. Income Tax Officer 01 M/S Khanna Automobile, Ward-1 Bus Stand, Rewa, Madhya Income Tax Office, Kothi Pradesh-486001. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aahfk4140J (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

disallowed when no income from exempt income was disclosed. 5. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the addition of Rs.15,00,000/- on account of credit appearing in the books of account of Ms. Khanna Polyware Pvt. Ltd., without appreciating that complete details were filed before the AO and addition was made without

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.

5. Whereas the Pr.CIT observed that there is no compliance to the notices issued and dealt on the material on record and observed that the order passed by the AO is erroneous and prejudicial to the interest of the revenue and set aside the order U/sec143(3) of the Act passed on 16-12- 2019 and directed the Assessing Officer

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

disallowance, but\nhad no objection to the matter being sent back for verification of facts.\n9. We have duly considered the facts and circumstances of the case and the\norders of the lower authorities. We have also had occasion to go through the orders\ncited by the lower authorities while rendering their decision and before we\nadjudicate on the issue

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, learned CIT(A) erred in confirming disallowance of this amounts u/s 43B. 4. Considering the fact that the income of assessee is fully exempt u/s 10(26AAB) of IT Act, learned CIT(A) grossly erred in confirming income assessed at Rs.2695550/-. 5

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, learned CIT(A) erred in confirming disallowance of this amounts u/s 43B. 4. Considering the fact that the income of assessee is fully exempt u/s 10(26AAB) of IT Act, learned CIT(A) grossly erred in confirming income assessed at Rs.2695550/-. 5

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