ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PAWAN AGRAWAL, SATNA

In the result, both the appeals by Revenue are dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2015-16 Assistant Commissioner Of Income Vs. Shri Pawan Agarwal, Naya Tax, Circle- Satna Talab Road, Satna Pan:Acjpa5377R (Appellant) (Respondent) & A.Y. 2015-16 Assistant Commissioner Of Income Vs. Shri Pankaj Agarwal, Naya Tax, Circle- Satna Talab Road, Satna Pan:Afhpa9553J (Appellant) (Respondent) Assessee By: Sh. Sanjay Nema Adv & Sh. Ashish Goyal, Adv Revenue By: Sh. N.M. Prasad, Sr. Dr Date Of Hearing: 15.09.2025 Date Of Pronouncement: 16.09.2025 O R D E R Per Nikhil Choudhary, A.M. The Above Captioned Appeals By Revenue Are Taken Up Together For The Sake Of Convenience & Brevity & These Appeals Are Hereby Disposed Off Through This Consolidated Order; Because, In These Appeals The Tax Effect Is Less Than The Monetary Limit Fixed By The Central Board Of Direct Taxes (“Cbdt”, For Short) In Its Circular No. 09/2024 Dated 17.09.2024. Grounds Taken In These Appeals Of Revenue Are As Under: A.Y 2015-16 Sh. Pawan Agarwal Sh. Pankaj Agarwal

deduction under sec. 54F of the IT Act, 1961, without appreciating the fact that income from rent receipts has duly been offered to tax as per the computation of income under the head "Income from house property

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PANKAJ AGRAWAL, SATNA

In the result, both the appeals by Revenue are dismissed

deduction\nunder sec. 54F of the IT Act, 1961, without appreciating the fact that income\nfrom rent receipts has duly been offered to tax as per the computation of\nincome under the head \"Income from house property

NARMADA INN,BESIDE SHUBH MOTORS, KATRA vs. INCOME TAX OFFICER, MANDLA WARD, MANDLA

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

Bench: Shri Kul Bharatassessment Year: 2017-18 Narmada Inn, V. Income Tax Officer, Beside Shubh Motors, Katra, Mandla Ward, Mp-481661. Mandla, Mp-481661. Pan:Aagfn9764J (Appellant) (Respondent) Appellant By: Shri H. S. Modh, 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

house property income as against the business income and allowed deduction u/s 24(2) at Rs.2,66,052/- as against

ANUPAMA STHAPAK,JABALPUR vs. INCOME TAX OFFICER WARD 1(3), JABALPUR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

deduction under section 54F of the IT Act as appellant if invested whole amount of capital gain in construction of new property. 7. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” (B) The facts of the case, in brief, are that in this case, the assessee

MAHESHWARI MUKUND DAS,JABALPUR vs. INCOME TAX OFFICER WARD 2(2), JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalemaheshwarimukunddas, Vs. Ito, Ward -2 1288, D B Vallbh Das Jabalpur Palace, Hanumantal, 2Nd Floor, Anxe Bldg, Jabalpur-482002, Aayakar Bhavan, Madhya Pradesh. Napier Town, Jabalpur-482001. Madhya Pradesh.

deduction under section 54F on the ground that appellant has not filed any details regarding construction of property whereas it was duly filed before both the authorities. 8. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal 2. The brief facts of the case are that

SHRI BHAGCHAND JAIN,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,, JABALPUR

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

property tax payment receipt, receipt of municipal corporation, Nagar Nigam lease deed, electricity bill, certified copy of lease deed, copy of diversion Khasra, which clearly shows that the complete unit of houses are for residential purpose. 6. That the ld. CIT (Appeals) failed to appreciate that there is no provision u/s. 54F of the IT Act to allow exemption

SHRI JASBIR SINGH MARWAH,JABALPUR vs. INCOME TAX OFFICER, WARD 2(3) JABALPUR, JABALPUR

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleshri Jasbir Singh Vs. Ito, Ward 2(3), Marwah, Aayakar Bhawan, 1040 Prem Nagar, Annexe Bldg, Madan Mahal, Nagrath Chowk, Jabalpur-482003 Jabalpur -482001. Madhyapradesh. Madhyapradesh. Pan/Gir No. : Ahipm6658H Appellant .. Respondent Appellant By : Shri Rahul Bardia, Fca Respondent By : Shri Saad Kidwai, Cit Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 07.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed This Appeal Against The Orders Of The National Faceless Appeal Centre (Nfac)/Cit(A) Passed The Order U/Sec 143(3) R.W.S 263 & U/Sec 250 Of The Act. The Assewssee Has Raised The Fallowing Grounds Of Appeal.

deduction of Rs 24,78,825/- as cost of land and Rs 35,00,000 against cost of construction of residential house. (8) The appellant reserves the right to add, amend or alter any grounds of appeal.. 2. The brief facts of the case are that, the assessee worked as a forest contractor. The assessee has filed the return

SHRI. NARSINGH RANGA,JABALPUR vs. DCIT, CIRCLE 2(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Shri Narsingh Ranga Dcit, Circle-2(1) V. Sharda Chowk, Nagpur Road, Aaykar Bhawan, Napier Jabalpur, Madhya Pradesh- Town, Jabalpur, Madhya 482001. Pradesh-482001. Pan:Acmpr1917P (Appellant) (Respondent) Appellant By: Shri Sanjay Seth, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

property. For the year under consideration AO has only to verify that the amount o investment which is to be deposited under section 54 as been invested with bank under long term capital gain scheme or not. That as per the provisions of section 54 of the act only says that the assessee should construct the house that does

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

In the result, the Revenue’s appeal is allowed on the aforesaid terms

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

deduction u/s. 54B is not exigible. 4.4 We may at this stage draw a distinction between an ‘agricultural land’ and that which had been subject to agricultural activity, or used for agricultural purposes, in the recent past, specified in s. 54B as two years immediately 6 | P a g e ITO v. Deepak Singh Banafer preceding the date of transfer

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.

house. In normal course, the exigency in making cash payments for such expenses cannot be ruled out Where the explanation of the assessee that violation of provisions of s. 269SS was due to certain bona fide belief of the assessee is found to be acceptable, penalty under s 27D is untenable. [CIT vs. Saini Medical Store