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

house property" as per the provisions of section 22 of the IT Act, duly enjoying the benefit of deduction provided U/s. 24 of the Act. 2. On the facts and in the circumstances of the case, the Id. CIT(A) erred in directing allowance of deduction of Rs. 1

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

section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. 4.2 We may begin by delineating the case of either side before us. The Revenue

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

Section 143(3) and 250 of the Income tax Act 1961. The assessee has raised grounds of appeal challenging the decision of the CIT(A) in denial of relief of foreign Tax Credit as the Form.No.67 was not filed before due date of filling of return of income U/sec139(1) of the Act. 2. At the time of hearing

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

In the result, both the appeals by Revenue are dismissed

house property\" as per the provisions\nof section 22 of the IT Act, duly enjoying the benefit of deduction provided\nU/s. 24 of the Act.\n2. On the facts and in the circumstances of the case, the Ld. CIT (A) erred in\ndirecting allowance of deduction of Rs. 1

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

Bench: Shri Kul Bharatshri Nikhil Choudhary

property as on 30.05.2012. The valuer had valued the same at Rs.29,60,000/-, but there was certain inconsistency in the valuation report. The assessee listed this inconsistency in reply to the AO as under: 1. Shops and stairs pertaining the ground floor had already been built up, as evident from registry and therefore, assessee had not made any investment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR vs. SHRI MUKESH KUMAR AGRAWAL, JABALPUR

In the result, both appeal of the Revenue and cross both appeal of the Revenue and cross both appeal of the Revenue and cross-objection of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Dcit, Central Circle, Jabalpur, Shri Mukesh Kumar Agarwal, 291, Ramanth Building, Napier 01/32/33, Ashirwad Market, Town, Jabalpur-482001 Vs. Lordganj, Jabalpur-482001. Pan No. Achpa 7963 K Appellant Respondent

section 68. In the inst 68. In the instant case also, there was sufficient cash balance ant case also, there was sufficient cash balance with the appellant as on 08.11.2016 which was deposited in bank with the appellant as on 08.11.2016 which was deposited in bank with the appellant as on 08.11.2016 which was deposited in bank account

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.

house/ shop was made by the purchaser but has not accepted the facts and there was some dispute/ encroachments in the property and the matter was referred to the valuation officer for determination of Fair Market Value. Finally the AO was not satisfied with the explanations and applied the provisions of section 50C of the Act and computed the Long

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

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

SUNIL KUMAR PATHAK,REWA vs. INCOME TAX OFFICER WARD -1, , REWA

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesunil Kumar Pathak Vs. Ito, Ward – 1, 3Rd Floor, A Block, Shilpi Rewa-486001, Plaza, Pili Kothi, Madhya Pradesh. Rewa-486001, Madhya Pradesh. Pan/Gir No. : Arwpp9628A Appellant .. Respondent Appellant By : Shri.Dhiraj Ghai.Fca.Ar Respondentby : Shri.Shiv Kumar. Sr.Dr Date Of Hearing 15.09.2023 Date Of Pronouncement 10.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

section 148 was passed in the name of the Sunil kumar pathak legal heir of late Ram Karan Pathak. Further CIT(A) has also passed appeal order in the name of SUNIL PATHAK ONLY and not in the name of SUNIL PATHAK legal Heir of the of late Ram Karan Pathak. 5.WITH OUT GROUND TO to 4 NUMBER 1 further

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

KOHINOOR TOBACCO PRODUCTS PRIVATE LIMITED JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JABALPUR, JABALPUR

In the result, the appeal is dismissed as withdrawn

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2018-19 Kohinoor Tobacco Products Private Vs. Pr. Commissioner Of Income Limited, 903, M.H. House, Gole Bazar, Tax, Jabalpur-1 Jabalpur, M.P. Pan:Aabck7797E (Appellant) (Respondent)

House, Gole Bazar, Tax, Jabalpur-1 Jabalpur, M.P. PAN:AABCK7797E (Appellant) (Respondent) Assessee by: Sh. Dhiraj Ghai, C.A. Revenue by: Sh. Shravan Kumar Meena, CIT DR Date of hearing: 18.09.2025 Date of pronouncement: 19.09.2025 O R D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order Pr. CIT, Jabalpur passed under section

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.

1,34,37,980/- and passed the order u/s 271D of the Act. 4. Aggrieved by the penalty order, the assessee has filed an appeal before the CIT(A), Whereas the CIT(A) considered the grounds of appeal, submissions of the assessee, finding of the AO and deleted the penalty. Aggrieved by the penalty order, the revenue has filed