ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

section 68 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

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

natural justice. 3. That on facts and circumstances of the case, the Hon'ble CIT-A erred in upholding the ex-parte order passed by Ld. AO solely based on guesswork without bringing any credible evidence on record and without giving adequate opportunity of being heard to the Assessee. 4. That on facts and circumstances of the case

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

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

natural justice. 3. That on facts and circumstances of the case, the Hon'ble CIT-A erred in upholding the ex-parte order passed by Ld. AO solely based on guesswork without bringing any credible evidence on record and without giving adequate opportunity of being heard to the Assessee. 4. That on facts and circumstances of the case

RAJENDRA SINGH BAGGA,DAMOH vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE, KATNI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2017-18 Rajendra Singh Bagga, 15 43, Tandon Vs. National Faceless Assessment Bagicha, College Road, Gayatri Nagar, Centre, Delhi [Jurisdiction Damoh, M.P. Officer-Acit Katni-Circle, Katni Pan:Adgpb8418G (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Fca Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 30.06.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit(A), Nfac Under Section 250 Of The Income Tax Act Dated 14.10.2024 Whereby Learned Cit(A) Has Dismissed The Appeal Of The Assessee Filed Against The Orders Of The Learned Ao Under Section 147 Read With Section 144 Dated 30.03.2022. The Grounds Of Appeal Are Under:- “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Passing Ex- Party Order Without Providing Adequate Opportunity As Only Three Dates For Hearing Were Fixed & That Too In The Peak Periods Of Filling Of Tax Audits, Income Tax Returns & Accordingly Assessee Was Busy In Filling His Audit Report /Itr & Had Seeked Adjournment Also In This Regard. 2. On The Facts & Circumstances Of The Case, Cit (A) Erred In Confirming Addition Of 6 Lacs Under Section 68, When Ao Himself Admitting In The Assessment Order That The Difference Of 5% 'Was Applicable As Allowable Difference Between Circle Rate & Actual Rate Of Purchase Of Property. Hence Forth The Addition Of Rs 6 Lacs Should Have Been Deleted By Ao.

section 68, when AO himself admitting in the assessment order that the difference of 5% 'was applicable as allowable difference between circle rate and actual rate of purchase of property. Hence forth the addition of Rs 6 lacs should have been deleted by AO. 1 A.Y. 2017-18 Rajendra Singh Bagga 3. On the facts and circumstances of the case

NAGAR PANCHAYAT,BANDA vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Nagar Panchayat, Banda, Vs. The Acit, Nagar Parishad Building, Banda, Sagar, Circle Sagar, Sagar Banda Nagar S.O. Madhya Pradesh Pan:Aaaln0246R (Appellant) (Respondent) Assessee By: Sh. Milind Wadhwani, C.A. Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 30.05.2025 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 7.05.2024 Whereby The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Dcit, Circle-Sagar, Madhya Pradesh Passed On 10.12.2019 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstances Of The Case & In Law, The Ld. National Faceless Appeal Centre ('Nfac) Erred In Upholding The Action Of The Ld. Assistant Commissioner Of Income Tax Circle-Sagar ('Ao) In Adding A Sum Of Rs. 68,21,182/- To The Income Of The Assessee U/S. 69A As Unexplained Money. 2. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 10.12.2019 Is Without Jurisdiction, Bad In Law & Liable To Be Quashed.3 3. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Is Opposed To The Principles Of Equity, Natural Justice & Fair Play.

natural justice and fair play. 1 A.Y. 2012-13 Nagar Panchyat, Banda 4. On the facts and circumstances of the case and in law, the addition was made on the basis of mere conjectures, surmises and suspicions. 5. That the notice under section 148 dated 27.03.2019 is void and illegal hence liable to quashed. 6. That the Ld. AO could

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Kul Bharatshri Nikhil Choudhary

natural justice. 3. On the facts and circumstances of the case, the learned Pr.CIT has erred both on facts and in law assuming jurisdiction under section 263 in the absence of twin conditions of the order passed by the A.0. being erroneous as well as prejudicial to the interest of the Revenue, being satisfied. 4. On the facts and circumstances

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.

natural justice and is illegal should quashed. 4 The appellant craves permission to raise additional ground or grounds as may arise at the time of hearing of the appeal. 2. The Brief facts of the case are that, the assessee was engaged in the business of dealership of HPCL and trading of cement. The return of income was e-filed

GAYATRI DEVI AGRAWAL,BALAGHAT vs. INCOME TAX OFFICER, WARD -BALAGHAT , BALAGHAT

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

section 68 of Rs.5 lakhs. Similarly the AO on verification of the expenditure found that the assessee has not maintained proper bills and vouchers and could not explain the nature of expenses incurred for the purpose of business and therefore the AO has estimated the adhoc disallowance of expense i.e. carriage inward of Rs.2,31,300/-, carriage outward

BHUPENDRA SINGH,NARSINGHPUR vs. INCOME TAX OFFICER, NARSINGHPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Bhupendra Singh V. The Income Tax Officer, 18, Bhabha Ward, Gadarawara Ward Narsinghpur, Narsinghpur (Mp)-487551. Narsinghpur (Mp)- 487001. Tan/Pan:Gbdps6826N (Appellant) (Respondent) Appellant By: Shri Shailendra S. Thakur, Ca Shri Avinash Mishra, Ca Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 21 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

natural justice. The appeal order passed by National Faceless Appeal Centre may please be quashed and set aside to the file of CIT Appeal 2. Without prejudice to the above ground in the present case the assessment order was also passed by assessing officer u/s 147 r.w.s 144 of the Income Tax Act, without affording reasonable opportunity and considering

AMARJEER PRASAD JAISWAL,SINGRAULI vs. ITO,SINGRAULI WARD, SINGRAULI

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleamarjeet Prasad Jaiswal, Vs Ito, Amarjeet Photocopy, Singrauli Ward, Chitrangi, Singrauli, Singrauli. Madhya Pradesh-486882 (Appellant) (Respondent) Pan No. Arzpa1544R Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

Section 68 of the IT Act, 1961. 1 | P a g e 02. Because the Learned CITA has failed to associate the fact that the Appellant is engaged in the business of providing E Pay services of MP Online Limited & earning service charges thereon and whole of the cash deposited in the bank account stands fully explained out of Cash

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

justice, makes it, in terms of settled law, erroneous, so that the normal course adopted would be its set aside to the relevant stage. If at all, it again emphasizes the need for utmost circumspection in such matters, which also explains our reference to the decisions by the Apex Court settling the law. 5. The next objection, i.e., that

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

Bench: Shri Anadee Nath Misshra

justice and obliged.' Similar issue came up before Hon'ble Kerala HC in the case of Peroorkkada Service Co-operative Bank Ltd. v. Income Tax Officer, Ward 2(1), Trivandrum [2020] 114 taxmann.com 18 (Kerala) IT Appeal No. 320 of 2019 dated JANUARY 7, 2020, wherein it was held that "Mere fact that audit of assessee was conducted under provisions

INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

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

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

68,948/- against which expenses are booked for salary and expenses (Rs.3,05,506/-), Mementos & Awards (Rs. 3,06,140/-) and printing and stationery (Rs.1,84,710/-) with a surplus of Rs.11,03,884/- 3. The address of the assessee as per Form-10AB and the audit report is shown as Jabalpur and registered office at Bangalore with society registration

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

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

justice, restored to the file of the ld. CIT(A) for a decision afresh after providing due opportunity of hearing to the assessee. 3. I have heard the parties, and perused the material on record. 3.1 The case put up by the ld. counsel, Sh. Modh, before me is not on the merits of the case. Digressing from the grounds

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

68,087/- was not reflected into Page 3 of 5 profit & loss account (b) The assessee firm made investment of Rs.25,00,000/- which would fetch exempt income and no disallowance as per Rule 8D of Income Tax Rules, 1962 (“Rules”, for short) was made by the assessee and (c) It was noticed that total investment into the shares

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

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 in appeal', attaining finality. 2.2 In the penalty proceedings, initiated

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.

68 and imposed penalty under Sections 271Dand 271E. The tribunal deleted penalty imposed by AO. The High Court held that loans taken were genuine and same was for business Jammu Beg. exigency. It was not case of undisclosed income. Reasonable cause for not levying penalty existed and Tribuna lwas justified deleting penalty. In the case of KRISHNAPATHAK (HUF) vs. INCOME