SHRI GAURAV AGRAWAL,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

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

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

68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books of account. 6. Aggrieved, the assessee filed appeal before the CIT(A). The ld. CIT(A) deleted addition of Rs. 67,85,00,100/- made by the AO on account of unexplained cash credit, Rs. 2,58,60,033/- made

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

19 08 2025 Date of pronouncement: 21 08 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 11.09.2024, pertaining to the assessment year 2016-17. The assessee has raised the following grounds

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

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

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

68 ITR 240, and CIT v Bakelal Vaidya [1971] 79 ITR 594 and hon'ble Madhya Pradesh High Court decision in the case of CIT v Moped and Machines 2006] 281 ITR 52 and hon ble ITAT Jabalpur Bench decision in the case of ACIT v Thermoflics India [1997] 60 ITD 554 the ld CIT(A) was fully justified

INCOME TAX OFFICER WARD 1(2) , JABALPUR vs. SHRI DEEPAK JAISWAL, JABALPUR

In the result, appeal of the assessee on this ground is partly allowed and that of the Revenue is dismissed

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

2: Particulars Opening Amount Amount Closing Balance received paid balance Abhishek Jaiswal 6,50,000 1,50,000 Abhishek Tiwari 7,00,000 Anshu Jaiswal 37,98,340 13,49,170 Arun Kumar Rai 8,00,000 Deepak Jaiswal 77,50,000 77,50,000 Kiran Jaiswal 28,97,042 28,97,042 M.D. Associte

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

19,92,400/ - made by the Assessing Officer being disallowance out of interest unde r sec. 2 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 36(1) (iii) on account of diversion of borrowed capital for non - business purpose by the assessee company. (ii) Whether on the facts and in the circumstances of the case, the Ld.CIT(A) erred

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

19 (SC), laying down the said procedure. Why, an order passed without observing the principles of natural 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

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.

section 40A(3) is reduced from 1,21,807/- to Rs. 20195/-. In result, the assessee gets relief of Rs. 1,01,612/-. Thus, this ground of appeal is partly allowed. 15. Heard the parties and perused the materials. The learned CIT(A) being a fact finding authority found that all the payments made to the parties except

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)

19,462.200 MECL 13 141.80 3 425.400 MECL 13 3.60 3 10.800 Total 1,35,681.600 BLOCK B Table 1B Location of Volume Bulk Quantity Average Grade Remark Dump Density (MT) (Fe %) G 1 423.8 3.06 1296.82 Sample has not Sub Grade been collected Dump by MECL G 2 517.3 3.06 1582.93 Sub Grade Dump

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)

19,462.200 MECL 13 141.80 3 425.400 MECL 13 3.60 3 10.800 Total 1,35,681.600 BLOCK B Table 1B Location of Volume Bulk Quantity Average Grade Remark Dump Density (MT) (Fe %) G 1 423.8 3.06 1296.82 Sample has not Sub Grade been collected Dump by MECL G 2 517.3 3.06 1582.93 Sub Grade Dump

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)

19,462.200 MECL 13 141.80 3 425.400 MECL 13 3.60 3 10.800 Total 1,35,681.600 BLOCK B Table 1B Location of Volume Bulk Quantity Average Grade Remark Dump Density (MT) (Fe %) G 1 423.8 3.06 1296.82 Sample has not Sub Grade been collected Dump by MECL G 2 517.3 3.06 1582.93 Sub Grade Dump

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)

19,462.200 MECL 13 141.80 3 425.400 MECL 13 3.60 3 10.800 Total 1,35,681.600 BLOCK B Table 1B Location of Volume Bulk Quantity Average Grade Remark Dump Density (MT) (Fe %) G 1 423.8 3.06 1296.82 Sample has not Sub Grade been collected Dump by MECL G 2 517.3 3.06 1582.93 Sub Grade Dump

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

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

19,540/-.Subsequently, the case was selected for scrutiny under CASS and notice u/s 143(2) and 142(1) of the Act along with the questionnaire are issued. In compliance to the notice, the Ld. AR of the assessee appeared from time to time and submitted the details. The Assessing Officer (AO) on perusal of the financial statements found that

SMT HANSA SHAH,JABALPUR vs. DCIT CIRCLE 2(1) JABALPUR, JABALPUR

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

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

19,66,137/- had been taken from Sh. Nitin Shah, on which she was paying interest of Rs. 27,82,198/-. Therefore, she was asked to show cause as to why the interest paid to Sh. Nitin Shah should not be disallowed for diversion of interest bearing funds for non- business purposes. On perusal of the reply filed

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

19,328/- against which an amount of Rs.11,17,506/- (approx.58%) is treated as surplus (ii) AY 2023-24: against the total income of Rs. 96,94,639/-, the assessee has shown conference expenses to the extent of Rs.51,99,366/- and after considering general expenses of Rs. 6,61,909/-, an amount of Rs. 38,33,363/- (nearly

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI , KATNI vs. SHRI SHANKARLAL VISHWKARMA, KATNI

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

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore

ASST. COMMISSIONER OF INCOME TAX vs. SHRI SHANKARLAL VISHWAKARMA,

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

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI , KATNI vs. SHRI SHANKARLAL VISHWKARMA, KATNI

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

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore