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

48,371/ -? 2. Whether on the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the addition of Rs.2,69,43,790/ - made on 2 CO No. 17/JAB/2019 Deepak Jaiswal account of unexplained credit under section 68

SHRI MANOJ KUMAR BAN SHYAM BAND,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 98 & 99/Jab/2013 "" " " " " " "  / Assessment Year : 2007-08   Shri Manoj Kumar Ben, Income Tax Officer, Shri Shyam Band, Near Vs Ward 1 (1), Lordganj Thana, Jabalpur Jabalpur Pan : Agopb 2241 C / (Appellant) / (Respondent)         Assessee By : Sh. M.M. Nema, Adv. Revenue By : Sh. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:-

Section 69 of the Act, made addition of entire cash deposits of Rs.76,48,000/-. 4. Aggrieved by the action of Assessing Officer, the assessee preferred appeal before the learned CIT(A) who, after considering the submissions of the assessee, sustained the addition to the extent of peak credit, i.e. Rs.8,57,521/- vide order dated 23.07.2012 and, accordingly

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

68,300/- for the A.Y. 2017-18. Further the Society has revised its return of income in ITR-5 for the A.Y. 2017-18 declaring total income Rs, 48,300/- in status AOP/BOl. In the revised ITR filed total receipts of Rs. 2,46,48,972/- were shown in Schedule OS Income from other sources (Col.1(9)) and expenses/deductions

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

section 132(4) recorded on 17.11.2015, that out of the cash of Rs.16,96,390 an amount of Rs.4,00,000 belongs 10 Mr. Jitendra Gangwani. The statement of Shri Jitendra Gangwani was recorded on 17.11.2015. He admitted that this money pertains to him. After verification from Mr. Jitendra Gangwani, the authorized officer returned the amount of Rs.4

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

section 132(4) recorded on 17.11.2015, that out of the cash of Rs.16,96,390 an amount of Rs.4,00,000 belongs 10 Mr. Jitendra Gangwani. The statement of Shri Jitendra Gangwani was recorded on 17.11.2015. He admitted that this money pertains to him. After verification from Mr. Jitendra Gangwani, the authorized officer returned the amount of Rs.4

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

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

section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) for Assessment Year (AY) 2008-09 vide order dated 12.09.2016. 2.1 The facts of the case, to the extent relevant, are that the assessee, a Government company in the business of power generation, filed its' return of income for the relevant year on 29/9/2009

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)

48,966.300 MECL 14 557.10 3 1,671.300 MECL 13 6,487.40 3 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

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)

48,966.300 MECL 14 557.10 3 1,671.300 MECL 13 6,487.40 3 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

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)

48,966.300 MECL 14 557.10 3 1,671.300 MECL 13 6,487.40 3 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

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)

48,966.300 MECL 14 557.10 3 1,671.300 MECL 13 6,487.40 3 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

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

48, 49) during assessment proceedings, were found satisfactory by the AO. As such, he did not deem it necessary to extend the scope of the limited scrutiny assessment, for which only the notice u/s. 143(2) stood issued. The enhancement in the scope of assessment or, more precisely, the scope of inquiry therein, for which there is thus no reason

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

section 263 have not been fulfilled by the Pr. CIT which passed the order impugned. The learned counsel for the assessee has also produced paper book and drawn our attention to the assessment order and the documents produced thereon. 5. Per contra, learned D.R. submitted that as the Assessing Officer has not made proper enquiry regarding genuineness

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

Section 143(3) of the Income Tax Act, 1961 dated 29.03.2016, passed by the Assistant Commissioner of Income Tax, Circle-Satna, was illegal and bad in law. 3. That the additions so made and confirmed by CIT(A)-1, Jabalpur being contrary to the provisions of law and facts may kindly be deleted in full. 4. That

M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

section 144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2005-06 vide Order dated 24/11/2010. 2. The appeal raises two grounds, as under, which shall be taken up in seriatim: ‘1. That the assessee had filed ITR declaring loss of Rs. 26,130 and the AO has estimated profit

INCOME TAX OFFICER, (EXEMPTION) vs. ST. MICHALE'S SOCIETY,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer Shri Dheeraj Ghai, to 2012- Temerbhita Kajarwara, Ward-2, Satna CA 13 Jabalpur PAN No. AATHS3791M 49 ITA Shri Vardhman Institute Shri No.232/Jab/18 Pvt. Ltd. 13 Wardhman A.P.Srivastava, Income Tax Officer 2015-16 Tower, Russel Chowk, Shri Sapan Ward-2, Satna Jabalpur Usrethe, PAN No. AAGCS9981B Advocate 50 ITA Shri

INCOME TAX OFFICER WARD 2(5) vs. SHRI SURESH KUMAR UPADHYAY & SONS, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer Shri Dheeraj Ghai, to 2012- Temerbhita Kajarwara, Ward-2, Satna CA 13 Jabalpur PAN No. AATHS3791M 49 ITA Shri Vardhman Institute Shri No.232/Jab/18 Pvt. Ltd. 13 Wardhman A.P.Srivastava, Income Tax Officer 2015-16 Tower, Russel Chowk, Shri Sapan Ward-2, Satna Jabalpur Usrethe, PAN No. AAGCS9981B Advocate 50 ITA Shri

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer Shri Dheeraj Ghai, to 2012- Temerbhita Kajarwara, Ward-2, Satna CA 13 Jabalpur PAN No. AATHS3791M 49 ITA Shri Vardhman Institute Shri No.232/Jab/18 Pvt. Ltd. 13 Wardhman A.P.Srivastava, Income Tax Officer 2015-16 Tower, Russel Chowk, Shri Sapan Ward-2, Satna Jabalpur Usrethe, PAN No. AAGCS9981B Advocate 50 ITA Shri

DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs. J.P. TOBACCO PRODUCTS PVT. LTD. PATHARIA PHATAK,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

Bench: Shri. A. D. Jain & Sanjay Arora

48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer Shri Dheeraj Ghai, to 2012- Temerbhita Kajarwara, Ward-2, Satna CA 13 Jabalpur PAN No. AATHS3791M 49 ITA Shri Vardhman Institute Shri No.232/Jab/18 Pvt. Ltd. 13 Wardhman A.P.Srivastava, Income Tax Officer 2015-16 Tower, Russel Chowk, Shri Sapan Ward-2, Satna Jabalpur Usrethe, PAN No. AAGCS9981B Advocate 50 ITA Shri