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

54[(d) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub - section (4) of section 80P.] 14. We find that, the ld. CIT(A) held that, Section 43B are applicable in the case where

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

section 68 of the Income Tax Act, 1961 and added to the total income of the assessee of Rs. 3,05,40,382 . 15. Aggrieved, the assessee filed the appeal before ld. CIT(A). 16. The ld. CIT(A) after examination of the material on record deleted the addition made on account of the following members except Abhishek Tiwari

HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,

In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed

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

54 (SC); Laxmipat Singhania (supra), et. al., apart from sections 4 & 5 of the Act. Given the clear law, the issue arising to our mind is principally one of fact. There is no evidence whatsoever that any settlement has been, as claimed, arrived at between the parties, much less during the current year, i.e., on the first

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)

68,753/- but thereafter noted that the disallowance was being restricted to Rs.27,82,198/-, as this was the amount spent by the assessee. Accordingly, he made disallowance to this extent and initiated the penalty proceedings. 3. Aggrieved with the same, the assessee filed an appeal with the ld. CIT(A)-2, Bhopal which was subsequently migrated

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

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

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 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)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

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)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

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)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

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)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

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 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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish

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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish

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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

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

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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish

ASSISTANCE COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI MUKESH KUMAR JAIN,, SAGAR

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

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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1) , JABALPUR vs. SHRI VISHWNATH DUBEY, PROP. M/S. PHOENIX PAULTRY, , 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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish

INCOME TAX OFFICER WARD 1(1), JABALPUR vs. SHRI VIMAL AGRAWAL (HUF), 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

54 ITA Smt. Dimpal Sethi, 86/2, Shri Arun Grover No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada 2012-13 and Shri Ashish Ward-2(5),Jabalpur Road, Jabalpur Ternain, C.As PAN No. ANCPS6609Q 55 C.O.No.3/Jab/19 Smt. Dimpal Sethi, [In ITA 86/2, Sethi Niwas, Shri Arun Grover Income Tax Officer Ward- No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish