THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

assessment, for that assessment year. In the present case, the question of making of a return is not in issue and the only question is with regard to the second portion of the proviso, which relates to failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment. Insofar as this pre-condition

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

assessment, for that assessment year. In the present case, the question of making of a return is not in issue and the only question is with regard to the second portion of the proviso, which relates to failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment. Insofar as this pre-condition

PRAMOD PALIWAL,KHANWA vs. ACIT KHANWA, KHANWA

In the result Ground No. 1 (a) &

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pramod Paliwal, Acit, Prop. M/S. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) Pan Adapp8012A Revenue By Shri K.G. Goyal Sr.Dr Assessee By S/Shri Anil Kamal Garg & Arpit Gaur, Cas Date Of Hearing 10.10.2019 Date Of Pronouncement 17.10.2019 O R D E R

assessment year which is not permissible in the law. It is submitted that the TDS certificates and the information regarding the TDS of the appellant, which became the basis for reopening

SMT. SHARDA,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

assessment year 2014-15. From the perusal of the reasons it reveals that the case has been reopened for the reason 'The information in this case has been received on 'Insight Portal' and is flagged as 'High Risk CRIU/VRU'. This information has been shared by Income Tax Officer (Inv.), Bhopal based on investigation carried on by him in the case

SHRI PREMNARAYAN,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

assessment year 2014-15. From the perusal of the reasons it reveals that the case has been reopened for the reason 'The information in this case has been received on 'Insight Portal' and is flagged as 'High Risk CRIU/VRU'. This information has been shared by Income Tax Officer (Inv.), Bhopal based on investigation carried on by him in the case

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SHRI RATANLAL SONI,DEPALPUR INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SPAAG SALES PVT. LTD,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SHRI MUKESH JAIN,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS)-CPC, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

M/S. M.P. STATE AGRO INDUSTRIES DEVELOPMENT CROP.,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

GOVT, HIGH SCHOOL ,INDORE vs. DY,CPC,TDS, , GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

PENTAGON LABS LTD.,INDORE vs. IITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated

SHRI VISHRAM GHAT COMMITTEE TRUST ,,BHOPAL vs. THE DCIT (CPC)-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand Jain vs. DCIT, CPC (TDS) Ghaziabad', order dated