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Section 153A5 Addition to Income3 Section 1322 Section 143(3)2 Section 56(2)(viib)2

DEVENDRA CHOKSEY,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, appeal of assessee is allowed

ITA 137/IND/2021[2016-17]Status: DisposedITAT Indore09 May 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2016-17 Devendra Chouksey, Pr. Cit-1, Aayakar Bhawan, 20/8, Shalimar Enclave, 48, Arera Hills, Hoshangabad Near Under Bridge, E-3, Vs. Road, Bhopal 462011 Arera Colony, Bhopal 462016 Pan Abapc5311R (Appellant) (Respondent)

For Appellant: Shri Anil Garg, CAFor Respondent: Shri P.K. Mishra, CIT(DR)

Section 263

bogus u/s. 68 of the Act. Therefore, from the assessment order it is very clear that the AO made due and sufficient enquiry on all four issues and thereafter, made additions on all the four issues by taking a view then the Ld. PCIT is not eligible to invoke revisionary provision of section 263 of the Act. 5. The learned

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

ITA 105/IND/2015[2010-11]Status: Disposed

DEVENDRA CHOKSEY,BHOPAL vs. THE PR CIT-1, BHOPAL

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

DEVENDRA CHOKSEY,BHOPAL vs. THE PR CIT-1, BHOPAL

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL