M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

bogus or not genuine. In support of his contention he has relied upon following decisions: 1.Bengal Peerless Housing Devat. Co. Ltd v. Deputy Commissioner of Income (Circle -7) (1), Kolkata (2019) 103 Taxmann 298 (Kolkata Trib) 2.Bharat Earth Movers v. Commissioner of Income Tax (2000) 112 Taxmann 61 (SC) 3. Commissioner of Income Tax v. Alembic Glass Industries (Tax Appeal

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

In the result, appeal of assessee is allowed

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)

Revision Order us 263 at this stage, therefore the same deserves to be set-aside. 5. Because, the learned Principal Commissioner of Income-tax - 1, Bhopal erred on the facts and in the circumstances of the cases and on law by wrongly assuming jurisdiction us 263 in the absence of twin conditions of the order passed by the Assessing Officer

NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

revision order dated 11.03.2024 of Pr. Commissioner of Income Tax passed u/s 263 of the Act for Assessment Year 2016-17. The assessee has raised following grounds of appeal: “1 That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting aside the Assessment order as passed

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

u/s 263(1) as per clause(c) of explanation (1) are extended only to such matter which has not been considered and decided in the appeal. In other words the matter which is subject matter of the appeal before the appellate authority is beyond the powers of the Pr. CIT while invoking the provision of section 263

RITESH BANSAL,KHAJURI BAZAR, INDORE vs. PCIT, INDORE-1, AAYAKAR BHAWAN, OPP. WHITE CHURCH, WHITE CHURCH ROAD, RESIDENCY AREA, INDORE

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2014-15 Ritesh Bansal, Pr. Cit-1, G-16, Ganesh Complex Indore बनाम/ Khajuri Bazar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Acipb4025C Assessee By Shri Kunal Agrawal & Harshit Chowkse, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 17.12.2024 Date Of Pronouncement 31.01.2025

263 reproduced below and hence the assessment-order is deemed to be erroneous-cum-prejudicial to the interest of revenue: “Explanation 2 – “For the purpose of this section, it is hereby declared that an order passed by the Assessing Officer shall be deemed to be erroneous in so far as it is prejudicial to the interest of revenue

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

RAMA GARG,NASRULLAGANJ vs. ASSISSTANT COMMISSIONER OF INCOME TAX, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Ms.Rama Garg, Acit, Gandhi Chowk, 3(1), Chota Bazar, Bhopal बनाम/ Nasrullaganj, Vs. Sehore (Assessee/Appellant) (Revenue/Respondent) Pan: Abcpg1140J Assessee By Shri R.K.Mangal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.07.2024 Date Of Pronouncement 02.07.2024

revision- order, the AO passed a new assessment-order dated 16.12.2019 u/s 143(3) r.w.s. 263 after making a disallowance of Rs. 84,74,465/- out of total claim of Rs. 94,38,037/- made by assessee in P&L A/c consisting of (i) Rs. 38,68,889/- on account of ‘Claim and Discount

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

bogus. In view of above, we reverse the order of the lower authorities and allow the common grounds of assessee’s appeal. " 53. It is rioted that the Hon’ble jurisdictional Calcutta High Court has dismissed the appeal preferred by the Revenue against the above order by their judgment dated 19.06.2018 in GA No.747 of 2017.Respectfully following the law laid

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

bogus. In view of above, we reverse the order of the lower authorities and allow the common grounds of assessee’s appeal. " 53. It is rioted that the Hon’ble jurisdictional Calcutta High Court has dismissed the appeal preferred by the Revenue against the above order by their judgment dated 19.06.2018 in GA No.747 of 2017.Respectfully following the law laid

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

bogus. In view of above, we reverse the order of the lower authorities and allow the common grounds of assessee’s appeal. " 53. It is rioted that the Hon’ble jurisdictional Calcutta High Court has dismissed the appeal preferred by the Revenue against the above order by their judgment dated 19.06.2018 in GA No.747 of 2017.Respectfully following the law laid

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

263 ITR (St) 61 at 107) the CBDT has clarified that on initiation of proceedings under section 153A, the proceedings pending in appeal, revision or rectification proceedings against finalised assessment/reassessment shall not abate. It is only because, the finalised assessments/reassessments do not abate, the appeal revision or rectification pending against finalised assessment/ reassessments would not abate. Therefore, the argument

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

263 ITR (St) 61 at 107) the CBDT has clarified that on initiation of proceedings under section 153A, the proceedings pending in appeal, revision or rectification proceedings against finalised assessment/reassessment shall not abate. It is only because, the finalised assessments/reassessments do not abate, the appeal revision or rectification pending against finalised assessment/ reassessments would not abate. Therefore, the argument

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

263 ITR (St) 61 at 107) the CBDT has clarified that on initiation of proceedings under section 153A, the proceedings pending in appeal, revision or rectification proceedings against finalised assessment/reassessment shall not abate. It is only because, the finalised assessments/reassessments do not abate, the appeal revision or rectification pending against finalised assessment/ reassessments would not abate. Therefore, the argument

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

263 ITR (St) 61 at 107) the CBDT has clarified that on initiation of proceedings under section 153A, the proceedings pending in appeal, revision or rectification proceedings against finalised assessment/reassessment shall not abate. It is only because, the finalised assessments/reassessments do not abate, the appeal revision or rectification pending against finalised assessment/ reassessments would not abate. Therefore, the argument