SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

132(1) of the Income Tax Act carried out at the residence of the assessee on 16.05.2013 Page 1 of 11 Meha Jain Page 2 of 11 which was concluded on 31.05.2013. Due to the search and seizure action the reassessment proceedings were also centralized along with assessment u/s 153A of the Act. The reassessment proceedings were completed

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

132", "153A", "143(3)", "274", "5A" ], "issues": "Whether the penalty proceedings initiated by the Assessing Officer are valid when the show-cause notice fails to specify the exact charge under Section 271(1)(c) (concealment or inaccurate particulars), and whether the delay in filing an appeal can be condoned

M.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2015-16

condone the delay and admit the appeal for adjudication on merits. 3. Brief facts of the case as culled out from the records are that the assessee company is engaged in the Financial Assistance for industrial development and infrastructure. It declared total loss at Rs.1,55,62,351/- in the return filed on 30.09.2015. The case was selected for limited

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

132 was conducted upon assessee-individual on 25.11.2010 pursuant\nto which the assessments of AY 2009-10 & 2010-11 were made u/s 153A\nr.w.s.143(3) vide assessment-orders dated 28.03.2013 and the assessment\nof AY 2012-13 was made u/s 143(3) vide assessment-order dated\n30.03.2015. The AO made certain additions in these assessment-orders.\nSimultaneously, the AO also

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

132 was conducted upon assessee-individual on 25.11.2010 pursuant\nto which the assessments of AY 2009-10 & 2010-11 were made u/s 153A\nr.w.s.143(3) vide assessment-orders dated 28.03.2013 and the assessment\nof AY 2012-13 was made u/s 143(3) vide assessment-order dated\n30.03.2015. The AO made certain additions in these assessment-orders.\nSimultaneously, the AO also

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

section 253(5) and the decision of\nHon'ble Supreme Court, we take a judicious view, condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom

BRAJENDRA SHARMA,BARWANI vs. INCOME TAX OFFICER, SENDHWA

In the result “impugned order” is set aside as and by way of remand back to the file of Ld

132 days, accordingly we condone the delay and admit the appeal for hearing.\nBrajendra Sharma\nITA No. 762/Ind/2024 - A.Y.2012-13\n3.2 Thereafter the Ld. AR for and on behalf of the assessee interalia contended that the “impugned order” is illegal, bad in law and not proper. It is passed in violation of principles of natural justice. It should therefore

NIRMAL RAMTANI,BHOPAL vs. DCIT-CENTRAL-1, BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

delay is\nnot abnormal. It is not deliberate. Hence we condone the\ndelay as sufficient cause is shown. Accordingly we admit the\nAppeal.\n3.2 The Id. AR then submitted that search and seizure action\nunder section 132 of the Income Tax Act 1961 was\nconducted on 04.08.2017 at premises belonging to Pradeep\nSaraiya and associates. This group is mainly engaged

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss

ACIT1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

THE ACIT 1 (1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT 1( 1 ), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

THE ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

MADHYA PRADESH RAJYA VAN VIKAS NIGAM LIMITED,TT NAGAR vs. CPC BANGALORE, HOBLI

Appeal is allowed

delay in filing of Form 10-IC as per Rule 21AE of the Rules for the\nprevious year relevant to A.Y 2020-21 is condoned in cases where the\nfollowing conditions are satisfied:\n(i) The return of income for AY 2020-21 has been filed on or before the\ndue date specified under section 139(1

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

condone the delay and proceed for hearing. 4. Briefly stated the facts are such that the assessee submitted return of income of relevant AY 2017-18 on 31.10.2017 which was subjected to scrutiny assessment. Finally, the Ld. AO completed the assessment u/s 143(3) at the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and viewed