ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reopening of the assessment for the Assessment Years 2012-13 and 2013-14 is hit by the proviso to Section 147 as existed at the relevant point of time reads as under: Section 147. Income escaping assessment. If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reopening of the assessment for the Assessment Years 2012-13 and 2013-14 is hit by the proviso to Section 147 as existed at the relevant point of time reads as under: Section 147. Income escaping assessment. If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reopening of the assessment for the Assessment Years 2012-13 and 2013-14 is hit by the proviso to Section 147 as existed at the relevant point of time reads as under: Section 147. Income escaping assessment. If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer

SHRI SANDEEP MEHTA,NEEMUCH vs. INCOME TAX OFFICER, NEEMUCH

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 वष" Shri Sandeep Mehta, The Income Tax Officer, S/O. Shri Jay Singh Mehta, Vs Neemuch Vijay Talkies Chouraha, Neemuch (Mp) Pan : Adbpm 8174 B "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By : Shri Harshit Bari, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Ujjain (Mp) Dated 28.11.2017 Passed For Assessment Year 2009-10. 2. In The First Ground Of Appeal, The Assessee Has Challenged Reopening Of Assessment By Issuance Of Notice Under Section 148 Of The Income-Tax Act, 1961. 3. The Learned Counsel For The Assessee, While Impugning The Orders Of The Revenue Authorities, Contended That The Assessment Was Reopened For The Reason That The Assessee Has Made Cash Deposits Amounting To Rs.11,00,000/-, Without Disclosing The Source Of Deposits & This

depreciation allowance or any other allowance under this Act has been computed. ITA Nos.71/Ind/2018 Shri Sandeep Mehta vs. ITO AY :2009-10 5 Explanation 3. For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

reopening of the assessment in case of M/s Mapaex Remedies Pvt. Ltd for A.Y. 2012-13 u/s 147 of the Income Tax Act, 1961 The assessee filed the return of income for A.Y. 2012-13 on 26.09.2019 declaring income at Rs. Nil after claiming deduction u/s 80IC for Rs. 1,49,22,361/-, the tax was paid as per book

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

reopening of the assessment in case of M/s Mapaex Remedies Pvt. Ltd for A.Y. 2012-13 u/s 147 of the Income Tax Act, 1961 The assessee filed the return of income for A.Y. 2012-13 on 26.09.2019 declaring income at Rs. Nil after claiming deduction u/s 80IC for Rs. 1,49,22,361/-, the tax was paid as per book

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

reopening of the assessment in case of M/s Mapaex Remedies Pvt. Ltd for A.Y. 2012-13 u/s 147 of the Income Tax Act, 1961 The assessee filed the return of income for A.Y. 2012-13 on 26.09.2019 declaring income at Rs. Nil after claiming deduction u/s 80IC for Rs. 1,49,22,361/-, the tax was paid as per book

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

reopening of the assessment in case of M/s Mapaex Remedies Pvt. Ltd for A.Y. 2012-13 u/s 147 of the Income Tax Act, 1961 The assessee filed the return of income for A.Y. 2012-13 on 26.09.2019 declaring income at Rs. Nil after claiming deduction u/s 80IC for Rs. 1,49,22,361/-, the tax was paid as per book

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

reopening of the assessment in case of M/s Mapaex Remedies Pvt. Ltd for A.Y. 2012-13 u/s 147 of the Income Tax Act, 1961 The assessee filed the return of income for A.Y. 2012-13 on 26.09.2019 declaring income at Rs. Nil after claiming deduction u/s 80IC for Rs. 1,49,22,361/-, the tax was paid as per book

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

reopening of the assessment in case of M/s Mapaex Remedies Pvt. Ltd for A.Y. 2012-13 u/s 147 of the Income Tax Act, 1961 The assessee filed the return of income for A.Y. 2012-13 on 26.09.2019 declaring income at Rs. Nil after claiming deduction u/s 80IC for Rs. 1,49,22,361/-, the tax was paid as per book

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

reopened on the basis of material noticed during the course of assessment proceeding for the assessment year 2008-09, wherein the opening WDV on “windmill” after claim of additional depreciation

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

reopening of the assessment in para 14 to 18 as under: “14- In the considered opinion of this Court, the order passed by the Assessing Officer makes it very clear that the assessee has failed to disclose fully and truly all materials facts at the time assessment proceedings initiated under Section 143(3). Not only this, Section 149 which provides

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened

ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S FERRO CONCREATE CONSTRUCTION (INDIA) PVT. LTD INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened

SARTHAK REAL BUILT PVT. LTD, ,INDORE vs. DY, CIT,CPC-TDS, GHAZIABAD

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened

DCIT KHANDWA, KHANDWA vs. M/S RAJRAJESHWAR COTTON CORPORATION, SENDHWA

In the result, Revenue’s appeal as well as Assessee’s Cross-

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) & C.O. No. 9/Ind/2020 Assessment Year: 2011-12 Dcit M/S Raj Rajeshwar Cotton Khandwa Corporation, बनाम/ Warla Road, Sendhwa, Vs. District - Khandwa (Appellant / Revenue) (Respondent / Assessee) Pan: Aagfr 6243 N Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 21.10.2022

assessment –Hence CTR 0380, (2006) 282ITR reopening was not valid 0409, (2006) 752 TAXMAN I0196 HIND SYNTEX LTD. vs. CIT, When the claim for depreciation

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

depreciation allowance" in Section 147 after the conditions for reassessment are satisfied, is only relatable to the preceding expression in Clauses (a) and (b) viz., "escaped assessment". The term "escaped assessment" includes both "non- assessment" as well as "under assessment". Income is said to have "escaped assessment" within the meaning of this section when it has not been charged