ANAND PRAKASH KAMDAR,BHOPAL vs. ACIT-1(1), BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2010-11 Anand Prakash Kamdar Acit-1(1) E-4/188, Bhopal बनाम/ Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Afopk0788A Assesseeby S/Shri Sumit Nema, Sr. Adv.& Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.11.2022 Date Of Pronouncement 20.01.2023

section 158B to 158BH was applicable, but in respect of searches conducted after 31.05.2003, a new scheme prescribed u/s 153A to 153D is applicable. Ld. DR would further Page 5 of 8 Anand Prakash Kamdar ITANo.58/Ind/2019 A.Y. 2010-11 Page 6 of 8 explain that while in older scheme u/s 158B to 158BH, there was assessment only of “undisclosed income

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

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

153D is a “full-fledged” type of assessment wherein the concept of “incriminating material” is not applicable because the AO has full power to assess the total income, which may or may not be based on incriminating material. According to him, in the present case of assessee where assessment had been made by Ld. AO u/s 153A

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL -1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

disallowances in the assessment proceedings u/s 153C r.w.s 153A, without there being any incriminating material found during the course of search which belong to Assessee. 4. On the facts and circumstances of the case, the Ld. CIT(A) & Ld. A.O. has erred, both on facts and in law in assessing the income of the assessee

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL - 1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

disallowances in the assessment proceedings u/s 153C r.w.s 153A, without there being any incriminating material found during the course of search which belong to Assessee. 4. On the facts and circumstances of the case, the Ld. CIT(A) & Ld. A.O. has erred, both on facts and in law in assessing the income of the assessee

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, BHOPAL, AAYKAR BHAWAN, BHOPAL

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

disallowances in the assessment proceedings u/s 153C r.w.s 153A, without there being any incriminating material found during the course of search which belong to Assessee. 4. On the facts and circumstances of the case, the Ld. CIT(A) & Ld. A.O. has erred, both on facts and in law in assessing the income of the assessee

PRASAM RAKESH CHOUDHARY ,GIRNAR SOCIETY, ITWARI, NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 1, BHOPAL, AAYKAR BHAWAN, BHOPAL

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

disallowances in the assessment proceedings u/s 153C r.w.s 153A, without there being any incriminating material found during the course of search which belong to Assessee. 4. On the facts and circumstances of the case, the Ld. CIT(A) & Ld. A.O. has erred, both on facts and in law in assessing the income of the assessee

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

section 253 of the income tax Act 1961 [herein after referred to as the Act for sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-CIT(A)-3, /IT/11185,11214,11217,11221,11225,11227/2019-20 Bhopal Nirmal Ramtani IT(SS)A No. 21 to 25/Ind/2025 & ITANo.634/Ind/2025 A.Ys