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

In the result, appeal for A

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

reopening of the assessment is quashed therefore, the issues raised by the assessee on merits becomes infructuous. 6. For A.Y.2009-10 the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in confirming the penalty order u/s. 271E passed by the AO, which was illegal

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

reopening of the assessment is quashed therefore, the issues raised by the assessee on merits becomes infructuous. 6. For A.Y.2009-10 the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in confirming the penalty order u/s. 271E passed by the AO, which was illegal

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

In the result, appeal for A

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

reopening of the assessment is quashed therefore, the issues raised by the assessee on merits becomes infructuous. 6. For A.Y.2009-10 the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in confirming the penalty order u/s. 271E passed by the AO, which was illegal

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

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

reopened u/s 147 and a notice u/s 148 was issued on 30.03.2021. Notice u/s 142(1) of the act dated 14.01.2022 was issued to the assessee calling for the details, documents and evidences to explain the above transactions during the year under consideration. But the notice was returned back by the postal authorities with the remark “Addressee Moved”. The case

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

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

reopened u/s 147 and a notice u/s 148 was issued on 30.03.2021. Notice u/s 142(1) of the act dated 14.01.2022 was issued to the assessee calling for the details, documents and evidences to explain the above transactions during the year under consideration. But the notice was returned back by the postal authorities with the remark “Addressee Moved”. The case

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

reopening of assessment and the department simply rested its conclusions on the action of surrender made by the assessee, no penalty u/s 271

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

reopening the assessment, it realized that a mistake had been committed and accordingly by a letter dated 20-1-2005 the Assessing Officer was informed that there was no wilful suppression of facts by the assessee but that a genuine mistake or omission had been committed which also appears to have been overlooked by the Assessing Officer before whom

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

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

reopening the assessment, it realized that a mistake had been committed and accordingly by a letter dated 20-1-2005 the Assessing Officer was informed that there was no wilful suppression of facts by the assessee but that a genuine mistake or omission had been committed which also appears to have been overlooked by the Assessing Officer before whom

M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

271(1)(c) of the Act is initiated separately on this issue. Further, the matter is being referred to Addl. Commission of Income-tax (Central), Indore for issuing notice and imposing penalty u/s 271D and 271E of the “Act”. 7. Against assessment-order, the assessee filed first-appeal to Ld. CIT(A) wherein the challenge was made to the legality

ACIT(CENTRAL)-1, INDORE vs. PRAKASH ASPHALTINGS & TOLL HIGHWAYS (INDIA) LTD., MHOW

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

271(1)(c) of the Act is initiated separately on this issue. Further, the matter is being referred to Addl. Commission of Income-tax (Central), Indore for issuing notice and imposing penalty u/s 271D and 271E of the “Act”. 7. Against assessment-order, the assessee filed first-appeal to Ld. CIT(A) wherein the challenge was made to the legality

SHYAM PRATAP SINGH SHEKHAWAT,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11 Shri Shyam Pratap Singh Shekhawat Vs Pr. Cit, Zonal Office, Bhai Bala Chowk, Bhopal 5Th Floor, Noble Enclave, Ludhiana (Appellant) (Respondent) Pan Acaps0740F Revenue By Smt. Ashima Gupta, Cit Assessee By S/Shri Ashish Goyal & N.D. Patwa, Advocates Date Of Hearing 22.05.2019 Date Of Pronouncement 26.07.2019 O R D E R

reopened u/s 147 by issuing notice u/s 148 on 24.03.2015 and in pursuance to same, the assessee has filed the return showing income of Rs.7,43,010/- and attached the tax audit report along with the return. Assessment u/s 143(3)/ 147 was completed vide order dated 30.03.2016. Addition of Rs. 1,00,000/- was made in this assessment. Notice

SARWAR MOHD. KHAN,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 2 (1), BHOPAL

Appeal of the assessee is allowed on legal ground itself

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2008-09

Assessment completed u/s 143(3) of Act at Rs. 63,20,135/- after making addition of Rs.39,40,000/- on account of long term capital gain to the declared income. Penalty proceedings u/s 271(1(c) for concealment of income was also initiated. The case was reopened

SOURABH SHARMA,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, DELHI

The appeal of the assesse is allowed\nfor statistical purpose

reopened u/s 147 by issuing notice 148A of the I.T.\nAct on 27.03.2023\".\n5. Accordingly for justification, of the income escapement in\nhis hands during the A.Y. 2016-17, notice u/s 142(1) was\nissued on 20.10.2023, which is reproduced as under:\n“With reference to the assessment proceedings u/s 147 of the\nIncome Tax Act, 1961 in your case

NAVIN KUMAR JAIN,INDORE vs. ITO ACIT DYCIT FACELESS ASSESSMENT, INDORE

In the result, both appeals of the assessee are allowed

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

reopening of the assessment for the AY 2013-14 u/s 147 of IT Act, 1961. The assessee has made no compliance to the said notice. Further notices u/s 142(1) were issued on 13.11.2021 & 13.12.2021 and asked to file the return of income in response to notice issued u/s 148 of IT Act, 1961 dated 31.03.2021. In response to these

NAVIN KUMAR JAIN,INDORE vs. INCOME TAX OFFICER FACELESS ASSESSMENT CENTRE, INDORE

In the result, both appeals of the assessee are allowed

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

reopening of the assessment for the AY 2013-14 u/s 147 of IT Act, 1961. The assessee has made no compliance to the said notice. Further notices u/s 142(1) were issued on 13.11.2021 & 13.12.2021 and asked to file the return of income in response to notice issued u/s 148 of IT Act, 1961 dated 31.03.2021. In response to these

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

reopened by the Department of Mr. Anil Poddar and Mr. Raghunath Poddar of which the Assessee Company has been informed, the reason to believe that cash loans were advanced by those person to assessee company was found unsupported and therefore such doubt has no legs to stand upon. Thus, in entirety the seized loose paper and tally data is dumb

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

reopened by the Department of Mr. Anil Poddar and Mr. Raghunath Poddar of which the Assessee Company has been informed, the reason to believe that cash loans were advanced by those person to assessee company was found unsupported and therefore such doubt has no legs to stand upon. Thus, in entirety the seized loose paper and tally data is dumb

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

reopened by the Department of Mr. Anil Poddar and Mr. Raghunath Poddar of which the Assessee Company has been informed, the reason to believe that cash loans were advanced by those person to assessee company was found unsupported and therefore such doubt has no legs to stand upon. Thus, in entirety the seized loose paper and tally data is dumb