BHARGAVI KESWANI,INDORE vs. ASST. COMMISSIONER OF INCOME TAX (CENTRAL)- II, BHOPAL , BHOPAL

Appeals are allowed

block assessment under\nsection 153A;\nii)\nall pending assessments/reassessments shall stand abated;\niii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction\nto assess or reassess

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

block assessment u/s. 158BC based on materials gathered during search u/s 132, he cannot proceed to make reassessment u/s 147 on the basis

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

block assessment u/s. 158BC based on materials gathered during search u/s 132, he cannot proceed to make reassessment u/s 147 on the basis

ROHIT KUMAR YADAV,INDORE vs. INCOME TAX OFFICER 5(5), INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirohit Kumar Yadav Ito 5(5) Hig-Dx-2Manishmati Arvind Indore Vihar, Mahishmati Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaupy5015 F Assessee By Shri Pankaj Shah & Soumya Bumb Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 15.04.2024

reassessment. But if, as is the case under consideration, after the passing of the regular assessment order, the Assessing Officer has passed a block

THE DCIT CENTRAL-(1), INDORE vs. M/S AYUSH AJAY CONSTRUCTION PVT. LTD. , INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanii.T(Ss).A. Nos.14 To 16/Ind/2018 (Assessment Years: 2007-08 To 2009-10)

block assessment whereby, it was IT(SS)A Nos.14to16/Ind/2018 & C.O. Nos. 19to21/Ind/2018 & IT(SS)A No. 141/Ind/2019 & JCIT vs. Ayushajay Construction Pvt. Ltd. Asst. Years–2007-08 to 2009-10 & 2014-15 - 14 – only the undisclosed income of the Act seeks to assess the total income for the assessment year, which is clear from first proviso or which provisedes that

M/S SWADESH DEVLOPERS AND BUILDERS,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2, BHOPAL

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each A Yon the basis of the findings of the search and any other material existing or brought on the record

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

Block Assessment -- Issue of\nNotice u/s 143(2) within prescribed time - Mandatory - Income Tax Act, 1961, ss.132,\n143(2), 158BA, 158BC, 158BH - CBDT Circular No. 717 Dated 14.08.1995.\nThough in the above case, assessment was completed by ld.AO_u/s_153A, without\nissuing notice u/s 143(2), the same is applicable to assessments completed under Act,\nirrespective of the fact under which

THE ACIT (CENTRAL)-1, INDORE vs. M/S. M.C.S. TRADING COM. PVT. LTD., INDORE

In the result the appeals of the revenue for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

reassessment for six years shall be finalised by the Assessing Officer. It is also held by various Courts that once notice u/s 153A of the Act issued, then assessment for six years shall be at large both for Assessing Officer and assessee have no warrant of law. It has been also held that in the assessment years where assessments have

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

block assessment itself is without\njurisdiction then there is no question of levy of any penalty under s.\n158BFA(2) and therefore it is open to the assessee to set up the\nquestion of validity of the assessment in the appeal against the levy\nof penalty.\n8. 9. We also derive support from another judgement of Hon'ble\nBombay High

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

Bench: Shri Kul Bharatassessment Year: 2010-11

block assessment proceedings. Thus, considering the entire facts and the circumstances of the present case, we hold that the CIT(A) was fully justified in quashing the reassessment

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

reassess' to completed assessment proceedings. vi. In so far as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

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

reassess' to completed assessment proceedings. vi. In so far as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

THE DCIT ,CENTRAL-1, BHOPAL vs. M/S VATIKA BUILDERS & DEVELOPERS, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

reassessment u/s 147 will be invalid, if no notice u/s 143(2) was issued and will not be save even by section 292BB, even if the assessee participates in the proceedings. The Revenue can avail section 292BB only if notice u/s 143(2) was issued and not when admitted position is that no notice was issued as in the instant

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

block period for five years may and should be taken into consideration. It was held as under: ―It cannot be gainsaid that the municipal general tax is an annual tax. Therefore, normally speaking, the liability for taxation must be determined with reference to each year. In other words, the society claiming exemption will have to show that it fulfils

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

block period for five years may and should be taken into consideration. It was held as under: ―It cannot be gainsaid that the municipal general tax is an annual tax. Therefore, normally speaking, the liability for taxation must be determined with reference to each year. In other words, the society claiming exemption will have to show that it fulfils

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (PAN:AACCD5475F) (Revenue/Appellant) (Assessee/Respondent) Assessee by CA Shri Anil Garg and CA Arpit Gaur, Ld. AR Revenue by Shri Ashish Porwal, Ld. DR Date of Hearing 09.11.2023 Date of Pronouncement 24.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.12.2022 passed by Commissioner

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (PAN:AACCD5475F) (Revenue/Appellant) (Assessee/Respondent) Assessee by CA Shri Anil Garg and CA Arpit Gaur, Ld. AR Revenue by Shri Ashish Porwal, Ld. DR Date of Hearing 09.11.2023 Date of Pronouncement 24.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.12.2022 passed by Commissioner

BHOLA SINGH THAKUR,INDORE vs. I T O 4(1), INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2010-11

block assessments. We do not agree with the submissions of the learned counsel for the Revenue, since we do not see any reason to restrict the scope and meaning of the expression “so far as may be, apply”. In our view, where the assessing officer in repudiation of the return filed under Section 158- BC(a) proceeds to make