VISHAL BALWANI,INDORE vs. ITO-3(1), INDORE

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivishal Balwani Ito-3(1) 47, Shanti Niketan, Behind Indore Vs. Bombay Hospital, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abfpb 5263J Assessee By Shri Harsh Vijayvargiya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.03.2024 Date Of Pronouncement 20.03.2024

reassessment proceedings and filing the return of income in response thereto showing a higher income without showing the basis thereof and denying the entries in the ICICI bank account as not that of his and thereafter making out a claim of peak cash deposit

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

cash ITA Nos. 286 to 289/Ind/2018 ,719 to 722/Ind/2017 & 862 to 865/Ind/2019 Shri Vardhman Sakh Sahakarita Maryadit & Manish Kothari deposits in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit. The yearwise addition is mentioned below:- ASST.YEAR AMOUNT

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

cash ITA Nos. 286 to 289/Ind/2018 ,719 to 722/Ind/2017 & 862 to 865/Ind/2019 Shri Vardhman Sakh Sahakarita Maryadit & Manish Kothari deposits in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit. The yearwise addition is mentioned below:- ASST.YEAR AMOUNT

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

cash ITA Nos. 286 to 289/Ind/2018 ,719 to 722/Ind/2017 & 862 to 865/Ind/2019 Shri Vardhman Sakh Sahakarita Maryadit & Manish Kothari deposits in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit. The yearwise addition is mentioned below:- ASST.YEAR AMOUNT

MAHAVIR KUMAR JAIN,UJJAIN vs. ITO 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

cash ITA Nos. 286 to 289/Ind/2018 ,719 to 722/Ind/2017 & 862 to 865/Ind/2019 Shri Vardhman Sakh Sahakarita Maryadit & Manish Kothari deposits in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit. The yearwise addition is mentioned below:- ASST.YEAR AMOUNT

MAHAVIR KUMAR JAIN,UJJAIN vs. ITO 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

cash ITA Nos. 286 to 289/Ind/2018 ,719 to 722/Ind/2017 & 862 to 865/Ind/2019 Shri Vardhman Sakh Sahakarita Maryadit & Manish Kothari deposits in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit. The yearwise addition is mentioned below:- ASST.YEAR AMOUNT

MAHAVIR KUMAR JAIN,UJJAIN vs. I.T.O. 1(1), UJJAIN

In the result, All appeals of the assessee are partly allowed

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

cash ITA Nos. 286 to 289/Ind/2018 ,719 to 722/Ind/2017 & 862 to 865/Ind/2019 Shri Vardhman Sakh Sahakarita Maryadit & Manish Kothari deposits in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit. The yearwise addition is mentioned below:- ASST.YEAR AMOUNT

BAJRANG LAL,UJJAIN, M.P. vs. THE ASSESSMENT UNIT, NFAC, DELHI

In the result appeal of the assessee is partly allowed

Bench: Shri Manish Borad

cash deposited in the bank account of the appellant which tantamount to making roving and fishing inquiries in the garb of reassessment

BAJRANG LAL,UJJAIN, M.P. vs. THE ASSESSMENT UNIT, NFAC, DELHI

In the result appeal of the assessee is partly allowed

Bench: Shri Manish Borad

cash deposited in the bank account of the appellant which tantamount to making roving and fishing inquiries in the garb of reassessment

LATE SMT. MARIAM BAI (THROUGH LEGAL HEIR SHRI ABDUL RAZAK CHARA),INDORE (M.P.) vs. THE INCOME-TAX OFFICER - 4(3), INDORE, INDORE (M.P.)

In the result appeal of the assessee is partly allowed

Bench: Shri Manish Boradsmt. Mariam Bai (Through Income Tax Officer 4(3), Legal Heir Shri Abdul Razak Indore Chara), Vs. 12, Daulaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Advpc5505A Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 05.08.2024 Date Of Pronouncement 06.08.2024 O R D E R

reassessment proceedings under section 147 of the Income-Tax Act, 1961 merely for verification of cash deposit in the bank

LOKESH GHIYA,NAGDA vs. INCOME TAX OFFICER, UJJAIN

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilokesh Ghiya Ito 27, Government Colony Nagda Ujjain Vs. M.P. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aoipg2695D Assessee By Shri Amit Choudhary Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 16.04.2024

reassessment proceedings and filing the return of income in response thereto showing a higher income without showing the basis thereof and denying the entries in the ICICI bank account as not that of his and thereafter making out a claim of peak cash deposit

SHRI DIGAMBER JAIN YUVAK SANGH,INDORE, M.P. vs. THE NFAC, DELHI, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings, the assessee submitted that the cash deposits were out of opening cash balance of ₹73,97,814/- as on 01.04.2012, which

RAJENDRA KUMAR PATIDAR,C/O. CA. RAJESH HEERALAL MEHTA vs. INCOME TAX OFFICER, INCOME TAX OFFICE, IRRIGATION COLONY

In the result appeal of the assessee is allowed

Bench: Shri Manish Boradshri Rajendra Kumar Patidar, Income Tax Officer, 203, Manas Bhawan Extn, Shajapur 11, Rnt Marg, Vs. Near Hotel Shreemaya, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqlpp9145L Assessee By S/Shri Apurva Mehta & Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 05.08.2024 Date Of Pronouncement 06.08.2024 O R D E R

cash withdrawals made by the assessee. Thus, the addition of Rs. 12,41,500/- made by the Ld. AO is liable to be deleted. The appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal.” 4. Brief facts of the case are that the assessee is an individual and claiming to be an agriculturist

SHRI SANTOSH SAHU ,BHOPAL vs. THE ITO 1(4), BHOPAL

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisantosh Sahu Ito-1(4) 16, Lane No.01 Aheerpura Bhopal Vs. Jahangirabad Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bqfps9651B Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.04.2024 Date Of Pronouncement 02.04.2024

reassessment proceedings and filing the return of income in response thereto showing a higher income without showing the basis thereof and denying the entries in the ICICI bank account as not that of his and thereafter making out a claim of peak cash deposit

NEHA TAMRAKAR,BHOPAL vs. INCOME TAX OFFICER 5 (1), BHOPAL

In the result, the “Impugned Order” is set aside as & by

Bench: Shri B.M. Biyani & Shri Paresh M Joshineha Tamrakar, Ito -5(1), बनाम/ 177 A Sector, Indrapuri Bhopal. Vs. Bhopal(M.P.) (Pan: Ajtpt6475G) (Appellant) (Respondent) Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

cash deposit of Rs. 22,04,600/- is treated as unexplained income of the assessee for the F.Y. 2008-09 relevant to the A.Y. 2009-10.” 2.4 That the assessee being aggrieved by the aforesaid the “Impugned Assessment Order” prefers the first appeal u/s 246 A of the Act before the Ld. CIT(A) who by the “Impugned Order

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

RUPESH JAISWAL,DHARAMPURI vs. INCOME TAX OFFICER, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshirupesh Jaiswal, Income Tax Officer, बनाम/ 111, Azad Marg, Indore Vs. Dist. Dhar, Tehsil Dharampuri, Dharampuri (Pan: Akopj7192C) (Appellant) (Revenue) Assessee By Shri Venus Rawka & Ms. Eva Rawka, Ars Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

cash deposits and withdrawals, the AO initiated reassessment proceedings under Section 147 by issuing a notice under Section 148. The reassessment

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

reassess the same. However, if the assessment for any of the assessment years falling within 6 years has attained finally and not pending on the date of search then the same cannot be subjected to tax in the proceedings u/s 153A of the Act in the absence of any incriminating material gathered in the course of search and seizure operation