MANDA DUBEY,HOSHANGABAD vs. INCOME TAX OFFICER ITRASI, ITRASI

In the result appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Manish Boradmanda Dubey, Ito, Ganeshganj

reassessment proceeding void-ab-initio being without jurisdiction. 4. That learned NFAC was not justified in upholding the order of the Ld. AO in view of the fact that the order passed u/s 144 r/w section 147 was illegal, void, in breach of principle of natural justice. 5. That the NFAC erred in framing an ex- parte order in violation

SMT. SUDHA MODI,BHOPAL vs. PCIT-1, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanivs. Smt. Sudha Modi, The Pcit-1 Nishant Colony 74 Bhopal Bunglows, Bhopal (M.P.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahwpm1842P (Appellant) .. (Respondent) Revenue By : Shri Gagan Tiwari, Advocate Assessee By : Shri P. K. Mishra, Cit.D.R. 21.12.2022 & 21.03.2023 Date Of Hearing 29.03.2023 Date Of Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 25.02.2022 Passed By The Pcit-1, Bhopal (M.P.) (Hereinafter Referred To As ‘Pcit)’) Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Arising Out Of The Order Dated 29.11.2019 Passed By The Dcit/Acit-5(1), Bhopal (Hereinafter Referred To As ‘Ld. Ao’) Under Section 143(3) Of The Act For Assessment Year 2017-18. 2 Smt. Sudha Modi Vs. Pcit (A.Y. 2017-18) 2. We Have Heard The Rival Submissions Made By The Respective Parties & We Have Also Perused The Relevant Materials Available On Record.

demonetization. Specific queries were issued on 18.01.2019 and 03.04.2019 requiring the assessee to furnish the details of cash deposit and the source thereon. In response to the same, the assessee duly submitted all details. After being satisfied on perusal of the details, evidences including e-submissions filed by the assessee on 17.05.2019, the Ld. AO accepted the returned income

RASHIDA BEE,JAORA CHOUPATI vs. CIT(A), RATLAM

The appeal of the assessee is allowed for statistical purpose

demonetization from 09.11.2016 to 30.12.2016. The assessee\nhad deposited cash of Rs.15 lakhs in his Axis Bank Ltd account\nat Jaora in M.P. The bank reported to the department that total\ndeposit is of Rs.16 lakh. The amount of Rs.16 lakh was treated\nu/s 69A r.w.s.115BBE of the Act.\n2.2 That the assessee being aggrieved by the aforesaid\n\"Impugned

ARCPL DEVELOPERS PRIVATE LIMITED,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX 4(1), INDORE

Appeal is allowed for statistical purpose

demonetization period and finding that the assessee-\ncompany did not file any return u/s 139(1) for AY 2017-18 under\nconsideration, initially issued notice dated 11.12.2017 u/s 142(1) calling\nreturn of income from assessee but the assessee did not respond to such\nnotice. Ultimately, the AO issued notice u/s 148 on 06.06.2018 taking case\nof assessee