M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

reassessment by invoking the provisions of section 263 may kindly be dropped. Without prejudice to the above as far as merit of the issues reaised in show-cause notice in question are concerned, we have to submit that the learned Assessing Officer has issued notices u/s 133(6) in loan creditor companies (supra). That after getting the requisite details

S GANDHI JEWELLERY PRIVATE LIMITED,INDORE vs. PCIT-1, INDORE, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2017-18 S. Gandhi Jewellery Pcit-1, Private Limited, Indore C/O Adv. Hitesh Chimnani, बनाम/ Ug-37 Trade Centre, Vs. 18, South Tukoganj, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aamcs1613G Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ram Kumar Yadav, Sr. Dr Date Of Hearing 10.02.2025 Date Of Pronouncement 21.02.2025

revision u/s 263 due to three-fold reasons. These reasons are very succinctly narrated by Ld. AR in Para 13 of his Written-Synopsis, we re-produce the same: “13. In this respect, the brief submissions of the assessee are as follows: 1. The assumption of jurisdiction by the Ld. PCIT on 23.02.2024 when an appeal had been filed

SUNAYANA INVESTMENT COMPANY LTD,INDORE vs. PCIT-1, INDORE, INDORE

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunayana Investment Company Pcit-1, Ltd, Indore Part-B Of 417 Chetak Centre Annex, Vs. R.N.T. Marg, Near Hotel Shreemaya, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaucs5765M Assessee By Shri Sohit Gupta & Ms. Alifiya Ali, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 08.10.2024 Date Of Pronouncement 11.10.2024 O R D E R

reassessment proceedings and cannot be taken up in the revision proceedings u/s 263 of the Act. The Ld. AR has referred

NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

reassessment proceedings with specific queries on the same issue. Thereafter the Pr. CIT has issued show cause notice u/s 263 on 22.02.2024 placed at page no.45 to 47 of the paper book as under: “M/s/Mr/Ms Subject: Notice for Hearing in respect of Revision

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE CIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 The Nimar Educational Cit(Exemption) , Society, Bhopal बनाम/ Harsud Road, Civil Lines, East Nimar, Vs. Khandwa (Assessee/Appellant) (Revenue/Respondent) Pan: Aabtt1409K Assessee By Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 20.09.2024

u/s 263 of the Act with reference to the issues, which did not form subject of re-opening of assessment cannot be exercised. 11. ……………….. Taking strength from the order of Hon'ble Bombay High Court in Ashoka Buildcon Limited (supra), we hold that the order of revision passed in the present case, on issues which did not form subject

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

revision order dated 28.02.2020 of Pr. Commissioner of Income Tax-1 Bhopal, passed u/s 263 of the Act for Assessment Year 2010-11. 2. The assesse filed her return of income on 28.09.2010 declaring total income of Rs.18,12,980/- and agricultural income of Rs.4,25,000/-. Thereafter the assessment was reopened vide notice u/s 148 dated 30.03.2017 and reassessment

ANAMIKA GARG ,DEWAS vs. CIT, UJJAIN

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Anamika Garg, Pcit, 117, Tukoganj Marg, Ujjain बनाम/ Nayapura, Vs. Dewas (Assessee / Appellant) (Revenue / Respondent) Pan: Aiwpg 3922 D Assessee By Shri Suresh Gupta, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 02.01.2024

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can’t usurp the power of the CIT and recommend a revision. No overlapping of powers of the authorities under the Act can be permitted. As the revision proceedings in this case have triggered with the AO sending a proposal

M/S M.P.WAREHOUSING & LOGISTIC CORPORATION,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal is allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2015-16 M/S M.P. Warehousing Pr. Cit-1 & Logistic Corporation, Bhopal बनाम/ Office Complex, Block-1, Gautam Nagar, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aadcm 7742 B Assessee By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 20.03.2023 Date Of Pronouncement 31.03.2023

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can‟t usurp the power of the CIT and recommend a revision. No overlapping of powers of the authorities under the Act can be permitted. As the revision proceedings in this case have triggered with the AO sending a proposal

M/S DBL TIKAAMGARH NOWGON,BHOPAL vs. PR CIT -1, BHOPAL

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

263 of the Act confers power on the CIT to revise an assessment order, subject to certain conditions. Instantly, we are confronted with a situation in which the revision was initiated on the basis of the AO sending a proposal to the CIT and not on the CIT suo motu calling for and examining the record of the assessment proceedings

M/S DBL BETUL SARMI TOLLWAYAS,BHOPAL vs. PR CIT-1, INDORE

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

263 of the Act confers power on the CIT to revise an assessment order, subject to certain conditions. Instantly, we are confronted with a situation in which the revision was initiated on the basis of the AO sending a proposal to the CIT and not on the CIT suo motu calling for and examining the record of the assessment proceedings

M/S DBL ASHOKNAGAR VIDISHA TOLLWAYS LTD,BHOPAL vs. PR CIT-1, BHOPAL

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

263 of the Act confers power on the CIT to revise an assessment order, subject to certain conditions. Instantly, we are confronted with a situation in which the revision was initiated on the basis of the AO sending a proposal to the CIT and not on the CIT suo motu calling for and examining the record of the assessment proceedings

M/S DBL JAORA SAIANA TOLLWAYA LTD,BHOPAL vs. PR CIT-1, BHOPAL

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

263 of the Act confers power on the CIT to revise an assessment order, subject to certain conditions. Instantly, we are confronted with a situation in which the revision was initiated on the basis of the AO sending a proposal to the CIT and not on the CIT suo motu calling for and examining the record of the assessment proceedings

SHRI PREMNARAYAN,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

revised and the aforesaid land falls within 2 Kms. from the Municipal limits of Tehsil & Dist. Harda. To support our contention once again we are attaching herewith certificate Certificate in this regard issued by Office of the Municipal Corporation, Harda as Annexure –1 which has already been furnished in response to reply to notice issued u/s 142(1) wherein

SMT. SHARDA,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

revised and the aforesaid land falls within 2 Kms. from the Municipal limits of Tehsil & Dist. Harda. To support our contention once again we are attaching herewith certificate Certificate in this regard issued by Office of the Municipal Corporation, Harda as Annexure –1 which has already been furnished in response to reply to notice issued u/s 142(1) wherein

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

263, the AO re-framed assessment wherein he disallowed assessee’s claim, (iii) the AO thereafter imposed penalty u/s 271(1)(c) treating it as a case of furnishing inaccurate particulars by assessee. Thus, the penalty imposed by AO hinges on the point that the assessee had furnished inaccurate particulars of income by making wrong claim of depreciation. However

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

263, the AO re-framed assessment wherein he disallowed assessee’s claim, (iii) the AO thereafter imposed penalty u/s 271(1)(c) treating it as a case of furnishing inaccurate particulars by assessee. Thus, the penalty imposed by AO hinges on the point that the assessee had furnished inaccurate particulars of income by making wrong claim of depreciation. However

M/S SAHARAYAN UNIVERSAL MULTIPURPOSE SOCITY LTD,BHOPAL vs. PR CIT-1, BHOPAL

Appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Saharayan Universal Pcit-1, Multipurpose Society Bhopal Limited, बनाम/ 195, Zone-1, In Front Of D.B. Mall, Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) Pan: Aakas 6209 A Assessee By Shri P.K. Bansal, Ld. Ar Revenue By None Date Of Hearing 26.09.2023 Date Of Pronouncement 22.11.2023 आदेश / O R D E R

263 against an invalid order passed u/s 143(3) are void ab initio. 4. In regard to the additional grounds, it is to submit that notice u/s 143(2) was duly issued and served on the assessee by the A.O. The notice duly mentions that the case is selected for 'limited scrutiny' purposes. But as claimed by the assessee

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

revision order dated 18.02.2022 of Pr. Commissioner of Income Tax (in short Pr. CIT) Indore passed u/s 263 of the Income Tax Act for Assessment Year 2012- 13. 2. There is a delay of 199 days in filing the present appeal. The assesse filed an application for condonation of delay which is supported by the affidavit of the assessee