THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

section 65A and 65B of the Indian Evidence Act 1872 providing for admissibility of electronic records as evidence have not been followed. The appellant has also placed reliance on certain decisions wherein on identical facts, similar addition made have been deleted. The appellant has also challenged the addition made on protective basis on the contention that the said amount

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

reassessment proceedings is a jurisdictional defect and renders the assessment order invalid and void ab initio. The Tribunal allowed the assessee's appeal.", "result": "Allowed", "sections": [ "144", "147", "153(6)", "68", "68(1)", "148", "143(2)", "143(3)", "234A(3)", "13", "11

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

reassessment proceedings pending on the date of search stood abated by virtue of 2nd proviso to section 153A(1). For the sake of completeness section 153A(1) with proviso is quoted as under: Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search

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

11. As per the provisions of Section 153A, in case of a search under section 132 or requisition under section 132A, the AO gets the jurisdiction to assess or reassess the 'total income' in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

6 Smt. Nilima Kothari section or section 153A or section 153C as the case may be, as they stood immediately before the commencement of Finance Act, 2021.” Therefore, notice u/s. 148 cannot be issued at any time (under new provisions), if a notice could not have been issued u/s. 148 of the Act at that time, on account of being

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

reassessment under section- 153A;] (c ) an order made under section-154 or section- 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d ) an order made under section-163 treating the assessee as the agent of a non-resident

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

Appeals are allowed

reassess taking into consideration the\nother material in respect of completed assessments/unabated\nassessments. Meaning thereby, in respect of completed/unabated\nassessments, no addition can be made by the AO in absence of\nany incriminating material found during the course of search\nunder Section 132 or requisition under Section 132A of the Act,\n1961. However, the completed/unabated assessments can be re-\nopened

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

6 of 16 Agroh Infrstructure Developers P. Ltd. Page 7 of 16 Engineering Works P. Ltd. [198 ITR 297]. Therein the assessee raised a contention that once jurisdiction under Section 147 of the Act is invoked, the whole assessment proceeding became reopened, which was negatived by the court opining: "Section 147, which is subject to Section 148, divides cases

MAHENDRA KUMAR VERMA,INDORE vs. ITO-4(1), INDORE, INDORE

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiआयकर अपील सं./I.T.A. No. 482/Ind/2024 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Mahendra Kumar Verma Ito-4(1) Flat No.301, Classic Indore Vs. Dream, 5-6, Paliwal Nagar, Indore (M.P.) -452011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acspv2701P (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Agrawal & Shri Pankaj Mongra, A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashish Porwal, Sr.Dr 17/04/2025 Date Of Hearing Date Of Pronouncement 24/06/2025

reassessment proceedings initiated under section 147 of the Income-Tax Act, 1961 even when reopening was done without obtaining proper sanction from the competent authority as mandated by the provisions of section 151 of the Act 6. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from