SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

In the result, the appeal of the assessee in ITA No

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

reassessment order passed is hereby quashed. The additional ground of appeal taken by the assessee is thus allowed. 21. Since, we have allowed the assessee's additional ground of appeal, therefore, other grounds of appeal taken by the assessee, become academic and not adjudicated. 22. In the result, appeal filed by the assessee is allowed.” (iv) Hon’ble High Court

JCIT OSD CENTRAL-1, BHOPAL vs. M/S SHAKSHI TOWN SHIP P LTD, GWALIOR

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

reassessment-order determining total income at Rs.4,97,62,500/-. Aggrieved, the assessee carried matter in first-appeal before CIT(A). 3. Before CIT(A), the assessee challenged the order of AO on legality as well as merit. The CIT(A) rejected assessee's legal claim but deleted additions on merit. This way, the CIT(A) partly allowed assessee

M/S SHRI GURMUKHDAS CONTRACTORS P LTD,BHOPAL vs. DCIT-CENRRAL-1, BHOPAL

In the result, Revenue’s appeals in I

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

127 of the Act. Notices under Section 153A of the Act for six assessment years commencing from A.Ys. 2011-12 to 2016-17 were issued on 24.09.2018 and the copies of all seized materials have been served and provided to the assessee whereupon written reply dated 19.11.2018 was filed informing the fact of filing of return on 20.10.2018 in compliance

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

127-142 2011 Copy of ledger account of the respondent in the books 6.6 of accounts of M/s SKS Inpat and Power Limited for the 143 Financial Year 2010-11 Copy of relevant extract of bank statement of M/s SKS 6.7 Inpat and Power Limited duly reflecting the amount of 144-153 share application money received by the respondent

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

127-142 2011 Copy of ledger account of the respondent in the books 6.6 of accounts of M/s SKS Inpat and Power Limited for the 143 Financial Year 2010-11 Copy of relevant extract of bank statement of M/s SKS 6.7 Inpat and Power Limited duly reflecting the amount of 144-153 share application money received by the respondent

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

127-142 2011 Copy of ledger account of the respondent in the books 6.6 of accounts of M/s SKS Inpat and Power Limited for the 143 Financial Year 2010-11 Copy of relevant extract of bank statement of M/s SKS 6.7 Inpat and Power Limited duly reflecting the amount of 144-153 share application money received by the respondent

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

INCOME TAX OFFICER 3(1), BHOPAL, METRO WALK BUILDING vs. RAMESH KUMAR SAHU, LEGAL HEIR OF SMT. RAMPYARI BAI, BHOPAL

In the result appeal of the Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

127 New Market, T.T. Nagar, Bhopal (PAN: ANHPS5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee by S/Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.07.2025 Date of Pronouncement 28.07.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the Revenue Under Section 253 of the Income

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

SARTHAK REAL BUILT PVT. LTD, ,INDORE vs. DY, CIT,CPC-TDS, GHAZIABAD

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

reassessment proceedings itself has been quashed as above, we are refraining ourselves to make detailed discussion on merits. On consideration of material available on record and rival submissions on merits of the case, we find that Ferro Concrete Construction P. Ltd. . ITA No.439/Ind/2017 & others there is no case of assessing the income as there was no material evidencing movement

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

reassessment proceedings itself has been quashed as above, we are refraining ourselves to make detailed discussion on merits. On consideration of material available on record and rival submissions on merits of the case, we find that Ferro Concrete Construction P. Ltd. . ITA No.439/Ind/2017 & others there is no case of assessing the income as there was no material evidencing movement

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

reassessment proceedings itself has been quashed as above, we are refraining ourselves to make detailed discussion on merits. On consideration of material available on record and rival submissions on merits of the case, we find that Ferro Concrete Construction P. Ltd. . ITA No.439/Ind/2017 & others there is no case of assessing the income as there was no material evidencing movement

ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S FERRO CONCREATE CONSTRUCTION (INDIA) PVT. LTD INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

reassessment proceedings itself has been quashed as above, we are refraining ourselves to make detailed discussion on merits. On consideration of material available on record and rival submissions on merits of the case, we find that Ferro Concrete Construction P. Ltd. . ITA No.439/Ind/2017 & others there is no case of assessing the income as there was no material evidencing movement

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions