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

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

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

4) (5) (3) Page 18 of 35 Sandhya Singh ITA No. 585/Ind/2025 – AY 2014-15 2013-2014 31.03.2017 TOLA not 31.03.2020 30.06.2021 applicable 2014-2015 31.03.2018 TOLA not 31.03.2021 30.06.2021 applicable 2015-2016 31.03.2019 TOLA not 31.03.2022 TOLA not applicable applicable 2016-2017 31.03.2020 30.06.2021 31.03.2023 TOLA not applicable 2017-2018 31.03.2021 30.06.2021 31.03.2024 TOLA not applicable f. The Revenue

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

4 of 18 Smt. Sushila Bisarya Page 5 of 18 any addition to the return of income of the assessee and therefore, there was no occasion for the assessee to challenge the assessment order before the appellate authority. Since the assessment order was not prejudicial to the interest of the assessee as no tax demand was raised therefore, the assessee

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

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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

reassessment order ought to have been held as nullity by Hon’ble CIT(A). 4. That the cross objector craves the leave to add, amend, modify deleted any of the grounds of cross objection before or at the time of hearing.” 3. Ld. Counsel for the assesse has submitted that the AO has issued notice

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

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 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

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

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

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

4. Through the above addl. ground, the assessee has challenged the reassessment proceeding. In support of the admission of addl. ground, the learned Counsel for the assessee submitted that the addl. ground is legal in nature and the same was also raised before the ld. CIT(A). Further, reliance was placed on the judgment of Hon'ble Apex Court

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

4. Through the above addl. ground, the assessee has challenged the reassessment proceeding. In support of the admission of addl. ground, the learned Counsel for the assessee submitted that the addl. ground is legal in nature and the same was also raised before the ld. CIT(A). Further, reliance was placed on the judgment of Hon'ble Apex Court