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

Section 292BB not applicable- Reassessment not valid- Income Tax Act,\n1961, ss.143,147,292BB 336 ITR 678 - CIT V/s Rajeev Sharma (Allahabad) (Case\nlaws Paper book pages 62-\n68) Reassessment - Procedure - Return in response to Notice_u/s_148 - Assessing\nOfficer (8 of 13

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

13. We have heard the rival contentions and perused material available on record. The Ld. CIT(A) has rejected the ground by observing as under: “I may be noted that interest chargeable u/s 220(2) of the I.T. Act is compensatory and mandatory in nature. The issue regarding charging of interest u/s 220(2) is not appealable. Therefore, this ground

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

13. We have heard the rival contentions and perused material available on record. The Ld. CIT(A) has rejected the ground by observing as under: “I may be noted that interest chargeable u/s 220(2) of the I.T. Act is compensatory and mandatory in nature. The issue regarding charging of interest u/s 220(2) is not appealable. Therefore, this ground

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

reassess the total income for the entire six years block assessment period even in casa of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to suck abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

13,800 /- claimed u/s 80P.\"\nShri Humad Jain Sakh Sahakari Sanstha Maryadit\nITA No. 547/Ind/2024 – AY 2012-13\nGround No. 1 & 2:\n4. By means of these grounds, the assessee is raising a legal claim that\nthe AO's order is bad in law and illegal and must be annulled.\n5. With respect to these grounds, Ld. AR for assessee

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/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

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

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

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

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section ( 4). In order to avail this special development oriented tax incentive an enterprise carrying on business has to engage in, namely: 48 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils specified conditions. What is recognized as 'infrastructure facility' is also explained