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

Appeals are allowed

reassessment made in\nrespect of an assessment year under this section, the tax shall\nbe chargeable at the rate or rates as applicable to such\n assessment year.\"\n11.\nAs per the provisions of Section 153A, in case of a search under\nSection 132 or requisition under Section 132A

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

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

132A, on or before the 31st day of March, 2021: Provided also that for the purposes of computing the period of limitation as per this section, the time or extended time allowed to the assessee, as per show-cause notice issued under clause (b) of section-148A or the period during which the proceeding under section-148A is stayed

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

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

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

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

SWAPNIL RATHI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 2 (1), INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Swapnil Rathi, Dcit-2(1) 17Bf, Scheme No.74C, Indore Vs. Vilay Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Afwpr 6790 K Assessee By Shri Pankaj Shah & Soumya Bumb, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 19.07.2023

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A

MOEBIUS TRADE P LTD, MUMBAI vs. THE ADDITIONAL CIT , DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimoebius Trade Pvt. Ltd. Acit-Ii Resulting Company After Bhopal Merger Of Exotic & Vs. Speciality Fats Pvt. Ltd. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aahcm 4176D Assessee By Shri Ajay Tulsiyan Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

reassessment, if any, relating to any assessment year falling within the period of six assessment years [and for the relevant assessment year or years] referred to in this[sub-section] pending on the date of initiation of the search under section 132 or making of requisition under section 132A

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

M/S SWADESH DEVLOPERS AND BUILDERS,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2, BHOPAL

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

reassessment, if any relating to assessment years falling within the period of 6 assessment years refer to in sub section 1 of section 153A of the Act were pending. If they were pending on the date of initiation of search u/s 132 of the Act or making requisition u/s 132A