M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

142(1)/143(2) of the Income Tax Act, 1961, No……………….dated………………. have concealed the particulars of your income or furnished inaccurate particulars of such income, You are hereby requested to appear before me at 3:30 p.m on 20/0212014 and show cause why an order imposing a penalty on you should not be made under section

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

reassessment proceedings failing, even where they were viable under FA 2021. [See paragraph 8 of the judgment] (iv). The directions contained in the judgment of the Supreme Court in Ashish Agarwal‟s case, while exercising its powers under Article 142 of the Constitution, were issued keeping the aforesaid object in mind while specifically holding that all defences would be available

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

142(1) of the Act. 2. We would straightaway go to the sanction granted under Section 151 of the Act. It is petitioner's case that the approval obtained for issuing notice under Section 148 of the Act is not in accordance with the mandate of Section 151 as the said approval is of Additional Commissioner of Income Tax instead

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

142(1) of the Act. 2. We would straightaway go to the sanction granted under Section 151 of the Act. It is petitioner's case that the approval obtained for issuing notice under Section 148 of the Act is not in accordance with the mandate of Section 151 as the said approval is of Additional Commissioner of Income Tax instead

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

142 (1) of the Act, which was duly answered by way of various details, explanations and letters. Complete books of account, details of incomes, supported with documentary evidences were produced and examined by the learned Assessing Officer during the assessment proceedings. The counsel of the assessee company had appeared before the learned Assessing Officer and filed replies. Thereafter, after due/required

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 scheme by amending sections 147 to 151 of the Act by inserting a new section 148A of the Act with effect from 1-4-2021. The Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal reported in 138 taxmann.com 64 (SC) dated 4-5-2022 held that any notice served post 1

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

142(1) of the Act. The assessee duly replied to the questionnaire issued by the Ld. AO. On requisite compliance, written submissions filed by the assessee and after perusal of records, books of accounts and other documents returned income was accepted as assessed income. Subsequently, Ld. Pr. CIT within the powers conferred to him u/s 263 of the Act, observed

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

142(1) of the Act. The assessee duly replied to the questionnaire issued by the Ld. AO. On requisite compliance, written submissions filed by the assessee and after perusal of records, books of accounts and other documents returned income was accepted as assessed income. Subsequently, Ld. Pr. CIT within the powers conferred to him u/s 263 of the Act, observed

THE DCIT ,CENTRAL-1, BHOPAL vs. M/S VATIKA BUILDERS & DEVELOPERS, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

reassessment u/s 147 will be invalid, if no notice u/s 143(2) was issued and will not be save even by section 292BB, even if the assessee participates in the proceedings. The Revenue can avail section 292BB only if notice u/s 143(2) was issued and not when admitted position is that no notice was issued as in the instant

MANJU YADAV,INDORE vs. ITO-1(2), INDORE, INDORE

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings against the assessee and the assessment was completed under section 147 read with section 144 of the Income-tax Act. 1961 (“the Act”). In the course of such assessment proceedings, the Assessing Officer issued a notice under section 142(1

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

142(1) dated 07.07.2017 and asked the assessee to furnish the details of unsecured loan, gift received by him alongwith supporting documentary evidence. In response to the said notice the assessee furnished details of unsecured loans/gift received vide letter dated 09.01.2018 which is reproduced by the A.O in para 10 as under: Sl.No. A.Y Name of lender Amount (Rs.) 1

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

Appeal is allowed

reassess income even if it was not the primary reason for reopening, provided the initial notice is valid.", "result": "Allowed", "sections": [ "143(3)", "147", "148", "80P", "143(2)", "142(1

JAGDISH SOLANKI ,JHABUA vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is dismissed

sections": [ "147", "144", "144B", "139", "148", "142(1)", "143(2)", "69A", "115BBE", "271AAC", "274", "151", "143(3)", "144B" ], "issues": "Whether the reassessment

NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

142(1) of the Income Tax Act, 1961. ITBA/AST/F/142(1)/2021-22/1040493159(1) dated 09th March 2022 Ref: Assessee: Shri Narendra Kumar Agrawal 203,C.K. Campus Bahadarpur Road, Burhanpur(MP) Α.Υ: 2016-17 PANo.: ADAPA01318 Page 13 of 27 ITANo.345/Ind/2024 Narendra Kumar Agrawal Status: Individual With reference to above and as required by you the assessee submit herewith the following

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

142(1) was issued fixing date of hearing on 16.04.2014;\n-on 22.04.2014, Return of Income was filed by assessee;\n-on 30.04.2014, further Query letter_u/s_142(1) as well as show cause notice_u/s\n271(1)(b) was issued;\n-notices_u/s_142(1) were issued on 17.11.2014 and 06.02.2015 and the proceedings\nwere attended

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

142(1)/143(2) of the Income tax Act, 1961, No….dated. have concealed the particulars of your income or have furnished inaccurate particulars of such income. Section 271(1)(c) of the Act(1)(c). xxx xxx xxx 8. Similar notices were also made for the assessment years 2004-05 to 2008-09. Under these notices, the reason given

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

142(1)/143(2) of the Income tax Act, 1961, No….dated. have concealed the particulars of your income or have furnished inaccurate particulars of such income. Section 271(1)(c) of the Act(1)(c). xxx xxx xxx 8. Similar notices were also made for the assessment years 2004-05 to 2008-09. Under these notices, the reason given

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

142(1)/143(2) of the Income tax Act, 1961, No….dated. have concealed the particulars of your income or have furnished inaccurate particulars of such income. Section 271(1)(c) of the Act(1)(c). xxx xxx xxx 8. Similar notices were also made for the assessment years 2004-05 to 2008-09. Under these notices, the reason given