SANDHYA SINGH,ROHIT NAGAR, BHOPAL vs. ITO 2(3) BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings, the Assessing Officer issued several statutory notices under sections 148 and 142(1) of the Act calling upon the assessee to file the return in response to the notice under section 148, explain the nature and source of the bank credits, and furnish details of her business activities and proprietary concerns. Despite repeated opportunities, the assessee largely remained

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

INDIRA BAI JINDAL,KHARGONE vs. INCOME TAX OFFICER, NFAC

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

144B of the Act, making additions of ₹35,00,000/- as unexplained money and ₹1,05,000/- as unexplained expenditure, and the Assessing Officer also initiated penalty proceedings under section 271(1)(c) and section 271F of the Act. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(Appeals) raising multiple grounds. Grounds

SHRI DIGAMBER JAIN YUVAK SANGH,INDORE, M.P. vs. THE NFAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings as specifically requested by the appellant was not provided by the Ld Assessing Officer. 6. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in upholding the action of the Ld Assessing Officer in passing exparte order under I section 144 r.w.s. 147 & 144B

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

Section 151 of the Act and are thus, without\njurisdiction and are void-ab initio.\nIn view of the above, we hereby most respectfully submit that the reassessment\nproceedings have been initiated merely to make further enquiry / roving enquiry /\nfishing enquiry without any basis and without any tangible material or information\non the basis of suspicion and incorrect reasons

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings, notices under sections 143(2) and 142(1) of the Act were issued calling upon the assessee to furnish details of purchases, supporting bills, bank statements and evidence regarding the transactions with Shri Sunil Kumar Lalwani. However, the assessee did not comply with these notices and did not furnish any documentary evidence in support of the alleged purchases

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings, notices under sections 143(2) and 142(1) of the Act were issued calling upon the assessee to furnish details of purchases, supporting bills, bank statements and evidence regarding the transactions with Shri Sunil Kumar Lalwani. However, the assessee did not comply with these notices and did not furnish any documentary evidence in support of the alleged purchases

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment proceedings, notices under sections 143(2) and 142(1) of the Act were issued calling upon the assessee to furnish details of purchases, supporting bills, bank statements and evidence regarding the transactions with Shri Sunil Kumar Lalwani. However, the assessee did not comply with these notices and did not furnish any documentary evidence in support of the alleged purchases

AJIT BONDRIYA,LIMASSOL, CYPRUS vs. ITO 2(5), BHOPAL, BHOPAL, MADHYA PRADESH

Appeal is allowed for statistical purpose

144B of the Act.\n13\n6.\nNotice dated 10.08.2023 issued under section 142(1) of the Act.\n14-18\n7.\nAcknowledgement of reply dated 25.08.2023\n19-20\n8.\nReply dated 25.08.2023 in response to notice dated 10.08.2023\nissued under section 142(1) of the Act. along with following\nannexures:\n(a) Copy of bank statement

MANISH KUMAR AGRAWAL,NEEMUCH vs. NFAC,DELHI, DELHI

Appeal is allowed for statistical purpose

reassessment order u/s 147 r.w.s.144B without first issuing Draft Assessment Order which is bad in law in view of provisions as envisaged in Section 144B

S GANDHI JEWELLERY PRIVATE LIMITED,INDORE vs. PCIT-1, INDORE, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2017-18 S. Gandhi Jewellery Pcit-1, Private Limited, Indore C/O Adv. Hitesh Chimnani, बनाम/ Ug-37 Trade Centre, Vs. 18, South Tukoganj, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aamcs1613G Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ram Kumar Yadav, Sr. Dr Date Of Hearing 10.02.2025 Date Of Pronouncement 21.02.2025

144B r.w.s. 147 and the same issue of cash deposit and eventual purchase- sale of jewellery was examined and accepted or addition was made in the reassessment proceedings after taking a conscious view. The sales of the assessee are subject to VAT and have not been doubted throughout. (kind attention is invited to pages

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

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

144B of the Act dated 24.05.2023. 2. Assessee has raised following grounds of appeal: “01) Issue: Opportunity of being heard : That the Commissioner of Income tax (A) erred in law while concluding that despite opportunities were granted to the appellant, she did not pursue the appeal. He ought to have considered that there may be reasonable and sufficient cause leading

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

reassessment proceeding when no taxable income was declared initially. The appeal was restored to the CIT(A) for adjudication on merits.", "result": "Partly Allowed", "sections": [ "147", "144", "144B

SUNIL,INDORE vs. ITO 1(1), INDORE, INDORE

sections": [ "147", "144", "144B", "68", "271AAC", "272A(1)(d)", "148", "142(1)", "251(1)(a)" ], "issues": "Whether the reassessment proceedings

SUNAYANA INVESTMENT COMPANY LTD,INDORE vs. PCIT-1, INDORE, INDORE

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunayana Investment Company Pcit-1, Ltd, Indore Part-B Of 417 Chetak Centre Annex, Vs. R.N.T. Marg, Near Hotel Shreemaya, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaucs5765M Assessee By Shri Sohit Gupta & Ms. Alifiya Ali, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 08.10.2024 Date Of Pronouncement 11.10.2024 O R D E R

reassessment order passed u/s 147 r.w.s. 144B of the Act. The Principal CIT has invoked the provisions of Section 263 of the Act on two issues

SATISH KUMAR RADHESHYAM CHOUDHARI,INDORE vs. INCOME TAX OFFICER, INDORE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

144B of the Act which is hereinafter referred to as the “impugned assessment order”. 2.2 That the assessee being aggrieved by the “impugned order” preferred an first appeal in terms of Section 246A of the Act before Ld. CIT(A) and who by impugned order at para 3.4 has observed and avered as under:- “3.4 During the course of appellate

VIRENDRA KUMAR NAMDEV,INDORE vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE (NFAC)

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 144B of the Act on 27.05.2023 by estimating commission income at 5% of the alleged transaction value of ₹13,86,31,900/- and made an addition of ₹69,31,595/- as unexplained income, thereby assessing the total income at ₹69,31,595/-. 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner of Income