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 notices are to be dealt with as under: (i) AY 2013-14, AY 2014-15 and AY 2015-16: Fresh notice under section 148 of the Act can be issued in these cases, with the approval of the specified authority, only if the case falls under clause (b) of sub-section (1) of section 149

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

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 same. Section 153A of the Act reads as under: IT(SS) No.30 & 31/Ind/2023 ITA (SS) No.305/Ind/2023 Shailendra Sharma "153A. Assessment in case of search or requisition (1) Notwithstanding anything contained in Section 139, Section 147, Section 148, Section 149

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

reassessment proceedings pending on the date of search stood abated by virtue of 2nd proviso to section 153A(1). For the sake of completeness section 153A(1) with proviso is quoted as under: Notwithstanding anything contained in section 139, section 147, section 148, section 149

SHRI NARAYAN DAS TOLANI,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee on this ground is allowed

Bench: Shri C. M. Garg & Shri O.P. Meena

149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

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

Appeals are allowed

reassess the same.\nSection 153A of the Act reads as under:\n“153A. Assessment in case of search or requisition (1)\nNotwithstanding anything contained in Section 139, Section\n147, Section 148, Section 149

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

Bench: Shri Kul Bharatassessment Year: 2010-11

149, 151 and 153 are not [ITA No.655/Ind/2018] [Abhishek Dhanotia ] applicable to the assessments covered by the provisions of section 153C. 3. CBDT Circular No. 7 of 2003 dated 05.09.2003 - Finance Act, 2003 Explanatory notes on provisions relating to Direct Taxes - Para 65.9 - “The new section 153C provides that where an Assessing Officer is satisfied that any money, bullion, jewellery

SHRI PURSHOTTAM KHATRI , BHOPAL vs. ITO 3(3), BHOPAL, BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Kul Bharatassessment Year: 2009-10

reassessed the income by making additions into the income disclosed in the original return of income. This fact itself is sufficient to prove that reopening of assessment was patently on wrong appreciation of facts. Further, Ld. Counsel for the assessee submitted that the notice dated 18.3.2016, which was served upon the assessee on 1.4.2016 was not a valid notice

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

reassessment, placed reliance on the decisions in\nthe case of\n(i) CIT v. Abdul Rahman Sait (2008) 306 ITR 142 (Mad.)\n(ii) Deep Channel Kothari v CIT (1987) 35 Taxman 223 / (1988) 171 ITR\n381 (Raj.)\n(iii) Dahod Sahakari Kharid Vechan Sangh Ltd v. CIT (2005) 149\nTaxman 456 / (2006) 282 ITR 321 (Guj.)\n(iv) Tanmac

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings u/s 148 could not have been legally initiated for this year. As per the appellant section 153A opens with non obstante clause and exclude operation of some sections including section 147 and 148. For ready reference section 153A(1) is reproduced hereunder:- “153A(1) notwithstanding anything contained in section 139, section 147, section 148, section 149

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings u/s 148 could not have been legally initiated for this year. As per the appellant section 153A opens with non obstante clause and exclude operation of some sections including section 147 and 148. For ready reference section 153A(1) is reproduced hereunder:- “153A(1) notwithstanding anything contained in section 139, section 147, section 148, section 149

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred

AROLEEN SOFTECH AND ENGINEERING PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER - 1(1), INDORE, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshiaroleen Softech & Income Tax Officer बनाम/ Engineering Private 1(1), Vs. Limited, Indore 270 Shastri Market, Indore (Pan: Aajca4128P) (Appellant) (Revenue) Assessee By Shri Apurva Mehta, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

reassessment proceedings are not in accordance with the provisions of Section 147, Section 148, Section 149 and Section 151 of the Act. Thus

M/S. AVALANCHE REALITY PVT. LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

149, section 151 and section 153, where the Assessing officer is satisfied that,-- (a) Any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) Any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, A person other than the person referred

ACME FURNITURE PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER - 1(1), INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Raoacme Furniture Private Limited, Ito 1(1), 102, Dilpasand Residency, Indore Vs. 4/1 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaica1324L Assessee By S/Shri Apurva Mehta & Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 01.10.2024 Date Of Pronouncement 07.10.2024

reassessment proceedings initiated by the Ld. AO is wrong and contrary to the provisions of Section 147, Section 148, Section 149

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

section 263 after expiry of two years from the end of the financial year in which the order sought to be revised was passed. 3. In support of his contention has relied the judgment of Hon’ble Supreme Court in the case of CIT vs. M/s. Alagendran Financ Ltd. 293 ITR 1 and submitted that the limitation would begin

SHRI RAMESH RAO NANARAO MARATHA,NEEMUCH vs. THE ITO, NEEMUCH

In the result, the appeal of the Assessee in ITA No

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 1997-98

reassessment or re-computation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice. Explanation-for the removal of doubts, it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has been furnished

M/S NISHANT FINANCE PVT.LTD,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL (I), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

149, 153B, 154, 155, 158BE and 231 and for the purposes of limitation under section 243 or section 244 or, as the case may be, section 244A, this proviso shall also apply accordingly. 6.8 The appellant has placed reliance on the proviso to section 153B which reads as under : (v) in a case where an application made before the Income

SHRIMATI SHARDA KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

149, 153B, 154, 155, 158BE and 231 and for the purposes of limitation under section 243 or section 244 or, as the case may be, section 244A, this proviso shall also apply accordingly. 6.8 The appellant has placed reliance on the proviso to section 153B which reads as under : (v) in a case where an application made before the Income

M/S PUMARTH INFRASTRUCTURE PVT.LTD.,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

149, 153B, 154, 155, 158BE and 231 and for the purposes of limitation under section 243 or section 244 or, as the case may be, section 244A, this proviso shall also apply accordingly. 6.8 The appellant has placed reliance on the proviso to section 153B which reads as under : (v) in a case where an application made before the Income