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)

151 obtained by AO from inappropriate authority. For this purpose, Ld. AR carried us to section 147 which is the primary section empowering the AO to make assessment or reassessment

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

Appeal is allowed

reassessment proceedings for the AY 2015-16, which are without jurisdiction as the same had been initiated with the prior approval of the Ld. Joint Commissioner of Income tax instead of the Ld. Principal Commissioner of Income tax and the same is against the provisions of Section 151

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, Section 151

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, section 151

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

section 151(ii) of the Act and thus the notice cannot be treated as valid. Since we have quashed 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, Section 151

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

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

151 as envisaged under the Income Tax Act, 1961. 5. That in any case and in any view of the matter, action of Ld. CIT(A) in not quashing the impugned reassessment order passed u/s 143(3)/147, is illegal, bad in law and against the facts and circumstances of the case and the same is not sustainable on various

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 and Section 151

MAHENDRA KUMAR VERMA,INDORE vs. ITO-4(1), INDORE, INDORE

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiआयकर अपील सं./I.T.A. No. 482/Ind/2024 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Mahendra Kumar Verma Ito-4(1) Flat No.301, Classic Indore Vs. Dream, 5-6, Paliwal Nagar, Indore (M.P.) -452011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acspv2701P (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Agrawal & Shri Pankaj Mongra, A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashish Porwal, Sr.Dr 17/04/2025 Date Of Hearing Date Of Pronouncement 24/06/2025

reassessment proceedings initiated under section 147 of the Income-Tax Act, 1961 even when reopening was done without obtaining proper sanction from the competent authority as mandated by the provisions of section 151

HARISH CHANDRA PUROHIT,RATLAM vs. INCOME TAX OFFICER - 1, RATLAM, RATLAM

In the result- the Impugned order is set aside as and by way

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

reassessment proceedings are wrong and contrary to the provisions of Section 147, Section 148, Section 148A and Section 151 of the Act. The appellant

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

PUMARTH CREDIT CAPITAL LTD,INDORE vs. ACIT 4 (1), INDORE, INDORE

The appeal of the assessee is allowed for

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2015-16 Pumarth Credit Capital Ltd. Acit-4(1), 28/29, Vimla Mahal, Indore 755, Peddar Road, बनाम/ Opp. Jaslok Hospital, Vs. Mumbai (Assessee / Appellant) (Revenue / Respondent) Pan: Aabcp8823E Assessee By Shri Sumit Nema, Sr. Adv. With Gagan Tiwari Adv. Revenue By Shri Sanjiv Kumar, Sr. Dr Date Of Hearing 20.12.2024 Date Of Pronouncement 18.03.2025

151 (1) of the Act 3. That on the facts and circumstances of the case, the notice issued under section 148 by the AO is illegal, bad in law, without jurisdiction and barred by time limitation, hence, the reassessment

ANISH KUMAR JAISWAL,DEWAS vs. INCOME TAX OFFICER , DEWAS

Appeal of the assessee is allowed

Section 246A of the Act and who by the \"Impugned\nOrder\" has dismissed the appeal of the assessee on the grounds\nspecified therein.\n2.3 That the assessee being aggrieved by the “Impugned Order”\nhas preferred this second appeal before this Tribunal against the\n\"Impugned Order” and has raised following grounds of appeal\nagainst the “Impugned Order” in Form No.36

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 initiated under section 147 of the Income-Tax Act, 1961 even when re-proceedings was initiated by the Ld. Assessing officer without obtaining proper sanction as per section 151

MANDA DUBEY,HOSHANGABAD vs. INCOME TAX OFFICER ITRASI, ITRASI

In the result appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Manish Boradmanda Dubey, Ito, Ganeshganj

151) and therefore the consequential Manda Dubey proceeding in form of re-assessment order is invalid, without jurisdiction and void ab initio. 2. That on the facts and circumstances of the case, the notice issued under section 148 by the AO is illegal, bad in law, without jurisdiction and barred by time limitation, hence, the reassessment

MOHD HUSSAIN KAGDI,RATLAM vs. THE IT&TP, BHOPAL

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Mohd. Hussain Kagdi, Ito (I.T. & T.P.), 15, Tripoliya Gate, Bhopal बनाम/ Ratlam Vs. (Appellant/Assessee) (Respondent/Revenue) Pan: Atzpk 4811 B Assessee By Shri Rajesh Mehta, Ca & Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.01.2024 Date Of Pronouncement 05.02.2024

reassessment proceedings and the assessment order u/s 143(3) r.w.s. 147 of the Act is liable to be quashed. 4. On the facts and in the circumstances of the case and in law, the ld. AO has erred in reopening the assessment without obtaining prior approval of the Pr. CIT in accordance with the provisions of Section 151

PARAMETRIC TRADING PRIVATE LIMITED,MUMBAI vs. ACIT, CIRCLE-4(1), INDORE, INDORE

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S.Parametric Trading A.C.I.T., Pvt.Ltd., Circle 4(1), 205, Sujata Chambers, 2Nd Indore. Floor, Abhichand Gandhi Vs. Marg,Off Katha Bazar Masjid (W), Mumbai (Appellant / Assessee) (Respondent/ Revenue) Pan: Aagca4207J Assessee By Shri Vijay Mehta & Shri Shailesh Parmar, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.05.2023 Date Of Pronouncement 12.06.2023

reassessment order passed u/s 147 read with section 143(3) of the Act. The issue raised in this ground is purely legal in nature and goes to the root of the matter, therefore, we first take up ground no.2 for hearing and disposal. 4. The ld. Authorized Representative has submitted that the original assessment order was passed

SEEMA LUNAWAT,RATLAM vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed

reassessment proceedings initiated under Section 148 of the Act may kindly\nbe quashed for failure to comply with statutory and procedural requirements.\nThe reopening and issuance of notice under Section 148 being against the law\nmay kindly be declared null and void.\nThe addition so made towards the alleged penny stock transactions being vague,\nbaseless, and unlawful may kindly