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

4 of Section 153 as amended by the Finance Act, 2008 w.e.f. 01/06/2007 which reads as under:- “Provided further that was a proceeding before the Settlement Commission abates under Section 245HA, the period of limitation available under this section to the Assessing Officer for making for order of reassessment

MANOJ KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (1), INDORE, INDORE

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

4 of Section 153 as amended by the Finance Act, 2008 w.e.f. 01/06/2007 which reads as under:- “Provided further that was a proceeding before the Settlement Commission abates under Section 245HA, the period of limitation available under this section to the Assessing Officer for making for order of reassessment

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

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

4 of Section 153 as amended by the Finance Act, 2008 w.e.f. 01/06/2007 which reads as under:- “Provided further that was a proceeding before the Settlement Commission abates under Section 245HA, the period of limitation available under this section to the Assessing Officer for making for order of reassessment

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

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

4 of Section 153 as amended by the Finance Act, 2008 w.e.f. 01/06/2007 which reads as under:- “Provided further that was a proceeding before the Settlement Commission abates under Section 245HA, the period of limitation available under this section to the Assessing Officer for making for order of reassessment

SUMATI KUMAR KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-1, INDORE, INDORE

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

4 of Section 153 as amended by the Finance Act, 2008 w.e.f. 01/06/2007 which reads as under:- “Provided further that was a proceeding before the Settlement Commission abates under Section 245HA, the period of limitation available under this section to the Assessing Officer for making for order of reassessment

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

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

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

153 For providing emergency medical aid Medical Aid internal during the operation period, as set forth page 79 of in this agreement, the concessionaire the shall assist the state government or a agreement substitute thereof to be post (the “Medical Aid Post”) at each of the Toll Plazas with round-the-clock ambulance services for victims of accidents

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)

153 and thereby subject to section 151. There can hardly be any dispute over this aspect. Going next, we find that the section 151 is a mandatory provision which is very clear from phraseology of section 151(1)/(2) itself. For the sake of immediate reference, even at the cost of repetition, we re-produce section 151 which reads

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)

153 and thereby subject to section 151. There can hardly be any dispute over this aspect. Going next, we find that the section 151 is a mandatory provision which is very clear from phraseology of section 151(1)/(2) itself. For the sake of immediate reference, even at the cost of repetition, we re-produce section 151 which reads

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections

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

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub- section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall