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

Bench: Shri Kul Bharatassessment Year: 2010-11

reassess income of such other person in accordance with the provisions of section 153A.” [emphasis supplied] 4. From the above mentioned circular, it is evident that provisions of section 153C are applicable in specific circumstances when any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belong or belongs

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

153C .(1) 96[Notwithstanding anything contained in section 139, section 147, section 148, section 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

THE DCIT CENTRAL-(1), INDORE vs. M/S AYUSH AJAY CONSTRUCTION PVT. LTD. , INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanii.T(Ss).A. Nos.14 To 16/Ind/2018 (Assessment Years: 2007-08 To 2009-10)

153C r.w.s. 153A/143(3) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Ys. 2007-08 to 2009-10 respectively. In IT(SS)A No. 141/Ind/2019 the appeal preferred by the Revenue are directed against the order dated 26.04.2019 passed by the CIT(A)-3, Bhopal (M.P.) arising out of the assessment order passed

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

153C of the Act for both the A.Y. 2008-09 & A.Y. 2009-10. Subsequently, the Ld. ACIT-5(1) issued a notice u/s. 148 of the Act to the appellant for for A.Y. 2008-09 on 19.03.2015 and the ld. ACIT-3(1) issued a notice u/s. 148 of the act to the appellant 9 M/s. Shivalika Realities

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

153C of the Act for both the A.Y. 2008-09 & A.Y. 2009-10. Subsequently, the Ld. ACIT-5(1) issued a notice u/s. 148 of the Act to the appellant for for A.Y. 2008-09 on 19.03.2015 and the ld. ACIT-3(1) issued a notice u/s. 148 of the act to the appellant 9 M/s. Shivalika Realities

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

reassessment proceedings since those notices were in their knowledge as they were served physically. However, show cause notices and order passed by the Ld Principal Commissioner of Income Tax-1, Indore was never served physically to the appellant as a result of which the appellant was totally unaware of the fact that show cause notices had been issued and order

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

153C [Notwithstanding anything contained in section 139, section 147, section 148, section 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

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

1 commonly raised by the Revenue is dismissed. 12. Ground nos. 2 & 3 are raised by the Revenue challenging the observations of the Ld. CIT(A) to the effect that the reassessment u/s 148 of the Act could not have been made since the assessment was completed u/s 153A of the Act and also the observation that the present reopening

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

1 commonly raised by the Revenue is dismissed. 12. Ground nos. 2 & 3 are raised by the Revenue challenging the observations of the Ld. CIT(A) to the effect that the reassessment u/s 148 of the Act could not have been made since the assessment was completed u/s 153A of the Act and also the observation that the present reopening

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

THE DCIT 1(1), INDORE vs. M/S FLEXITUFF INTERNATIONAL LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

THE ACIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

SWAPNIL RATHI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 2 (1), INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Swapnil Rathi, Dcit-2(1) 17Bf, Scheme No.74C, Indore Vs. Vilay Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Afwpr 6790 K Assessee By Shri Pankaj Shah & Soumya Bumb, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 19.07.2023

1), CO No.38 to 41/Ind/2019 ( arising out of ITA No.448 & 451 to 453/Ind/2018). Thus, the Ld. AR has submitted that the provisions of section 153C will prevail over the provision of section 147 and therefore, once the department comes to the conclusion that such documents belong to the assesse, proceeding u/s 153C r.w.s. 153A of the Act ought to have

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

1)." "Once it is held that the assessment has attained finality, then the Assessing Officer while passing the independent assessment order under section 153A read with section 143(3) could not have disturbed the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings under section 153A establish that the reliefs granted under

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

1)." "Once it is held that the assessment has attained finality, then the Assessing Officer while passing the independent assessment order under section 153A read with section 143(3) could not have disturbed the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings under section 153A establish that the reliefs granted under

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

1)." "Once it is held that the assessment has attained finality, then the Assessing Officer while passing the independent assessment order under section 153A read with section 143(3) could not have disturbed the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings under section 153A establish that the reliefs granted under

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

1)." "Once it is held that the assessment has attained finality, then the Assessing Officer while passing the independent assessment order under section 153A read with section 143(3) could not have disturbed the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings under section 153A establish that the reliefs granted under