MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

156 of the Act for the Assessment Year 2017-18 which shows Rs.0/- (set of documents (compilation) for (Assessment Year 2017-18). In brief it was contended by the Ld. AR that for both the assessment year i.e. Assessment Year 2017-18 and Assessment Year 2018-19 the tax demands stands paid and no appeals are filed before

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

reassessment cannot be declared invalid in the penalty proceedings’’. View taken by the Hon’ble Karnataka High Court in the above judgment was indirectly affirmed by the Hon’ble Apex Court, when it dismissed an SLP filed by the Revenue against the judgment in the case of SSA’s Emerald Meadows (supra), specifically observing that there was no merits

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

reassessment cannot be declared invalid in the penalty proceedings’’. View taken by the Hon’ble Karnataka High Court in the above judgment was indirectly affirmed by the Hon’ble Apex Court, when it dismissed an SLP filed by the Revenue against the judgment in the case of SSA’s Emerald Meadows (supra), specifically observing that there was no merits

M/S SWADESH DEVLOPERS AND BUILDERS,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2, BHOPAL

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each A Yon the basis of the findings of the search and any other material existing or brought on the record

SMT. MANJU SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

SHRI RAJEEV SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

SHRI SANJAY KUMAR SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

SMT ANJANA SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

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

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

THE ACIT, CIRCLE, RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

156 ITR 790 (Del) and Commissioner Of Income Tax ... vs Nestor Pharmaceuticals Limited (2010) 322 ITR 631 (Delhi), 5. On the facts and in the circumstances of the case the Id. CIT is erred in holding "that plant & machinery was ready to put to use prior to 31.03.2002, while the assessee has shown fixed assets as capital work in progress

THE ACIT CIRCLE,RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

156 ITR 790 (Del) and Commissioner Of Income Tax ... vs Nestor Pharmaceuticals Limited (2010) 322 ITR 631 (Delhi), 5. On the facts and in the circumstances of the case the Id. CIT is erred in holding "that plant & machinery was ready to put to use prior to 31.03.2002, while the assessee has shown fixed assets as capital work in progress

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

reassessment proceedings after an expiry of four years from the end of the relevant assessment years on the basis of certain information coming to his possession later on after obtaining approval from competent authority. Further, there is no restriction in the Income Tax Act that the case cannot be reopened u/s 14B on the basis of information collected during

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

reassessment proceedings after an expiry of four years from the end of the relevant assessment years on the basis of certain information coming to his possession later on after obtaining approval from competent authority. Further, there is no restriction in the Income Tax Act that the case cannot be reopened u/s 14B on the basis of information collected during

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

reassessment proceedings after an expiry of four years from the end of the relevant assessment years on the basis of certain information coming to his possession later on after obtaining approval from competent authority. Further, there is no restriction in the Income Tax Act that the case cannot be reopened u/s 14B on the basis of information collected during

THE ACIT, 1(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LIMITED, BHOPAL

In the result, the appeal of the revenue is partly allowed for

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

section 143(3) of the Act and there is no substantial change in the facts and circumstnaces of the case. Before us, the learned AR fairly accepted that the cross objection of the assessee bearing no. 51/Ind/2015 arising out of ITA No. 706/Ind/2013 was dismissed by the Tribunal vide order dated 10.3.2016 as the same was not pressed

NEHA TAMRAKAR,BHOPAL vs. INCOME TAX OFFICER 5 (1), BHOPAL

In the result, the “Impugned Order” is set aside as & by

Bench: Shri B.M. Biyani & Shri Paresh M Joshineha Tamrakar, Ito -5(1), बनाम/ 177 A Sector, Indrapuri Bhopal. Vs. Bhopal(M.P.) (Pan: Ajtpt6475G) (Appellant) (Respondent) Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

reassessment proceedings on the ground that the notice u/s. 148 was issued only on 16.12.2016 and hence, the same is barred by limitation and accordingly, the assessment order is invalid and bad in law. However, perusal of the assessment order shows that sufficient opportunities were provided by the AO before finalizing the assessment as per his best judgment