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

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

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

reassessment can be initiated even if information may be obtained from record of original assessment. 14. The learned counsel for the assessee, submitted that assessment was reopened on the basis of audit objection, which is not permissible in law. In this regard we rely in the case of P. V. S. Beedies Pvt. Ltd. [1999] 237 ITR 13, the Apex

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

160/-, Rs. 24,05,275/- and Rs. 26,11,915/- respectively. However, the facts and figures relating to assessment year 2005-06 are discussed only, as facts are identical for all assessment years. 13. Ground no. 3 for assessment year 2005-06, 2006-07 and Ground no.2 for assessment year 2007-08 and ground no. 3 M/s.Sheetu Educational Services P.Ltd

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

160/-, Rs. 24,05,275/- and Rs. 26,11,915/- respectively. However, the facts and figures relating to assessment year 2005-06 are discussed only, as facts are identical for all assessment years. 13. Ground no. 3 for assessment year 2005-06, 2006-07 and Ground no.2 for assessment year 2007-08 and ground no. 3 M/s.Sheetu Educational Services P.Ltd

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

160/-, Rs. 24,05,275/- and Rs. 26,11,915/- respectively. However, the facts and figures relating to assessment year 2005-06 are discussed only, as facts are identical for all assessment years. 13. Ground no. 3 for assessment year 2005-06, 2006-07 and Ground no.2 for assessment year 2007-08 and ground no. 3 M/s.Sheetu Educational Services P.Ltd

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

160/-, Rs. 24,05,275/- and Rs. 26,11,915/- respectively. However, the facts and figures relating to assessment year 2005-06 are discussed only, as facts are identical for all assessment years. 13. Ground no. 3 for assessment year 2005-06, 2006-07 and Ground no.2 for assessment year 2007-08 and ground no. 3 M/s.Sheetu Educational Services P.Ltd

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

160/-, Rs. 24,05,275/- and Rs. 26,11,915/- respectively. However, the facts and figures relating to assessment year 2005-06 are discussed only, as facts are identical for all assessment years. 13. Ground no. 3 for assessment year 2005-06, 2006-07 and Ground no.2 for assessment year 2007-08 and ground no. 3 M/s.Sheetu Educational Services P.Ltd

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

160) (MP) have held that once the creditor has confirmed the transaction by owning the same, it is treated that the assesse has discharged his onus. After that it is for the Assessing Officer or department to verify the transaction in the hands of creditor. In this regard further, it is submitted by him that in the case of Sona

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

reassessment order. The only objection of the AO for making the impugned disallowance was non compliance of section 194C(7) of the Act. The appellant has submitted that section 194C(7) of the Act prescribes merely a procedural requirement requiring mechanical compliance, non compliance of which cannot trigger disallowance u/s 40(a)(ia) of the Act. The disallowance

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

reassessment order. The only objection of the AO for making the impugned disallowance was non compliance of section 194C(7) of the Act. The appellant has submitted that section 194C(7) of the Act prescribes merely a procedural requirement requiring mechanical compliance, non compliance of which cannot trigger disallowance u/s 40(a)(ia) of the Act. The disallowance

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

reassessment order. The only objection of the AO for making the impugned disallowance was non compliance of section 194C(7) of the Act. The appellant has submitted that section 194C(7) of the Act prescribes merely a procedural requirement requiring mechanical compliance, non compliance of which cannot trigger disallowance u/s 40(a)(ia) of the Act. The disallowance

M. P POLICE SAKH SAHKARI SANSTHA MARYADIT UJJAIN,UJJAIN vs. INCOME TAX OFFICER -2(1), UJJAIN

In the result appeal of the assessee is dismissed

Bench: Shri Manish Boradm.P. Police Sakh Sahakari Ito 2(1), Sanstha Maryadit, Ujjain 32Nd Battalion, Vs. Dewas Road Nagari, Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5551C Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 28.02.2025 O R D E R

section 143(3) rws 144B is without jurisdiction, bad in law and on facts and hence it is liable to be quashed. 11. That the reassessment order is contrary to law, facts and circumstances of the case and in any case is opposed to the principles of equity, natural justice and fair play. 12. That the Ld. CIT-(A) erred

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

SARITA BAGDI ,INDORE vs. THE ITO WARD-4(1), INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

reassessment proceedings. Notice u/s 148 of the Act was issued on 28.3.2016 after recording reasons and getting prior approval from the competent authority. Notice u/s 142(1) of the Act was served upon the assessee. Copy of the Smt. Sarita Bagdi return filed on 27.03.2012 declaring income of Rs.9,10,070/- was again filed in response to notice

GLOBUS HOUSING,BHOPAL vs. ASSESSMENT UNIT, NFAC, DELHI

The appeal of the assessee is allowed and the “impugned

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number CIT(A)-3, Bhopal/IT-NFAC/2013- 14/10128987 dated 25.10.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page

THE ACIT 4 (1) , INDORE vs. SHRI LAKHAN LAL JAISWAL, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 148(2) giving a go bye to the mandatory provision of same to be provided to the assessee in order to enable the assessee to file objection against the reopening of assessment. 10. There is no independent application of mind by the Ld. AO. The satisfaction is a borrowed satisfaction. The assessee has not been given the opportunity

THE ACIT 4 (1) INDORE, INDORE vs. SHRI LAKHAN LAL JAISWAL, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 148(2) giving a go bye to the mandatory provision of same to be provided to the assessee in order to enable the assessee to file objection against the reopening of assessment. 10. There is no independent application of mind by the Ld. AO. The satisfaction is a borrowed satisfaction. The assessee has not been given the opportunity