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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

M/S SHRI GURMUKHDAS CONTRACTORS P LTD,BHOPAL vs. DCIT-CENRRAL-1, BHOPAL

In the result, Revenue’s appeals in I

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of section 144BA.]" 9.1 The above provisions of section 153D of the Act were inserted by Finance Act, 2007 with effect from 01/06/2007. In our humble understanding of the said

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

1. Therefore, the Assessing Officer has not applied his mind independently while issuing notice u/s 148 of the Act. On this count also, the assessment deserves to be quashed. Accordingly, under the facts and circumstances of the case, the legal grounds of the assessee are allowed. 7. On the other hand, Ld. D.R. submitted that assessee did not file return

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment proceedings for the A.Ys. 2010-11 to 2012-13, we are refraining ourselves to decide other grounds raised by the assessee which have now become academic only. Accordingly, the appeals for the A.Ys. 2010-11 to 2012-13 stand allowed. ITA No.355/Ind/2020 & Ors. (ACIT vs. Shri Sunil Sahu) A.Y.– 2013-14 & Ors. - 12 - ITA No.355/Ind/2020 (A.Y. 2013-14), filed

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment proceedings for the A.Ys. 2010-11 to 2012-13, we are refraining ourselves to decide other grounds raised by the assessee which have now become academic only. Accordingly, the appeals for the A.Ys. 2010-11 to 2012-13 stand allowed. ITA No.355/Ind/2020 & Ors. (ACIT vs. Shri Sunil Sahu) A.Y.– 2013-14 & Ors. - 12 - ITA No.355/Ind/2020 (A.Y. 2013-14), filed

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment proceedings for the A.Ys. 2010-11 to 2012-13, we are refraining ourselves to decide other grounds raised by the assessee which have now become academic only. Accordingly, the appeals for the A.Ys. 2010-11 to 2012-13 stand allowed. ITA No.355/Ind/2020 & Ors. (ACIT vs. Shri Sunil Sahu) A.Y.– 2013-14 & Ors. - 12 - ITA No.355/Ind/2020 (A.Y. 2013-14), filed

THE ACIT CENTRAL -1, BHOPAL vs. SHRI SUNIL SAHU , RAIPUR

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment proceedings for the A.Ys. 2010-11 to 2012-13, we are refraining ourselves to decide other grounds raised by the assessee which have now become academic only. Accordingly, the appeals for the A.Ys. 2010-11 to 2012-13 stand allowed. ITA No.355/Ind/2020 & Ors. (ACIT vs. Shri Sunil Sahu) A.Y.– 2013-14 & Ors. - 12 - ITA No.355/Ind/2020 (A.Y. 2013-14), filed

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

173 Taxman 283 (Delhi):\n“4. The assessee is aggrieved by an order dated 28-7-2006 passed by the\nIncome-tax Appellate Tribunal, Delhi Bench 'G' in ITA No. 123/D/2004\nrelevant for the assessment year 2001-02.\n5. The assessee had incurred an expenditure of an amount of Rs. 13,10,566\nas business expenditure. This was shown