SHRI NARAYAN DAS TOLANI,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee on this ground is allowed

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

173 Total 16,75,000 22,97,034 6,22,034 After rejecting the objections raised by the Valuer of the assessee, the addition of Rs. 6,22,034/- was made to the returned income of the assessee in the assessment of assessment year 2007-08 on account of undisclosed investment in the construction of the house. In addition

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

173 Taxman 458 (SC) The reasoning given by the Tribunal could not be accepted simply because the Assessing Officer himself did not say any such thing in his 24 M/s. Radheshwari Developers Pvt. Ltd. order. There is no doubt that the proceedings before the Assessing Officer are quasi-judiucial proceedings and a decision taken by him in this regard must

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

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

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&

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

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

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

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

PRAMOD PALIWAL,KHANWA vs. ACIT KHANWA, KHANWA

In the result Ground No. 1 (a) &

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pramod Paliwal, Acit, Prop. M/S. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) Pan Adapp8012A Revenue By Shri K.G. Goyal Sr.Dr Assessee By S/Shri Anil Kamal Garg & Arpit Gaur, Cas Date Of Hearing 10.10.2019 Date Of Pronouncement 17.10.2019 O R D E R

1 & 2 of the impugned assessment order. In these reasons, the learned AO has made the assessment record for the A. Y. 2009-10 as the basis for invoking the provisions of s.14 7 of the Act. 2.01 Your Honours, it is a settled law that in a case where for any assessment year, original assessment was completed under s.143

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.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/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