ROHIT KUMAR YADAV,INDORE vs. INCOME TAX OFFICER 5(5), INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirohit Kumar Yadav Ito 5(5) Hig-Dx-2Manishmati Arvind Indore Vihar, Mahishmati Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaupy5015 F Assessee By Shri Pankaj Shah & Soumya Bumb Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 15.04.2024

section 143 for those years. In the instant case we are concerned with the reassessment, in which there are more restraints on the power of the Assessing Officer. We, therefore, hold that the initiation of reassessment proceedings on this count cannot be upheld.” 6.1 Thus, the protective assessment cannot be independent of substantive assessment as protective assessment is always successive

M/S SAHARAYAN UNIVERSAL MULTIPURPOSE SOCITY LTD,BHOPAL vs. PR CIT-1, BHOPAL

Appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Saharayan Universal Pcit-1, Multipurpose Society Bhopal Limited, बनाम/ 195, Zone-1, In Front Of D.B. Mall, Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) Pan: Aakas 6209 A Assessee By Shri P.K. Bansal, Ld. Ar Revenue By None Date Of Hearing 26.09.2023 Date Of Pronouncement 22.11.2023 आदेश / O R D E R

195, Zone-1, In front of D.B. Mall, Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AAKAS 6209 A Assessee by Shri P.K. Bansal, Ld. AR Revenue by None Date of Hearing 26.09.2023 Date of Pronouncement 22.11.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 19.03.2020 passed by learned Pr. Commissioner of Income

MANTRI BROS,NEEMUCH vs. ASSESSING OFFICER, INCOME-TAX

Appeal is allowed

195-208 in Paper-Book, the same are re-produced below:\n\nPara 2 of assessment-order dated 23.12.2013 u/s 143(3) for AY\n2010-11:\n\n\"2. निर्धारिती श्री सुरेश चन्द्र मंत्री, प्रो. मे. मंत्री ब्रदर्स, नीमच के नाम से कृषि उत्पाद जैसे-\nचना, धनिया, मेथी, पोस्ता, उड़द, रायड़ा आदि का कृषि उपज मंडी से क्रय कर थोक