MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024 - AYs. 2017-18 & 2018-19 (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024 - AYs. 2017-18 & 2018-19 (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section

ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024 - AYs. 2017-18 & 2018-19 (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section

SHRI VIKRAM SINGH PUAR SON & LR OF LATE TUKOJI ROA PUAR,DEWAS vs. THE PR. CIT-1, BHOPAL

The appeal of the assessee is hereby allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vikram Singh Paur, Pr. Cit Son & Legal Heir Of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.Agdpp8186B Appellant By Shri Girish Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 27.01.2020 Date Of Pronouncement: 20 .05.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of Pr. Cit, Bhopal Dated 18.03.2016 For The Assessment Year

reassessment but it does not speak about proceedings initiated u/s 263 of the Act. 11 [ITA No.407/Ind/2016] [Vokram Singh Puar] Undisputedly, the mistake as sought to be rectified by the revenue indirectly, in fact had occurred in the impugned order. As it is stated by the revenue that clerical mistake crept into the impugned order in the form of typographical

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

JAYANTILAL SANGHVI,INDORE vs. ACIT 4(1), INDORE

Appeal is partly allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 Jayantilal Sanghvi, Acit, 8/10, Warehouse Road, 4(1), बनाम/ Patel Bridge, Indore. Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtps5825Q Assessee By Shri Venus Rawka, C.A. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement .06.2024

reassessment. Again, the details recorded in the books and considered during the original assessment were in the absence of the investigation report received by the AO who issued the notice u/s 148 of the Act. The investigation report unearthed the scam that was involved in this case and in fact pierced the veil to show the real purpose and substance

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

1A) of the Act of the assessee or any other person/appraisal report of the Investigation Wing of the Department/ materials on hand with the Department at the time of initiation of search or material evidences gathered were placed for its verification and the same were duly verified and/or examined by him as mandated under Section 153D

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

1A, Vs. DB City Park, 5th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (PAN:AACCD5475F) (Revenue/Appellant) (Assessee/Respondent) Assessee by CA Shri Anil Garg and CA Arpit Gaur, Ld. AR Revenue by Shri Ashish Porwal, Ld. DR Date of Hearing 09.11.2023 Date of Pronouncement 24.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

1A, Vs. DB City Park, 5th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (PAN:AACCD5475F) (Revenue/Appellant) (Assessee/Respondent) Assessee by CA Shri Anil Garg and CA Arpit Gaur, Ld. AR Revenue by Shri Ashish Porwal, Ld. DR Date of Hearing 09.11.2023 Date of Pronouncement 24.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

reassessment order in the name of dead person. The Hon’ble Supreme Court in case of ITO vs. Durlabhbhai Kanubhai Rajpara (supra) has dismissed the SLP filed by the revenue against the judgment of Hon’ble Gujarat High Court reported in 114 taxmann.com 482 wherein the Hon’ble High Court has considered this issue in para

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

1A) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) were issued to Shri Lalwani, who in his statement admitted that his concern was engaged in providing accommodation entries and that the amounts deposited in his bank accounts were mainly on account of issuing bogus purchase bills to various beneficiaries, which were later withdrawn in cash after

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

1A) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) were issued to Shri Lalwani, who in his statement admitted that his concern was engaged in providing accommodation entries and that the amounts deposited in his bank accounts were mainly on account of issuing bogus purchase bills to various beneficiaries, which were later withdrawn in cash after

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

1A) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) were issued to Shri Lalwani, who in his statement admitted that his concern was engaged in providing accommodation entries and that the amounts deposited in his bank accounts were mainly on account of issuing bogus purchase bills to various beneficiaries, which were later withdrawn in cash after

THE ACIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

THE DCIT 1(1), INDORE vs. M/S FLEXITUFF INTERNATIONAL LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessed the case under section 148 on the basis of change of opinion which is 8 [IT(SS)A No.99/Ind/2016 and Others ] [Pankaj Kalani & Others ] evident from the fact the proceedings under section 148 were initiated after dropping the proceedings under section 153C of the Income Tax Act. 03.That the learned Assessing Officer without making any further enquiry initiated proceedings

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

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