SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

reassess' to completed assessment proceedings. vi. In so far 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

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

233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 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

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

233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 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

ANJU JAIN, LR 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

233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 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

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

233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 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

THE A C I T CENTRAL-II, BHOPAL vs. S V INFRA DEVELOPERS, BHOPAL

In the result both the appeals of the Revenue are dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 132(4). The AO has failed to bring on record any specific instance of the assessee having earned any undisclosed income or having made any unexplained investment which could justify the addition under reference. The sole basis for making the addition is the statement made by one of the partners. The Ld. A.O. has made various additions

LILA VERMA,MALAKHEDI ROAD vs. ACIT/DCIT ITARSI, AAYAKAR BHAWAN ITARSI

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2012-13 Lila Verma Acit/Dcit Rewa Bhagwati Nagar

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of a second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2024-25/1073115369(1) dated 11.02.2025 passed by the Ld. CIT(A), U/s 250 of the Act which is hereinafter referred