MANOJ KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (1), INDORE, INDORE

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

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or shall be excluded. Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause

M/S PUMARTH INFRASTRUCTURE PVT.LTD.,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE

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

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or shall be excluded. Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause

SHRIMATI SHARDA KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE, INDORE

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

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or shall be excluded. Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause

SUMATI KUMAR KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-1, INDORE, INDORE

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

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or shall be excluded. Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause

DYPUTI COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE vs. M/S PUMARTH INFRASTRUCTURE PVT. LTD. , INDORE

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

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or shall be excluded. Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause

M/S NISHANT FINANCE PVT.LTD,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL (I), INDORE, INDORE

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

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or shall be excluded. Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 153A. This addition was deleted by the first appellate authority. After the deletion of addition by the Ld. CIT(A) in AY 2012-13, reassessment proceedings were initiated for AY 2013-14 i.e. the year under consideration by issuing notice u/s 148 of the Act. During the course of reassessment proceedings, the unaccounted receipt on transfer of remaining

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 153A. This addition was deleted by the first appellate authority. After the deletion of addition by the Ld. CIT(A) in AY 2012-13, reassessment proceedings were initiated for AY 2013-14 i.e. the year under consideration by issuing notice u/s 148 of the Act. During the course of reassessment proceedings, the unaccounted receipt on transfer of remaining