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

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

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 (b) of this sub-section available to the Assessing Officer for making an order of assessment

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

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 (b) of this sub-section available to the Assessing Officer for making an order of assessment

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

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

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 (b) of this sub-section available to the Assessing Officer for making an order of assessment

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

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 (b) of this sub-section available to the Assessing Officer for making an order of assessment

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

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 (b) of this sub-section available to the Assessing Officer for making an order of assessment

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

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

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 (b) of this sub-section available to the Assessing Officer for making an order of assessment

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

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed

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&

245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed