DEEPAK KHANDELWAL,SEHORE vs. ITO, SEHORE, SEHORE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanideepak Khandelwal Ito J.P. Market, Narsullaganj Sehore Vs. Sehore (Appellant / Assessee) (Respondent/ Revenue) Pan: Agxpk7517R Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.07.2024 Date Of Pronouncement 05.07.2024

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

PUSHPENDRA SINGH CHOUHAN,SEHORE vs. ITO-SEHORE, SEHORE

In the result appeal of the assessee is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Pushpendra Singh Ito Chouhan, Sehore C/O Adv.Hitesh Chimnani, Ug-37 Trade Centre, Vs. 18 South Tukoganj, Near Hotel Crown Palace, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Cggps1953Q Assessee By Shri Hitesh Chimnani, Ms. Komal Wadhwani & Komal Kataria, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 24.06.2024 O R D E R

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

HARSH PATEL,GRAM PADLIYA TEHSIL DEPALPURDI vs. ITO, WARD-1(2), INDORE, INDORE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniharsh Patel Ito -1(1) Gram -Padliya Tehsil- Depalpur Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bmfpp8078K Assessee By Shri Avinash Mandovara, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

RITIKA JAIN,THANE vs. ITO(IT TP), BHOPAL, AAYKAR BHAVAN

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiritika Jain, Cit (Appeals), बना A-504, Laxmi Residency Chs Nfac, म/ Ltd, Delhi Vs. Opposite Datta Mandir Check Naka, Wagle Estate, Thane

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

ANKIT SHARMA,TULSIDAS MARG, BARWANI (M.P.) vs. INCOME TAX OFFICER, WARD SENDHWA, AAYAKAR BHAWAN, A.B. ROAD, SENDHWA, DISTRICT-BARWANI

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2015-16 Shri Ankit Sharma, Income-Tax Officer, 5,Tulsidas Marg, Ward Sendhwa, Gali No. 1, Distt. Barwani बनाम/ Ward No. 20, Vs. Barwani. (Assessee/Appellant) (Revenue/Respondent) Pan: Hgzps8737L Assessee By Shri Kunal Agrawal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 09.08.2024

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

MANOJ KUMAR MOTWANI,BETUL MP vs. ASSISTANT COMMISSIONER , INCOME TAX DEPARTMENT NFAC

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

reassessment order. Therefore, for filing the appeal before CIT(A) the question of payment of advance tax by the assessee as per clause(b) of Sub Section 4 of Section 249

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

reassessment proceedings and passed\nreassessment order. Therefore, for filing the appeal before CIT(A) the question\nof payment of advance tax by the assessee as per clause (b) of Sub Section 4\nof Section 249

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

reassess the same. However, if the assessment for any of the assessment years falling within 6 years has attained finally and not pending on the date of search then the same cannot be subjected to tax in the proceedings u/s 153A of the Act in the absence of any incriminating material gathered in the course of search and seizure operation

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

Section 292BB not applicable- Reassessment not valid- Income Tax Act,\n1961, ss.143,147,292BB 336 ITR 678 - CIT V/s Rajeev Sharma (Allahabad) (Case\nlaws Paper book pages 62-\n68) Reassessment - Procedure - Return in response to Notice_u/s_148 - Assessing\nOfficer (8 of 13) [ITA-197/2018] must apply his mind and issue Notice u/s_143(2) -\nProcedure must be followed strictly\nIncome

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

section 249(2) of the\nIT Act, the same is not admitted.\n4. In view of the above facts, the appeal is dismissed for\nstatistical purpose and not required to be adjudicated\non merits.\n5. In result, the appeal is disposed off\"\n3.\nRecord of Hearing\n3.1 The hearing in the matter took place before this Tribunal\non 02.02.2026 when

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

SATISH KUMAR RADHESHYAM CHOUDHARI,INDORE vs. INCOME TAX OFFICER, INDORE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

section 249(3) of the IT Act, empowers the first appellate authority to admit the appeal after the expiry of limitation of time for filing the appeal if appellant had good and sufficient reasons for the not presenting the appeal within the time period prescribed u/s 249(2) of the Act.” 2.4 That in para 4 of the impugned order

DILIP BUDHADEV,INDORE, MADHYA PRADESH vs. THE ITO, SENDHWA, SENDHWA, MADHYA PRADESH

In the result appeal of the assesse is allowed for statistical\npurpose

249(2) of the IT Act, the same is not\nadmitted.\n6. In view of the above facts, the appeal is dismissed for\nstatistical purpose and not required to be adjudicated on merits.\n7. In result, the appeal is disposed off.”\n2.3 That the assessee being aggrieved by the “impugned order\"\nhas preferred the instant second appeal before this Tribunal

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

249 iv) Section 292BB & Section 143(2) are both dealt succinctly in Delhi High Court decision in case of Silver Line reported at 383 ITR 455 wherein it has been held as under:- 12. The Court first proposes to consider the question as to whether in terms of the proviso to Section 292BB of the Act, the Assessee was precluded

INDIRA BAI JINDAL,KHARGONE vs. INCOME TAX OFFICER, NFAC

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment provisions, the Ld. CIT(A) held that since the notice under section 148 was issued prior to 01.04.2021, the law as applicable on the date of issuance of notice was correctly followed. Accordingly, Grounds of Appeal Nos. 1, 2, 3, 6 and 7 were dismissed. 4.1 Grounds of Appeal Nos. 4 and 5 related to alleged violation of principles