JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment, the CIT(Appeals) concurred with the Assessing Officer and held that the ITA Nos. 276&277/Ind/2025 Jastej Gorowara vs. CIT(A) A.Ys. 2011-12 & 2015-16 reopening was validly initiated after recording reasons and obtaining due approval, and that the assessee had failed to substantiate any infirmity in the reopening proceedings. On the substantive ground relating to addition

JASTEJ GOROWARA,BHOPAL vs. CIT(A), DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

reassessment, the CIT(Appeals) concurred with the Assessing Officer and held that the ITA Nos. 276&277/Ind/2025 Jastej Gorowara vs. CIT(A) A.Ys. 2011-12 & 2015-16 reopening was validly initiated after recording reasons and obtaining due approval, and that the assessee had failed to substantiate any infirmity in the reopening proceedings. On the substantive ground relating to addition

ATUL BANSAL,INDORE vs. ADDITIONA, JOIN, DEPUTY, ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER NFAC DELHI, NATIONAL FACELESS ASSESSMENT CENTRE DELHI

Appeal is allowed for statistical purpose

250(6). Therefore,\nthe impugned first appeal-order passed by Ld. CIT(A) deserves to be set\naside.\n4. Having explained thus, Ld. AR went ahead to make submissions qua\nthe sources of deposits available to assessee. In so far as the first source of\nbusiness turnover/receipts having been deposited is concerned, Ld. AR drew\nus to Page

SANDHYA SINGH,ROHIT NAGAR, BHOPAL vs. ITO 2(3) BHOPAL, AAYKAR BHAWAN, BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

250/-. The return was originally processed under section 143(1) of the Income-tax Act, 1961 (“the Act”). Subsequently, based on information available with the Department that substantial amounts were credited in various bank accounts linked to the assessee’s PAN, which were disproportionate to the income disclosed in the return, the case was reopened under section

MAHENDRA KUMAR VERMA,INDORE vs. ITO-4(1), INDORE, INDORE

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiआयकर अपील सं./I.T.A. No. 482/Ind/2024 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Mahendra Kumar Verma Ito-4(1) Flat No.301, Classic Indore Vs. Dream, 5-6, Paliwal Nagar, Indore (M.P.) -452011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acspv2701P (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Agrawal & Shri Pankaj Mongra, A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashish Porwal, Sr.Dr 17/04/2025 Date Of Hearing Date Of Pronouncement 24/06/2025

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2013-14. ITA No. 482/Ind/2024 [Mahendra Kumar Verma vs. ITO] A.Y. 2013-14 - 2 – 2. The grounds raised in the appeal by the assessee are as under: “1. That on the facts and in the circumstances of the case

ANISH KUMAR JAISWAL,DEWAS vs. INCOME TAX OFFICER , DEWAS

Appeal of the assessee is allowed

6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nBy order\nSenior Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee's income was computed under Section 144 for AY 2010-11. Subsequently, a reassessment proceeding was initiated under Section 147/148 based on AIR information showing a cash deposit of Rs.22

MANISH KUMAR AGRAWAL,NEEMUCH vs. NFAC,DELHI, DELHI

Appeal is allowed for statistical purpose

sections": [ "147", "144B", "68", "148", "250(6)" ], "issues": "Whether the CIT(A) properly adjudicated the assessee's grounds and submissions, particularly concerning the legality of the reassessment

SANJEEV AGRAWAL ,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL-2, BHOPAL

Appeal is allowed

250,\nSagar Plaza, Zone II, M.P. Nagar, Bhopal on 28.11.2016. At the time of survey\nPage 5 of 33\nSanjeev Agrawal\nITA No. 38/Ind/2024 – AY 2017-18\nproceedings a hand written document was found from the iphone of the\nassessee. During verification, it was found that Shri Sanjeev Agrawal has\nmade unaccounted investment in purchase of 11 acres of land

SURESH JAT,BADNAWAR vs. THE INCOME-TAX OFFICER, DHAR, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Jat, Ito, बनाम/ C/O S.V. Agrawal & Associate Dhar. Vs. Dadi Dham, 24-25, Joy Building Colony, Old Aplasia, Indore. (Pan: Anopj2666E) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ca Revenue By Shri Anup Singh, Cit-Dr Date Of Hearing 08.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

reassessment proceedings under section 147 of the Act 2.That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in reopening the case of the appellant merely on the basis of non-existent/factually incorrect reasons 3.That on the facts and in the circumstances of the case

ONEEL VERMA,NASHIK vs. ITO-5(1), BHOPAL

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

6, Archit Enclave Vs Kotwal Park, Near Swimming Pool, Trimbak Road, Nasik, Maharashtra-422002 (Respondent) PAN No: ABTPV9828M (Appellant) Appellant by : Shri Devendra Jain, Adv. Respondent by : Shri Ashish Porwal, Sr. D.R. Date of hearing : 18-12-2025 Date of pronouncement : s21-01-2026 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- The present appeal has been filed by the Assessee

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 does not arise. Similarly the Raipur Bench of the Tribunal in case of Vishnusharan Chandravanshi Vs. ITO in ITA No.73/RPR/2024 order dated 10.04.2024 has also considered the identical issue

CHANDAN SINGH CONTRACTOR,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Chandan Singh Contractor, Cit(A) ( Nfac), E-88/33 Basant Kunj, Delhi Vs. Arera Colony, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaffc8954Q Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 29.08.2024 Date Of Pronouncement 30.08.2024 O R D E R

6. The appellant craves leave to add, amend, alter, vary and or withdraw any or all the above grounds of appeal. 7. That the above grounds are independent to each other.” 3. At the time of hearing Ld. AR of the assessee has submitted that the A.O has passed the assessment order ex-parte u/s 144 r.w.s

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

250 of\nthe Act before the First Appellate Authority and, in Form No. 35, had\nspecifically opted for non-service of communications and notices through\ne-mail mode. Copy of FORM 35 is attached as Annexure (A/1).\n5. That, notwithstanding the said specific selection in Form No. 35, all\ncommunications and notices during the appellate proceedings were issued\nelectronically

RUPESH JAISWAL,DHARAMPURI vs. INCOME TAX OFFICER, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshirupesh Jaiswal, Income Tax Officer, बनाम/ 111, Azad Marg, Indore Vs. Dist. Dhar, Tehsil Dharampuri, Dharampuri (Pan: Akopj7192C) (Appellant) (Revenue) Assessee By Shri Venus Rawka & Ms. Eva Rawka, Ars Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year is 2017-18 Page 1 of 10 Rupesh Jaiswal ITA No. 717/Ind/2024 - A.Y.2017-18 and the corresponding previous year period is from 01.04.2016 to 31.03.2017. 2. FACTUAL MATRIX 2.1 That as by way of an Assessment Order total income of the assessee exigible

INCOME TAX OFFICER, INDORE vs. SEWA SAHKARI SANSTHA MARYADIT TILLOR KHURAD, INDORE

6,7,8,9,11&12 has\nobserved and recorded as under:-\n“1. These writ petitions are being decided by this order as the facts and\nissues involved are same. Though in some of the cases penalty under\nSection 271D and in others under Section 271E of the Income Tax Act,\n1961 (hereafter 'the Act of 1961') was imposed

AROLEEN SOFTECH AND ENGINEERING PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER - 1(1), INDORE, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshiaroleen Softech & Income Tax Officer बनाम/ Engineering Private 1(1), Vs. Limited, Indore 270 Shastri Market, Indore (Pan: Aajca4128P) (Appellant) (Revenue) Assessee By Shri Apurva Mehta, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

250 of the I.T. Act. No details, documents or Page 2 of 7 Aroleen Softech and Engineering Private Limited ITA No.116/Ind/2025 - A.Y.2013-14 submissions have been provided by the appellant substantiating its grounds of appeal. Moreover, mere facts mentioned in Form No. 35 cannot be considered in the absence of any supporting documentary evidence and submissions. The AO has passed

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

reassessment proceedings, notices under sections 143(2) and 142(1) of the Act were issued calling upon the assessee to furnish details of purchases, supporting bills, bank statements and evidence regarding the transactions with Shri Sunil Kumar Lalwani. However, the assessee did not comply with these notices and did not furnish any documentary evidence in support of the alleged purchases

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

reassessment proceedings, notices under sections 143(2) and 142(1) of the Act were issued calling upon the assessee to furnish details of purchases, supporting bills, bank statements and evidence regarding the transactions with Shri Sunil Kumar Lalwani. However, the assessee did not comply with these notices and did not furnish any documentary evidence in support of the alleged purchases