M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

2 (IA) did not arise for consideration. It was evident from the order of the High Court that the findings recorded by the Tribunal that the 41 [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] appellant stopped agricultural operation in November 1982 and the receipt under consideration did not relate to any agricultural operation carried on by the appellant, were not questioned

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

2% under section 194DA on maturity value and assessee has received pre mature maturity value in Feb. 2015 where actual date of maturity value is 28.04.2015. 21. We further observe that Ld. Pr. CIT after considering the submissions, documents and other relevant details filed by the assessee as well as the correspondence between the assessee and the Ld. Assessing Officer

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

2% under section 194DA on maturity value and assessee has received pre mature maturity value in Feb. 2015 where actual date of maturity value is 28.04.2015. 21. We further observe that Ld. Pr. CIT after considering the submissions, documents and other relevant details filed by the assessee as well as the correspondence between the assessee and the Ld. Assessing Officer

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

section 263 of the Income-Tax Act, 1961 were served only on the E-Mail ID of the appellant and were never served physically at the registered address of the appellant. As stated above, the appellant complied with all the notices issued time-to-time Page 2 of 21 Bhawani Shankar Page 3 of 21 during the course of reassessment

SHRI ARVIND KUMAR SINGH ,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

2. The notice under section 148 of the Act was issued to the assessee after recording reasons assessment whereof was completed under section 143(3) r.w.s 147 of the Act on 27.12.2017 assessing total income at Rs.70,23,010/- upon making the addition of Rs.64,87,360/- on account of unexplained money. 3. The facts in brief is this that

SHRI ARVIND KUMAR SINGH ,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

2. The notice under section 148 of the Act was issued to the assessee after recording reasons assessment whereof was completed under section 143(3) r.w.s 147 of the Act on 27.12.2017 assessing total income at Rs.70,23,010/- upon making the addition of Rs.64,87,360/- on account of unexplained money. 3. The facts in brief is this that

SHRI ARVIND KUMAR SINGH ,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

2. The notice under section 148 of the Act was issued to the assessee after recording reasons assessment whereof was completed under section 143(3) r.w.s 147 of the Act on 27.12.2017 assessing total income at Rs.70,23,010/- upon making the addition of Rs.64,87,360/- on account of unexplained money. 3. The facts in brief is this that

SHRI ARVIND KUMAR SINGH ,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

2. The notice under section 148 of the Act was issued to the assessee after recording reasons assessment whereof was completed under section 143(3) r.w.s 147 of the Act on 27.12.2017 assessing total income at Rs.70,23,010/- upon making the addition of Rs.64,87,360/- on account of unexplained money. 3. The facts in brief is this that

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

reassessment and proceedings have u/s 263 of the Act were initiated on the same ground. Further, we find that Coordinate Bench of this Tribunal in the case of Assistant Commissioner of Income Tax vs Ashoka Buildcon Ltd. as relied by the AO wherein it has been held that where an assessee is executing an infrastructure development fixed price contract

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

Section 263 of the Act without appreciating that the reassessment order is not erroneous and prejudicial to the interest of the revenue.\"\nThe background facts leading to present appeal are as under:\n(i)\nThe assessee filed original return of AY 2015-16 on 31.03.2016 u/s 139 declaring a total income of Rs.24,96,000/- which was assessed.\nSantosh Rathore

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

SHRI RAMESH RAO NANARAO MARATHA,NEEMUCH vs. THE ITO, NEEMUCH

In the result, the appeal of the Assessee in ITA No

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 1997-98

2) the provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is to be served is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or re- computation

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

2 to Section 263(1) of the Act. 1.2 The learned A.O. allowed deduction under section 54 as claimed by the appellant on account of construction of new house after verifying and examining Sale Deed, necessary approvals, Valuation Report, Bank Statements and other relevant documents submitted and produced during the course of assessment. 1.3 It is also important to note

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

reassessment was framed on 31st July 2017 accepting income declared in the original return of income. Thereafter the Pr. CIT on perusal of the assessment record noticed that the assesse has constructed a multi-story building in the areas of 1781 sq. ft. out of 5,400 sq. ft. of a Page 1 of 18 Smt. Sushila Bisarya Page 2

SHRI PREMNARAYAN,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

263 of the Income-Tax Act, 1961 and directing the Assessing Officer to frame the assessment de-novo after examining whether the agricultural land sold by the appellant was a capital asset as per the provisions of section 2(14)(iii) of the Act even when the said issue was duly examined by the Assessing Officer at the time

SMT. SHARDA,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

263 of the Income-Tax Act, 1961 and directing the Assessing Officer to frame the assessment de-novo after examining whether the agricultural land sold by the appellant was a capital asset as per the provisions of section 2(14)(iii) of the Act even when the said issue was duly examined by the Assessing Officer at the time