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\n148 of the Act on 14.07.2008 requiring the assessee to file a return within\nthirty days. A return was filed much later on 31-3-2009, after eight and a half\nmonths.\n6. On identical facts, in M.A. No. 239 of 2011 titled as Chand Bihari Agrawal v.\nCommissioner of Income Tax, Central, Patna decided

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

Appeal is allowed

31 of 33\nSanjeev Agrawal\nITA No. 38/Ind/2024 – AY 2017-18\nrequired. Again due to self-admission of ownership by assessee, the\nassessee's claim of non-admissibility of impounded document as\n“evidence” in terms of section 65B(4) of Indian Evidence Act / Section\n79A of Information Technology Act, is not a valid claim. Even\notherwise, in Chuharmal

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

31,940/- in the appellant's income as unexplained expenditure under s. 69C of the Act, without considering the material fact that the sources of the alleged commission payment were fully explained being out of the alleged cash generated through vendors, as per the version of the AO himself. 4.That, without prejudice to the above and without in any manner

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

31,940/- in the appellant's income as unexplained expenditure under s. 69C of the Act, without considering the material fact that the sources of the alleged commission payment were fully explained being out of the alleged cash generated through vendors, as per the version of the AO himself. 4.That, without prejudice to the above and without in any manner

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

31-10- 1989, which reads as follows : Page 18 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 "7.2 Amendment made by the Amending Act, 1989, to reintroduce the expression 'reason to believe' in section 147. —A number of representations were received against the omission of the words 'reason to believe' from section 147 and their substitution

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

31-10- 1989, which reads as follows : Page 18 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 "7.2 Amendment made by the Amending Act, 1989, to reintroduce the expression 'reason to believe' in section 147. —A number of representations were received against the omission of the words 'reason to believe' from section 147 and their substitution

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

31-10- 1989, which reads as follows : Page 18 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 "7.2 Amendment made by the Amending Act, 1989, to reintroduce the expression 'reason to believe' in section 147. —A number of representations were received against the omission of the words 'reason to believe' from section 147 and their substitution

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

31-10- 1989, which reads as follows : Page 18 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 "7.2 Amendment made by the Amending Act, 1989, to reintroduce the expression 'reason to believe' in section 147. —A number of representations were received against the omission of the words 'reason to believe' from section 147 and their substitution

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

31-10- 1989, which reads as follows : Page 18 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 "7.2 Amendment made by the Amending Act, 1989, to reintroduce the expression 'reason to believe' in section 147. —A number of representations were received against the omission of the words 'reason to believe' from section 147 and their substitution

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

Appeal is allowed

Section 151 (ii) of the Act. The revenue cannot\ndispute the fact that identical issue was decided against the\nDepartment in the case of Siemens Financial Services (P)Ltd. Vs.\nDeputy Commissioner of Income-tax, (2023) 155 taxmann.com 159\n(Bombay). This Court also had an occasion to consider similar issue\nin (2024) 159 taxmann.com 5 (Bombay). The decision

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

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1066805901(1) dated 18.07.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

ADIM JATI SEVA SAHAKARI S ANSTHA BELKUND,BELKUND, BETUL vs. ITO, BETUL, BETUL

Appeal is allowed for statistical purpose

31,02,133/-, leading to reassessment proceedings under section 147. The CIT(A) dismissed the assessee's appeal due to non-prosecution

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

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1070645536(1) dated 26.11.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

reassessment. A notice issued under Section 148 of the Act against a dead person is invalid, unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection." Consequently, in view of the above, a reopening notice under Section 148 of the Act, 1961 issued in the name of a deceased assessee is null and void

JAYANTILAL SANGHVI,INDORE vs. ACIT 4(1), INDORE

Appeal is partly allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 Jayantilal Sanghvi, Acit, 8/10, Warehouse Road, 4(1), बनाम/ Patel Bridge, Indore. Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtps5825Q Assessee By Shri Venus Rawka, C.A. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement .06.2024

reassessment proceedings under section 147/148 of the Income-tax Act, 1961 [in short "Act"] [prior to amendment] were triggered, is that, he had taken illegal benefit of the Client Code Modification (CCM) facilities offered by his broker to register losses in respect of share transactions undertaken by him. 3. The record shows, and qua which there is no dispute, that

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

reassessment by invoking the provisions of section 263 may kindly be dropped. Without prejudice to the above as far as merit of the issues reaised in show-cause notice in question are concerned, we have to submit that the learned Assessing Officer has issued notices u/s 133(6) in loan creditor companies (supra). That after getting the requisite details

ARCPL DEVELOPERS PRIVATE LIMITED,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX 4(1), INDORE

Appeal is allowed for statistical purpose

31 of 2016), the order and shall thereafter\nserve on the assessee a notice of demand specifying the sum payable,\nif any, and such notice of demand shall be deemed to be a notice\nunder section 156 and the provisions of this Act shall accordingly,\napply in relation to such notice.\n(2) Where the order referred

ACIT(CENTRAL)-1, INDORE vs. PRAKASH ASPHALTINGS & TOLL HIGHWAYS (INDIA) LTD., MHOW

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

reassessment order dated 03.03.2016 under section 143(3) read with section 147 of the Act was without jurisdiction. The appellant prays that the order dated 03.03.2016 under section 143(3) read with section 147 of the Act be quashed as without jurisdiction.” 15. Challenging the order of first-appeal referred to in above paragraph No. 13, the revenue has come