ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: XXX Explanation 10.—Where a portion of the cost of an asset acquired

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: XXX Explanation 10.—Where a portion of the cost of an asset acquired

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: XXX Explanation 10.—Where a portion of the cost of an asset acquired

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: XXX Explanation 10.—Where a portion of the cost of an asset acquired

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: XXX Explanation 10.—Where a portion of the cost of an asset acquired

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority: XXX Explanation 10.—Where a portion of the cost of an asset acquired

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

41. Ground no. 4 relates to charge of interest u/s. 234B (3) of the Act. 42. The learned Counsel relying in the case of wherein it was held that VIjay Kumar Saboo (HUF) Ors v. ACIT 340 ITR 382 (Karn) submitted that interest u/s. 234B (3) is available in case of reassessment only from the date of original assessment

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

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

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

41 (All.) electronic form/electronic mail which has to be issued from the designated e-mail address of such income tax authority. 20. Thus, after digitally signing the notice the income tax authority has to issue it to the assessee either in paper form or through electronic mail. Sub-Section (1) of Section 13 of the Act 2000 provides that dispatch

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

1 to section 10(10D) of the Act as to whether it is prospective or retrospective or clarificatory in nature and the same needs to examined in the light of judicial pronouncements. 37. Hon'ble Apex court in the case of CIT vs. Essar Teleholding Ltd. (2018) 3 SCC 253 while adjudicating the issue as to whether the applicability

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

1 to section 10(10D) of the Act as to whether it is prospective or retrospective or clarificatory in nature and the same needs to examined in the light of judicial pronouncements. 37. Hon'ble Apex court in the case of CIT vs. Essar Teleholding Ltd. (2018) 3 SCC 253 while adjudicating the issue as to whether the applicability

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

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA Revenue by Shri Puneet Kumar, Sr. DR Date of Hearing: 24.08.2020 Deepak and Pankaj Kalani /ITANos.700 & 701/Ind/2019 Date of Pronouncement: 27.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: These

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA Revenue by Shri Puneet Kumar, Sr. DR Date of Hearing: 24.08.2020 Deepak and Pankaj Kalani /ITANos.700 & 701/Ind/2019 Date of Pronouncement: 27.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: These

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

SHRI SANDEEP MEHTA,NEEMUCH vs. INCOME TAX OFFICER, NEEMUCH

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 वष" Shri Sandeep Mehta, The Income Tax Officer, S/O. Shri Jay Singh Mehta, Vs Neemuch Vijay Talkies Chouraha, Neemuch (Mp) Pan : Adbpm 8174 B "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By : Shri Harshit Bari, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Ujjain (Mp) Dated 28.11.2017 Passed For Assessment Year 2009-10. 2. In The First Ground Of Appeal, The Assessee Has Challenged Reopening Of Assessment By Issuance Of Notice Under Section 148 Of The Income-Tax Act, 1961. 3. The Learned Counsel For The Assessee, While Impugning The Orders Of The Revenue Authorities, Contended That The Assessment Was Reopened For The Reason That The Assessee Has Made Cash Deposits Amounting To Rs.11,00,000/-, Without Disclosing The Source Of Deposits & This

41,300/-. The issue in dispute is squarely covered by the judgment of the Hon’ble Bombay High Court in the case of CIT vs. Jet Airways (I) Ltd., reported in [2011] 331 ITR 236, as well as the judgement of Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Ltd Vs. CIT, reported

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment