NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

147 of the Income-tax Act. Accordingly, notice u/s 148 of the I.T. Act is proposed to be issued to tax the above escaped income and also any other income chargeable to tax which has escaped assessment and which comes to my notice subsequently in the course of the proceedings under the said section.” 5.4 Thus, it is clear from

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

business as well as residential premises of CHL Group of Indore including the residential premises of both the assessee on 04.10.2013. The ld. Assessing Officer issued notices u/s 153A for A.Ys 2008-09 to 2013-14. Both the assessees then filed an application for settlement of their cases before the Income Tax Settlement Commission (ITSC) on 04.10.2013 for assessment years

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

business as well as residential premises of CHL Group of Indore including the residential premises of both the assessee on 04.10.2013. The ld. Assessing Officer issued notices u/s 153A for A.Ys 2008-09 to 2013-14. Both the assessees then filed an application for settlement of their cases before the Income Tax Settlement Commission (ITSC) on 04.10.2013 for assessment years

HARISH CHANDRA PUROHIT,RATLAM vs. INCOME TAX OFFICER - 1, RATLAM, RATLAM

In the result- the Impugned order is set aside as and by way

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

147 r.w.s. 144 of the Act, the assessee’s total income exigible to tax was computed and assessed at Rs.77,08,140/-. the income as per the return of income was at Rs.62,44,140/-. The income as per the return of income filed in response to notice u/s 148 was also at Rs.62,44,140/-. The addtion/variation in respect

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

business of transportation and stevedoring. Return of income for Assessment Year 2010-11 was filed on 27.10.2010 u/s 139(1) of the Act followed by carrying out of assessment proceedings u/s 143(3) of the Act which were Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 completed on 20.3.2013 assessing the income

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

business of transportation and stevedoring. Return of income for Assessment Year 2010-11 was filed on 27.10.2010 u/s 139(1) of the Act followed by carrying out of assessment proceedings u/s 143(3) of the Act which were Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 completed on 20.3.2013 assessing the income

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

business of transportation and stevedoring. Return of income for Assessment Year 2010-11 was filed on 27.10.2010 u/s 139(1) of the Act followed by carrying out of assessment proceedings u/s 143(3) of the Act which were Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 completed on 20.3.2013 assessing the income

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

reassessment framed by the AO u/s 147 r.w. section 143(3) without a valid notice u/s 143(2) is not valid and liable to be quashed as held by the Hon’ble Supreme Court in case of ACIT vs. Hotel Blue Moon 321 ITR 362. 7. The next objection of the assessee is against the validity of the order passed

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

reassessment orders interalia for the Assessment Years 2012-13 and 2013-14 has disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however

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

reassessment orders interalia for the Assessment Years 2012-13 and 2013-14 has disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however

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

reassessment orders interalia for the Assessment Years 2012-13 and 2013-14 has disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however

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

reassessment orders interalia for the Assessment Years 2012-13 and 2013-14 has disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however

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

reassessment orders interalia for the Assessment Years 2012-13 and 2013-14 has disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however

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

Appeals are dismissed

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration