M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE

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

ACIT CENTRAL-2 , BHOPAL vs. M/S BALAJI FARMS AND REALITY , BHOPAL

Appeal is allowed and assessee’s cross-

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)-2, M/S.Balaji Farms & बनाम/ Bhopal Reality, Vs. 158,3Rd Floor, Zone-Ii, M.P.Nagar, Bhopal (Pan:Aalfb9630L) (Revenue/Appellant) (Assessee/Respondent)

penalty notice u/s 274 r.w.s. 271(1)(c) when the original assessment order passed u/s 143(3) has merged into reassessment order passed u/s 147

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 order passed u/s 147 r.w. section 143(3), penalty order passed u/s 271E of the Act and assessment order

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 order passed u/s 147 r.w. section 143(3), penalty order passed u/s 271E of the Act and assessment order

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 order passed u/s 147 r.w. section 143(3), penalty order passed u/s 271E of the Act and assessment order

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

u/s 143(3) r.w.s. 147 dated 03.03.2016 was passed and the same expired on 31.03.2018. The Hon’ble Madras High Court in the case of Indira Industries vs Pr. CIT (supra) has held in para 3 & 4 as under: 3.DISCUSSION: 3(i) By consent of both the counsel, the main writ appeal itself was heard out and again by consent

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

u/s 147 of the Income Tax Act, 1961 and the reassessment proceedings were conducted under Faceless Scheme. All the notices, order etc. were only served on mail address registered on e-filling portal. Rajesh Kumar Rathore 10 ITA No. 533/Ind/2025 During the course of reassessment and penalty

GOUTAM MEDICOSE,DHAR vs. ITO, DHAR

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

penalty-order, the assessee filed two separate appeals before CIT(A) and contested but did not get any success. Now, the assessee has come in next appeals before ITAT. 3. Since these appeals are inter-related, they were heard together and are being disposed of by this common order for the sake of convenience, brevity and clarity. I.T.A. No. 709/Ind/2024

GOUTAM MEDICOSE,DHAR vs. PARTNER OF ERSTWHILE FIRM, DHAR

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

penalty-order, the assessee filed two separate appeals before CIT(A) and contested but did not get any success. Now, the assessee has come in next appeals before ITAT. 3. Since these appeals are inter-related, they were heard together and are being disposed of by this common order for the sake of convenience, brevity and clarity. I.T.A. No. 709/Ind/2024

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

reassessment was passed on the same day and the assessee then paid the tax due as well as the interest thereon. 10. Unfortunately for the assessee, the Assessing Officer thereafter initiated penalty proceedings under section 271(1)(c) of the Act. 11. After obtaining a response from the assessee, the Assessing Officer saddled the assessee with penalty

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

reassessment was passed on the same day and the assessee then paid the tax due as well as the interest thereon. 10. Unfortunately for the assessee, the Assessing Officer thereafter initiated penalty proceedings under section 271(1)(c) of the Act. 11. After obtaining a response from the assessee, the Assessing Officer saddled the assessee with penalty

SARWAR MOHD. KHAN,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 2 (1), BHOPAL

Appeal of the assessee is allowed on legal ground itself

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2008-09

Penalty proceedings u/s 271(1(c) for concealment of income was also initiated. The case was reopened by issuance of notice u/s 148 was issued to the assessee. In response to the notice assessee filed return declaring the same income as 2 Shri Sarwar Mohd. Khan was declared in the original return of income. The assessment u/s 143(3) r.w.s

SHANVAJ HUSSIN,KHARGONE vs. ITO, KHARGONE, KHARGONE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Assessment Year: 2014-15 Shanvaj Hussain, Income Tax Officer, 5, New Sabji Mandi, Khargone बनाम/ Khargone Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Afkph8029P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.03.2025 Date Of Pronouncement 11.03.2025

147 was held to be bad in law. 2.4 That after the aforesaid assessment order the Ld. Assessing Officer initiated and levied penalty of Rs.81,900/- u/s 271B of the Act for failure to get accounts audited as is required u/s 44AB of the Act without properly appreciating the facts of the case and submissions made before him. The Gross

ACIT (CENTRAL UJJAIN, UJJAIN vs. M/S ARIHANT FUTURE AND COMMODITIES LTD, INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 r.w.s. 143(3) of the Act dated 25.11.2019 framed by ACIT(Central), Ujjain. The revenue has following grounds of appeal in ITA No. 10/Ind/2021 in Arihant Future & Commodities Ltd. for Assessment Year 2014-15: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the disallowance of bad debts claimed

THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 r.w.s. 143(3) of the Act dated 25.11.2019 framed by ACIT(Central), Ujjain. The revenue has following grounds of appeal in ITA No. 10/Ind/2021 in Arihant Future & Commodities Ltd. for Assessment Year 2014-15: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the disallowance of bad debts claimed

THE ACIT, CENTRAL - UJJAIN, INDORE vs. M/S ARIHANT FUTURE & COMMADITIES LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 r.w.s. 143(3) of the Act dated 25.11.2019 framed by ACIT(Central), Ujjain. The revenue has following grounds of appeal in ITA No. 10/Ind/2021 in Arihant Future & Commodities Ltd. for Assessment Year 2014-15: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the disallowance of bad debts claimed

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

u/s 148 of the Act after following due procedure for Α.Υ.2017-18.” 6. On a specific query raised by the Court, learned Senior Standing Counsel Ms. Mehta appearing for the respondent submitted that no notice under Sec.148A(b) of the Act was issued as per the directions of the Hon'ble Apex Court in the case of Union

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

penalty qua the addition made in assessment-order] that the assessee consulted his counsel and became aware of the impugned order having been passed by CIT(A). Immediately thereafter, according to the consultation given by counsel, the appeal fee was paid on 24.01.2025 and present appeal was filed without further delay. Ld. AR very humbly submitted that there

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

penalty qua the addition made in assessment-order] that the assessee consulted his counsel and became aware of the impugned order having been passed by CIT(A). Immediately thereafter, according to the consultation given by counsel, the appeal fee was paid on 24.01.2025 and present appeal was filed without further delay. Ld. AR very humbly submitted that there