M/S M.P.WAREHOUSING & LOGISTIC CORPORATION,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal is allowed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2015-16 M/S M.P. Warehousing Pr. Cit-1 & Logistic Corporation, Bhopal बनाम/ Office Complex, Block-1, Gautam Nagar, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aadcm 7742 B Assessee By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 20.03.2023 Date Of Pronouncement 31.03.2023

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can‟t usurp

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

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

147. The order was uploaded on the new income tax portal and no communication was made to the assessee about the same. I have gone through the ground and submission made by the appellant on this issue. The appellant claims that the AO failed to serve the rectification order under Section 154. However, the rectification request does not impact

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

147 rws 144B of the Act, the total income of the Assessee was computed & assessed at Rs. 19,96,350/-. The total income as per the return of income was at Rs.1,53,375/-. The addition of Rs.18,42,978/- was made as income from undisclosed sources in guise of share transaction. The tax on total income assessed was directed

SHAILESH KALWADIA (HUF) ,UJJAIN vs. INCOME TAX OFFICER BPL-C-(91)(1), UJJAIN

The appeal of the assessee is allowed for statistical purpose

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

147 rws 144B of the Act, the total income of the Assessee was computed & assessed at Rs. 19,96,350/-. The total income as per the return of income was at Rs.1,53,375/-. The addition of Rs.18,42,978/- was made as income from undisclosed sources in guise of share transaction. The tax on total income assessed was directed

M/S DBL JAORA SAIANA TOLLWAYA LTD,BHOPAL vs. PR CIT-1, BHOPAL

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

reassess the earlier assessment in terms of section 147 or carry out Page 8 of 10 M/s DBL vs. Pr. CIT I, Bhopal ITA Nos. 144 to 147/Ind/2020 Assessment year 2015-16 rectification u/s 154

M/S DBL TIKAAMGARH NOWGON,BHOPAL vs. PR CIT -1, BHOPAL

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

reassess the earlier assessment in terms of section 147 or carry out Page 8 of 10 M/s DBL vs. Pr. CIT I, Bhopal ITA Nos. 144 to 147/Ind/2020 Assessment year 2015-16 rectification u/s 154

M/S DBL BETUL SARMI TOLLWAYAS,BHOPAL vs. PR CIT-1, INDORE

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

reassess the earlier assessment in terms of section 147 or carry out Page 8 of 10 M/s DBL vs. Pr. CIT I, Bhopal ITA Nos. 144 to 147/Ind/2020 Assessment year 2015-16 rectification u/s 154

M/S DBL ASHOKNAGAR VIDISHA TOLLWAYS LTD,BHOPAL vs. PR CIT-1, BHOPAL

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

reassess the earlier assessment in terms of section 147 or carry out Page 8 of 10 M/s DBL vs. Pr. CIT I, Bhopal ITA Nos. 144 to 147/Ind/2020 Assessment year 2015-16 rectification u/s 154