NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

10(38) of the Act at Rs.24,39,177/- on account of Long Term Capital Gain from sale of equity shares of M/s. Goenka business & Finance Ltd. The case was processed u/s 143(1)(a) of the Act. Subsequently for carrying 4 Smt. Nilima Kothari out the reassessment proceedings the notice u/s 148 of the Act issued

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)

1(d). In these grounds, the assessee assails the AO’s action of issuance of notice u/s 148 as well as passing of assessment-order u/s 147 on the basis of illegal approval u/s 151 obtained by AO from inappropriate authority. For this purpose, Ld. AR carried us to section 147 which is the primary section empowering

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)

1(d). In these grounds, the assessee assails the AO’s action of issuance of notice u/s 148 as well as passing of assessment-order u/s 147 on the basis of illegal approval u/s 151 obtained by AO from inappropriate authority. For this purpose, Ld. AR carried us to section 147 which is the primary section empowering

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 10. Thus, once the reassessment proceedings initiated vide notice u/s 148 dated 22.03.2013 stood abated

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings. In coming to this conclusion, the Hon’ble High Court went further and observed that the amounts received by the retiring partner are neither chargeable to tax u/s 28(iv) nor u/s 28(v) and therefore there was no escapement of income in the hands of partner. 6. Commissioner of Income Tax Vs. Riyaz A. Sheikh

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings. In coming to this conclusion, the Hon’ble High Court went further and observed that the amounts received by the retiring partner are neither chargeable to tax u/s 28(iv) nor u/s 28(v) and therefore there was no escapement of income in the hands of partner. 6. Commissioner of Income Tax Vs. Riyaz A. Sheikh

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

Appeals are dismissed

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

Appeals are dismissed

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

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

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

Appeal is allowed

reassessment proceedings.”\nThus, in the light of judicial rulings cited above, it is clear that the\nAO's action of resorting to re-assessment u/s 147 by-passing the\ncompulsory scrutiny mandated by CBDT Instruction, is invalid and hence\nthe assessment framed by AO u/s 147 cannot be sustained. Therefore, we\nquash the order passed by AO. The assessee succeeds

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

10. First we take the additional ground of appeal taken by the assessee wherein assessee has challenged the validity of reassessment order based on the notice issued u/s 148 on 01.04.2021 without following the amended provisions of section 148A of the Act. 11. Before us, Ld. AR of the assessee submits that notice u/s 148 was issued

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

u/s 143(2), the same is applicable to assessments completed under Act,\nirrespective of the fact under which section assessment is to be completed as\nlegislature has provided for issuance of such notice before completion of assessment\nunder whatever section it may be. CIT v. Salarpur Cold Storage (P.) Ltd. [2014] 50\ntaxmann.com 105 (All)\n\"10. Section 292BB

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 order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from