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

D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 29.07.2019 of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-3, Bhopal for Assessment Year 2008-09. 2. There is a delay of 30 days in filing the present appeal. The assessee has filed an application for condonation

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

reassessment proceedings. The fact that on the\nnotice issued under section 143(2) of the Act, the assessee had placed its objection\nand reiterated its earlier return filed as one filed in response to the notice issued\nunder section 148 of the Act and the Officer had also noted that the same would be\nconsidered for completing of assessment, would

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

11 of the reassessment order. These facts substantiate that not only the impugned issue was examined in the context of the assessment year under consideration i.e. AY 2013-14 through the questionnaire issued u/s 142(1) during the regular assessment proceedings but also that the entire material was already available with the erstwhile LD. AO and was also duly considered

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

11 of the reassessment order. These facts substantiate that not only the impugned issue was examined in the context of the assessment year under consideration i.e. AY 2013-14 through the questionnaire issued u/s 142(1) during the regular assessment proceedings but also that the entire material was already available with the erstwhile LD. AO and was also duly considered

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

D E R Per Bench: This bunch of six cross-appeals by assessee and revenue for three assessment-years [“AYs”] 2012-13, 2016-17 and 2017-18 are directed against three separate orders of first-appeal all dated 30.04.2024 and all Page 1 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024

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

Appeals are dismissed

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

D E R Per Bench: This bunch of six cross-appeals by assessee and revenue for three assessment-years [“AYs”] 2012-13, 2016-17 and 2017-18 are directed against three separate orders of first-appeal all dated 30.04.2024 and all Page 1 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024

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

D E R Per Bench: This bunch of six cross-appeals by assessee and revenue for three assessment-years [“AYs”] 2012-13, 2016-17 and 2017-18 are directed against three separate orders of first-appeal all dated 30.04.2024 and all Page 1 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024

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

D E R Per Bench: This bunch of six cross-appeals by assessee and revenue for three assessment-years [“AYs”] 2012-13, 2016-17 and 2017-18 are directed against three separate orders of first-appeal all dated 30.04.2024 and all Page 1 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024

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

D E R Per Bench: This bunch of six cross-appeals by assessee and revenue for three assessment-years [“AYs”] 2012-13, 2016-17 and 2017-18 are directed against three separate orders of first-appeal all dated 30.04.2024 and all Page 1 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024

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

Appeals are dismissed

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

D E R Per Bench: This bunch of six cross-appeals by assessee and revenue for three assessment-years [“AYs”] 2012-13, 2016-17 and 2017-18 are directed against three separate orders of first-appeal all dated 30.04.2024 and all Page 1 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024

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

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

d) Order u/s 143 r.w.s. 147 was passed on 03.03.2016. (e) The revision order u/s 263 was passed on 15.03.2017. (f) The Ld. AO passed order u/s 143 r.w.s. 263 of the Act on 31st July 2017 (g) Second revision order u/s 263 was passed by the Ld. Pr. CIT on 24.02.2021 which is impugned order. 6. In the first

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

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

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