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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated u/s 132 or books of accounts, other documents or any other assets are requisitioned u/s 132A after the 31st day of May, 2003, the assessing officer shall –“ 13. It is also seen that the words

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

147/- on technical staff. 17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee

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

Appeal is allowed

sections": [ "147", "133A", "139(1)", "143(3)", "143(2)", "148", "69C", "69A", "292C", "132(4A)", "65B(4)" ], "issues": "1. Whether the reassessment proceedings initiated u/s

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

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

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

4 of 11 Meha Jain Page 5 of 11 6. On the other hand, Ld. DR has not disputed the relevant facts including the fact that the reassessment proceedings u/s 147 of the Act were pending on the date of search i.e. 16.05.2013, however, he has relied upon the orders of the authorities below. 7. We have considered the rival

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

u/s 147 was invalid and not maintainable, as it was based on a 'change of opinion' without any fresh or new material. The Tribunal relied on the decision in CIT vs. Kelvinator of India Ltd.", "result": "Allowed", "sections": [ "147", "148", "143(3)", "43B", "36(1)(va)", "40(b)", "139", "140b", "37(4)", "114", "153" ], "issues": "Whether reassessment

SHRI SANDEEP MEHTA,NEEMUCH vs. INCOME TAX OFFICER, NEEMUCH

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 वष" Shri Sandeep Mehta, The Income Tax Officer, S/O. Shri Jay Singh Mehta, Vs Neemuch Vijay Talkies Chouraha, Neemuch (Mp) Pan : Adbpm 8174 B "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By : Shri Harshit Bari, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Ujjain (Mp) Dated 28.11.2017 Passed For Assessment Year 2009-10. 2. In The First Ground Of Appeal, The Assessee Has Challenged Reopening Of Assessment By Issuance Of Notice Under Section 148 Of The Income-Tax Act, 1961. 3. The Learned Counsel For The Assessee, While Impugning The Orders Of The Revenue Authorities, Contended That The Assessment Was Reopened For The Reason That The Assessee Has Made Cash Deposits Amounting To Rs.11,00,000/-, Without Disclosing The Source Of Deposits & This

u/s 148 is being issued. (K.P. Vaishya) Income Tax Officer, Neemuch” 6. A perusal of the assessment order would reveal that the Assessing Officer has not made any addition of Rs.11,00,000/-. The total income determined by the Assessing Officer is Rs. 4,41,300/-. The issue in dispute is squarely covered by the judgment