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 dated 31.03.2021 which was issued and served upon the assessee on 1st April, 2021 is bad in law as the same was issued without following the due procedure as provided under the amendment section 148 and 148A of the Act and the consequent reassessment order passed is hereby quashed. The additional ground of appeal taken by the assessee

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

u/s 147 r.w.s. 147 r.w.s. 144B of the Act dated 24.05.2023. 2. Assessee has raised following grounds of appeal: “01) Issue: Opportunity of being heard : That the Commissioner of Income tax (A) erred in law while concluding that despite opportunities were granted to the appellant, she did not pursue the appeal. He ought to have considered that there

S GANDHI JEWELLERY PRIVATE LIMITED,INDORE vs. PCIT-1, INDORE, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2017-18 S. Gandhi Jewellery Pcit-1, Private Limited, Indore C/O Adv. Hitesh Chimnani, बनाम/ Ug-37 Trade Centre, Vs. 18, South Tukoganj, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aamcs1613G Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ram Kumar Yadav, Sr. Dr Date Of Hearing 10.02.2025 Date Of Pronouncement 21.02.2025

144B r.w.s. 147 and the same issue of cash deposit and eventual purchase- sale of jewellery was examined and accepted or addition was made in the reassessment proceedings after taking a conscious view. The sales of the assessee are subject to VAT and have not been doubted throughout. (kind attention is invited to pages

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

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

reassessment proceedings were conducted under the Faceless Scheme, and that all communications were sent to an email address which allegedly did not belong to the assessee. The appellant came to know about the proceedings only when approached by the jurisdictional tax authorities for recovery of demand. Thereafter, on consulting a tax professional, the appeal was filed along with a request

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

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

u/s 147 r.w.s 144B on 13.03.2023 is bad in law and bad on facts. 2. On the facts and circumstances and in the law, the Ld. AO lacked jurisdiction to issue notices for reassessment and pass assessment order for an non-existing partnership firm which may please be held as bad in law and against the natural principal of justice

GOUTAM MEDICOSE,DHAR vs. ITO, DHAR

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

u/s 147 r.w.s 144B on 13.03.2023 is bad in law and bad on facts. 2. On the facts and circumstances and in the law, the Ld. AO lacked jurisdiction to issue notices for reassessment and pass assessment order for an non-existing partnership firm which may please be held as bad in law and against the natural principal of justice

KUNAL VYAS,INDORE vs. ITO 4(1), IND, MAIN BUILDING, INDORE

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

147 read with section 144 and section 144B of the Act by making additions of ₹16,00,687/- under section 68 of the Act and ₹7,75,000/- under section 69 of the Act. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(Appeals). Before the CIT(Appeals), the assessee raised multiple grounds challenging

SHRI PREMNARAYAN,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

144B on 22.03.2022 by accepting the return income. Thereafter the Pr. CIT has invoked the provisions of section 263 by show cause notice u/s 263 dated 22.01.2024 as under: “M/s/Mr/Ms Subject: Noice for Hearing in respect of Revision proceedings u/s 263 of the THE INCOME TAX ACT. 1961-Assessment Year 2014-15, In this regard, a hearing in the matter

SMT. SHARDA,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

144B on 22.03.2022 by accepting the return income. Thereafter the Pr. CIT has invoked the provisions of section 263 by show cause notice u/s 263 dated 22.01.2024 as under: “M/s/Mr/Ms Subject: Noice for Hearing in respect of Revision proceedings u/s 263 of the THE INCOME TAX ACT. 1961-Assessment Year 2014-15, In this regard, a hearing in the matter

LT. SHRI DATTATRAY VAMANRAO SONAR THROUGH WIFE ARUNA SONAR,UJJAIN vs. ITO UJJAIN, UJJAIN

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2015-2016 Lt. Dattatray Vamanrao Ito, Sonar, Ujjain (Through Wife Aruna Sonar), बनाम/ 61/17, Grasim Staff Vs. Colony, Birlagram, Nagda, Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Afeps1930C Assessee By Shri Manish Vaidya & Ms. Preeti Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.03.2026 Date Of Pronouncement 10.04.2026

144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal. Page 1 of 7 Late Shri Dattatray Vamanrao Sonar Through wife Aruna Sonar ITA No. 409/Ind/2025 – AY 2015-16 2. At the outset, we note that the assessee “Dattatray Vamanrao Sonar” had already deceased on 20.09.2019 (even before issuance

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

reassessment proceedings carried out and the assessment order passed u/s 147 r.w.s. 144B was not in conformity with the provision of section

ANIL FIROJIYA,BHAKT NAGAR UJJAIN vs. DY COMMISIONER OF INCOME TAX, AAYKAR BHAWAN

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Shri Anil Firojiya, Dy. Commissioner Of 6, Bhakt Nagar, Income-Tax, बनाम/ Dashera Maidan, Assessment Unit, Vs. Ujjain New Delhi (Assessee/Appellant) (Revenue/Respondent) Pan: Aaipf7302A Assessee By Shri Manoj Fadnis, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.07.2024 Date Of Pronouncement 12.07.2024

reassessing the case under consideration, the AO has added Rs. 10,29,672/- on account of unexplained investment and issued order u/s 147 r.w.s. 144B of the Act on 17.02.2023 assessing the total income at Rs. 19,40,652/-/ 6.2 Feeling aggrieved and dissatisfied with the aforesaid decision and order of the AO, the appellant has preferred the instant appeal

INDIRA BAI JINDAL,KHARGONE vs. INCOME TAX OFFICER, NFAC

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

u/s 147 of the act which is bad in law. Indira Bai Jindal vs. ITO A.Y. 2013-14 3. The Assessee was passed away during the assessment proceedings and response was made by legal representative even then the Assessment proceedings was continued in the name of deceased assessee and Order was also made in the name of deceased person which

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

reassessment proceedings initiated in his case. It was only when the notice of Penalty was received that he got to know about the closed assessment proceedings u/s 147 read with section 144 of the income tax act, 1961. The appeal is preferred along with the appeal for the penalty proceedings, and this shows that the appellant was unaware

M/S RAS DEVCON PRIVATE LIMITED ,/, SANVID NAGAR, KANADIA ROAD, INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INDORE, AAYKAR BHAWAN, OPPOSITE WHITE CHURCH ROAD, INDORE

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

Reassessment order dated 30/03/2022 passed by the learned Assessing Officer (NFAC) is also illegal, bad in law and without jurisdiction. 4. The NFAC/Commissioner of Income-Tax (Appeals) erred in training an ex-parte order in same as passed in violation of principle of natural justice. 5. That NFAC erred in law and facts of the case in sustaining an addition

INCOME TAX OFFICER-2(1), INDORE, AAYAKAR BHAWAN INDORE vs. GURDEEP SINGH CHHABRA, INDORE

section 148 of Income Tax\nAct.\nINCOME TAX DEPARTMENT\nPRADUMAN KUMAR MISHRA\nITO 2(1), IND/\n(In case the document is digitally signed please\nrefer Digital Signature at the bottom of the page)\nIn response to above notice, the assessee filed reply dated 04.06.2022\n[Page 74 of Paper-Book] claiming that the transaction of sale took\nplace

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

144B of the Act challenging the entire addition made to the total income. The said appeal was however decided by Ld. CIT(A) by order dated 01.01.2024 in favour of the assessee and reopening u/s 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

SANJAY KUMAR BOMB LEGAL HEIR OF LATE SHRI AJIT KUMAR BOMB,NEEMUCH vs. INCOME TAX OFFICER NEEMUCH, NEEMUCH

Appeal is disposed off in effective manner and not as

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisanjay Kumar Bombl/H Of Income Tax Officer, बना Late Ajit Kumar Bomb, Neemuch म/ 18, Bunglow No.41, Vs. Bhuteshwar Mandir Road, Neemuch (Pan: Aappb8200L) (Appellant) (Revenue) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

147 r.w.s. 144B of the Act the assesee’s total income was computed at Rs.61,52,020/-. Additions were made to the return of income. That the assessment order bears No.ITBA/AST/S/147/2021- Page 3 of 9 Sanjay Kumar Bomb L/H of Ajit Kumar Bomb ITA No. 907/Ind/2024 - A.Y.2013-14 22/1041482643(1) the same is dated 24.03.2022 which is hereinafter referred