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

u/s 143(3) of the Act. Though the A.O has recorded that the income chargeable to tax escaped assessment by reason of failure on the part of the assessee to disclosed fully and truly all material facts necessary for its assessment however, the A.O has not indicated what information or facts were not disclosed by the assessee at the time

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

u/s 143(3) of the Act. Though the A.O has recorded that the income chargeable to tax escaped assessment by reason of failure on the part of the assessee to disclosed fully and truly all material facts necessary for its assessment however, the A.O has not indicated what information or facts were not disclosed by the assessee at the time

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

u/s 143(3) of the Act. Though the A.O has recorded that the income chargeable to tax escaped assessment by reason of failure on the part of the assessee to disclosed fully and truly all material facts necessary for its assessment however, the A.O has not indicated what information or facts were not disclosed by the assessee at the time

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

148A(d) of the Act were carried out, during which the assesse’s submissions challenging reopening were considered but finally Ld. AO initiated reassessment proceedings and framed the assessment u/s 147 r.w.section 144B of the Act dated 24.05.2023 treating the LTCG claimed by the assessee as bogus and made addition u/s 68 of the Act at Rs.24

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

148A(d) of the\nIncome Tax Act, 1961 (the Act), dated 29th July, 2022, relating to the\n assessment year 2017-18, was challenged on the ground of non-\ncompliance of the formalities of taking approval of the specified\nauthority mentioned in Section 151 (ii) of the Act. The revenue cannot\ndispute the fact that identical issue was decided against

HARISH CHANDRA PUROHIT,RATLAM vs. INCOME TAX OFFICER - 1, RATLAM, RATLAM

In the result- the Impugned order is set aside as and by way

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

reassessment proceedings are wrong and contrary to the provisions of Section 147, Section 148, Section 148A and Section 151 of the Act. The appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal.” 3. Record of Hearing 3.1 That the hearing in the matter took place before this Tribunal on 19.11.2025 when

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

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

148A dated 19/03/2022, order passed u/s\n148A dated 31/03/2022, notice u/s 148 dated 31/03/2022,\nIntimation letter u/s 144B dated 17/08/2022, notice u/s 142(1)\ndated 22/08/2022, notice u/s 142(1) dated 21/09/2022,\n11/10/2022 & notice dated 25/10/2022,25/01/2023 & show\ncause notice u/s 144 dated 14/02/2023 were all served by the\nIncome\nTax\nDeptt. at e-mail\nID which\nwas\nshyamsundarmantri@yahoo.in which

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

148A / dated 30.03.2022 u/s 148 by AO for making assessment u/s 147). Therefore, the present appeal is filed in the name of “Lt. Shri Dattatry Vamanrao Sonar Through Wife Aruna Sonar, Ujjain” and being pursued by deceased assessee’s wife-cum-legal heir. 3. At first, we re-produce the relevant portion of impugned order of first- appeal passed

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

148A(d). In response to such\nnotice, the assessee did not file any return. Thereafter, the AO issued\nnotices u/s 142(1) from time to time which were partly complied by assessee\nas noted by AO in Para 2 of assessment-order. Ultimately, the AO passed ex-\nparte assessment-order u/s 147 r.w.s.144 assessing the entire deposits/\nwithdrawals of Rs.1

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

148A(d) of\nthe Income Tax Act, and before issuance of notice under 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

RAJ KUMAR PARMAR,SEHORE vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, SEHORE

Appeal is allowed for statistical purpose, subject\nto payment of cost as mentioned above

section 148A and issued a notice dated 31.03.2022 u/s 148\nand thereby initiated proceeding of assessment u/s 147. The AO also issue\nnotices u/s 142(1) and show-cause notice to assessee. However, the\nassessee remained non-responsive. Ultimately, the AO passed ex-parte\nassessment-order u/s 144 assessing the impugned deposits of Rs.\n52,87,000/- as unexplained income

RITIKA JAIN,THANE vs. ITO(IT TP), BHOPAL, AAYKAR BHAVAN

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiritika Jain, Cit (Appeals), बना A-504, Laxmi Residency Chs Nfac, म/ Ltd, Delhi Vs. Opposite Datta Mandir Check Naka, Wagle Estate, Thane

148A(d) & issuing notice u/s 148 of L.T.Act, 1961 without appreciating that appellant was not having the jurisdiction for the same in view of Section 151A and the notification issued thereunder notifying e-Assessment of Income Escaping Assessment Scheme, 2022 and, thereby, rendering the said order and the notice as well as the entire assessment proceeding as null and void

ADIM JATI SEVA SAHAKARI S ANSTHA BELKUND,BELKUND, BETUL vs. ITO, BETUL, BETUL

Appeal is allowed for statistical purpose

148A(b)\nand thereafter issued a notice dated 31.03.2022 u/s 148 so as to undertake\nassessment of assessee u/s 147. In response, the assessee filed return\nPage 2 of 5\nAdim Jati Seva Sahakari Sanstha Maryadit, Betul\nSA No. 2/Ind/2026 & ITA No. 95/Ind/2026 – AY 2018-19\nbelatedly on 05.03.2023. Thereafter, the AO issued notices raising queries\nu/s

AJIT BONDRIYA,LIMASSOL, CYPRUS vs. ITO 2(5), BHOPAL, BHOPAL, MADHYA PRADESH

Appeal is allowed for statistical purpose

148A(d) of the Act.\n4-8\n3.\nNotice dated 23.03.2023 issued under section 148 of the Income Tax\nAct, 1961 (herein after referred as \"the Act\").\n9\n4.\nCopy of Approval u/s 151 dated 14.03.2023\n10-12\n5.\nIntimation dated 26.07.2023 regarding completion of assessment in\naccordance with procedure of section 144B of the Act.\n13\n6.\nNotice dated

JAYA JUNEJA,INDORE vs. INCOME TAX OFFICER WARD 1(4), INDORE

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 at Rs. 88,93,186/- as against the Returned Income of Rs. 8,95,170/- , thereby making additions of Rs.79,98,016/-, which is quite unjustified, unwarranted, excessive, arbitrary and bad- in-law. Jaya Juneja vs. ITO A.Y. 2015-16 7(i). That, without prejudice to the above, the learned CIT(A) grossly erred, both

INCOME TAX OFFICER 3(1), BHOPAL, METRO WALK BUILDING vs. RAMESH KUMAR SAHU, LEGAL HEIR OF SMT. RAMPYARI BAI, BHOPAL

In the result appeal of the Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

MANISH KUMAR AGRAWAL,NEEMUCH vs. NFAC,DELHI, DELHI

Appeal is allowed for statistical purpose

147 read with Section 144B of Income-tax Act, 1961 [“the Act"] for Assessment-Year ["AY"] 2016-17, the assessee has filed this appeal on following grounds:\n\"1.That on the facts and in the circumstances of the case Ld. AO and Ld. CIT(A) has erred in making arbitrary addition of Rs.1,10,79,640 being cash deposits made

SURESH JAT,BADNAWAR vs. THE INCOME-TAX OFFICER, DHAR, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Jat, Ito, बनाम/ C/O S.V. Agrawal & Associate Dhar. Vs. Dadi Dham, 24-25, Joy Building Colony, Old Aplasia, Indore. (Pan: Anopj2666E) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ca Revenue By Shri Anup Singh, Cit-Dr Date Of Hearing 08.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

147 rws 144/144B of the Act, the total income of the Assessee was computed & assessed at Rs. 9,84,35,092/-.No income tax return was filed. The addition on account of unexplained money u/s 69A rws 115BBE of the Act was at Rs. 9,80,10,563/-.There was yet another addition on the account of interest under