M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened by issuing notice u/s 148 and vide AO’s letter dated 27.05.2015, reasons for reopening the case were provided to the assessee

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened by issuing notice u/s 148 and vide AO’s letter dated 27.05.2015, reasons for reopening the case were provided to the assessee

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

u/s 147, against the alleged legal heir of a deceased assessee, for the AY 2015-16, in accordance with provisions of section 150 of the Income Tax Act, 1961, for reopening of the assessment. That on the facts and in the circumstances of the case and in law the order of the CIT(A), NFAC is perverse

DCIT KHANDWA, KHANDWA vs. M/S RAJRAJESHWAR COTTON CORPORATION, SENDHWA

In the result, Revenue’s appeal as well as Assessee’s Cross-

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) & C.O. No. 9/Ind/2020 Assessment Year: 2011-12 Dcit M/S Raj Rajeshwar Cotton Khandwa Corporation, बनाम/ Warla Road, Sendhwa, Vs. District - Khandwa (Appellant / Revenue) (Respondent / Assessee) Pan: Aagfr 6243 N Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 21.10.2022

150/-. Subsequently, Ld. AO re-opened assessment through notice dated 15.06.2015 u/s 148 and passed order of re-assessment u/s 147 on 23.12.2016 after making an addition of Rs. 2,01,97,994/-. Aggrieved, the assessee filed appeal to Ld. CIT(A) and raised legal grounds as well grounds on merits. Ld. CIT(A), accepting the legal ground of assessee

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE CIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 The Nimar Educational Cit(Exemption) , Society, Bhopal बनाम/ Harsud Road, Civil Lines, East Nimar, Vs. Khandwa (Assessee/Appellant) (Revenue/Respondent) Pan: Aabtt1409K Assessee By Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 20.09.2024

150 taxmann.com 491 (Calcutta) holding as under: “4. The short issue involved in the instant case is whether the Commissioner of Income-tax (Appeals) [CIT(A)] could have assumed jurisdiction u/s 263 of the Act on the issue which was never the subject matter of the assessment in a proceeding initiated u/s 147 of the Act. On facts

SANTOSH AGRAWAL,BHOPAL vs. THE PR CIT -1, BHOPAL

In the result, appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisantosh Agrawal Pr. Cit-1 Mig-11, Mla Quarters Bhopal Vs. Jawahar Chowk Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ahkpa 1449E Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16 .08.2023

reassessment was framed u/s 147 r.w. section 143(3) on 28.09.2017 accepting the return of income at Rs.6,50,640/-. Thereafter on perusal of the assessment record the Pr. CIT noted that the assesse has sold the property held jointly with Smt. Sheela Devi Agarwal and Shri Satyanarayan Agrawal on 18.01.2020 for a sum of Rs.1

THE ACIT CENTRAL, BHOPAL vs. M/S. BANSAL CONSTRUCTION WORKSWORK, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2010-11 Acit/Dcit, M/S.Bansal Construction Central-1, Works, बनाम/ Bhopal E-5, Tawa Complex, 3Rd Floor, Bittan Market, Vs. Bhopal (Revenue / Appellant) (Assessee / Respondent) Pan: Aaafb8527B

reassessment were without jurisdiction and barred by limitation.” 3. Heard the learned Representatives of both sides at length and case- records perused. 4. Brief facts leading to these matters before us are such that the assessee-firm filed return of income of relevant AY 2010-11 on 14.10.2010 declaring a total income of Rs. 3,19,09,150/-. Subsequently

SHAFQAT ULLAH FAROOQI,BHOPAL vs. THE ITO 4(4) , BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishafqat Ullah Farooqi Ito 4(4) A-24, Housing Board Bhopal Vs. Colony Koh E Fiza, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabpf0615K Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.04.2023 Date Of Pronouncement 18.04.2023

reassessment proceedings on the ground that the notice issued u/s 148 is barred by limitation and bad in law. The AO rejected the objections of the assessee and completed the assessment u/s 144 r.w.s. 147 as there was no return of income filed by the assessee even in response to notice u/s 148 of the Act. The assessee challenged

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

reassessment proceedings since those notices were in their knowledge as they were served physically. However, show cause notices and order passed by the Ld Principal Commissioner of Income Tax-1, Indore was never served physically to the appellant as a result of which the appellant was totally unaware of the fact that show cause notices had been issued and order

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

reassessment for six years shall be finalised by the Assessing Officer. It is also held by various Courts that once notice u/ s 153A of the Act issued, then assessment for six years shall be at large both for Assessing Officer and assessee have no warrant of law. It has been also held that in the assessment years where assessments

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

reassessment for six years shall be finalised by the Assessing Officer. It is also held by various Courts that once notice u/ s 153A of the Act issued, then assessment for six years shall be at large both for Assessing Officer and assessee have no warrant of law. It has been also held that in the assessment years where assessments

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained