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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings u/s 148 could not have been legally initiated in this case. The appellant also filed a detailed written submission in this respect wherein it is contended by the appellant that reopening u/s 147 is not permissible in cases where assessment u/s 153A / 153C were completed earlier and that the assessments on the basis of documents seized during

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

153C of the Act for both the A.Y. 2008-09 & A.Y. 2009-10. Subsequently, the Ld. ACIT-5(1) issued a notice u/s. 148 of the Act to the appellant for for A.Y. 2008-09 on 19.03.2015 and the ld. ACIT-3(1) issued a notice u/s. 148 of the act to the appellant 9 M/s. Shivalika Realities

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

153C of the Act for both the A.Y. 2008-09 & A.Y. 2009-10. Subsequently, the Ld. ACIT-5(1) issued a notice u/s. 148 of the Act to the appellant for for A.Y. 2008-09 on 19.03.2015 and the ld. ACIT-3(1) issued a notice u/s. 148 of the act to the appellant 9 M/s. Shivalika Realities

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

147, section 148, section 149, undisclosed income belongs to any section 151 and section 153, where the Assessing Officer is satisfied that,- (a)any money, bullion, jewellery or other valuable article or thing seized or requisitioned belongs to or (b) any books of account or document seized or requisitioned pertains or pertain to, or any information contained therein, related

SWAPNIL RATHI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 2 (1), INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Swapnil Rathi, Dcit-2(1) 17Bf, Scheme No.74C, Indore Vs. Vilay Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Afwpr 6790 K Assessee By Shri Pankaj Shah & Soumya Bumb, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 24.05.2023 Date Of Pronouncement 19.07.2023

u/s 153C r.w.s. 153A of the Act ought to have been initiated instead of section 147 & 148 of the Act. Accordingly, the ld. AR has submitted that reassessment

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

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

153C read with section-153A, is required to be issued in relation to a search initiated under section-132 or books of account, other documents or any assets requisitioned under section-132A, on or before the 31st day of March, 2021: Provided also that for the purposes of computing the period of limitation as per this section, the time

THE ACIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment could have be done only u/s 153C and not u/s 147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section

THE DCIT 1(1), INDORE vs. M/S FLEXITUFF INTERNATIONAL LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment could have be done only u/s 153C and not u/s 147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment could have be done only u/s 153C and not u/s 147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment could have be done only u/s 153C and not u/s 147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

u/s 153C instead of section 147 of the Income Tax Act, 1961. 4.1 1 have gone through the submissions of the appellant on this legal ground and after taking in to account facts and circumstances of the case, I am of considered view that the same are devoid of merits. A search was conducted in the Mittal Group of cases

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

u/s 153C instead of section 147 of the Income Tax Act, 1961. 4.1 1 have gone through the submissions of the appellant on this legal ground and after taking in to account facts and circumstances of the case, I am of considered view that the same are devoid of merits. A search was conducted in the Mittal Group of cases

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

u/s 153C instead of section 147 of the Income Tax Act, 1961. 4.1 1 have gone through the submissions of the appellant on this legal ground and after taking in to account facts and circumstances of the case, I am of considered view that the same are devoid of merits. A search was conducted in the Mittal Group of cases

M/S. AVALANCHE REALITY PVT. LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

153C [Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing officer is satisfied that,-- (a) Any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) Any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), BHOPAL vs. SHRI NEERAJ MANDLOI, NEW DELHI

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

reassessment could have be done only u/s 153C and not u/s 147 and thus the impugned assessment order was liable to be quashed as being without Shri Neeraj Mandloi ITA No.680/Ind/2020 & C.O.No.04/Ind/2020 jurisdiction. 3.That the Ld CIT(A) failed to appreciate that section

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D 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

147 r.w.s. 143(3) on 31st July 2017 has not made Page 4 of 18 Smt. Sushila Bisarya Page 5 of 18 any addition to the return of income of the assessee and therefore, there was no occasion for the assessee to challenge the assessment order before the appellate authority. Since the assessment order was not prejudicial to the interest

THE DCIT CENTRAL-(1), INDORE vs. M/S AYUSH AJAY CONSTRUCTION PVT. LTD. , INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanii.T(Ss).A. Nos.14 To 16/Ind/2018 (Assessment Years: 2007-08 To 2009-10)

153C r.w.s. 153A/143(3) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Ys. 2007-08 to 2009-10 respectively. In IT(SS)A No. 141/Ind/2019 the appeal preferred by the Revenue are directed against the order dated 26.04.2019 passed by the CIT(A)-3, Bhopal (M.P.) arising out of the assessment order passed