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

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

reassessment proceedings after an expiry of four years from the end of the relevant assessment years on the basis of certain information coming to his possession later on after obtaining approval from competent authority. Further, there is no restriction in the Income Tax Act that the case cannot be reopened u/s 14B on the basis of information collected during

SHRI VIKRAM SINGH PUAR SON & LR OF LATE TUKOJI ROA PUAR,DEWAS vs. THE PR. CIT-1, BHOPAL

The appeal of the assessee is hereby allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vikram Singh Paur, Pr. Cit Son & Legal Heir Of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.Agdpp8186B Appellant By Shri Girish Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 27.01.2020 Date Of Pronouncement: 20 .05.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of Pr. Cit, Bhopal Dated 18.03.2016 For The Assessment Year

147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of subsection (1),- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from

THE ACIT, CIRCLE, RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

147 of the Act dated 31.03.2015 & 31.08.2015 framed by DCIT, Ratlam. 2. Registry has informed that the Cross objection No.02/Ind/2020 and Cross Objection No.03/Ind/2020 filed by the assessee are time barred by three years 29 days. Ld. counsel for the assessee referring to the affidavit and condonation application requested for condoning the delay in filing these cross objections. Ld. Departmental

THE ACIT CIRCLE,RATLAM vs. M/S. MAHALAXMI INVESTMENT AND TRADING PVT. LTD., RATLAM

Bench: Shri Manish Borad & Miss Madhumita Roy

147 of the Act dated 31.03.2015 & 31.08.2015 framed by DCIT, Ratlam. 2. Registry has informed that the Cross objection No.02/Ind/2020 and Cross Objection No.03/Ind/2020 filed by the assessee are time barred by three years 29 days. Ld. counsel for the assessee referring to the affidavit and condonation application requested for condoning the delay in filing these cross objections. Ld. Departmental

THE ACIT, 1(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LIMITED, BHOPAL

In the result, the appeal of the revenue is partly allowed for

Bench: Shri C.M. Garg & Shri O.P. Meena

u/s 147 read with section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) and ITA No. 80/Ind/2010 and CO No. 3/Ind/2010 were also pertaining to the assessment year 2006-07 which arose from the assessment order dated 16.12.2008 passed under section 143(3) of the Act and there is no substantial change in the facts

NEHA TAMRAKAR,BHOPAL vs. INCOME TAX OFFICER 5 (1), BHOPAL

In the result, the “Impugned Order” is set aside as & by

Bench: Shri B.M. Biyani & Shri Paresh M Joshineha Tamrakar, Ito -5(1), बनाम/ 177 A Sector, Indrapuri Bhopal. Vs. Bhopal(M.P.) (Pan: Ajtpt6475G) (Appellant) (Respondent) Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.01.2026 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. 22,04,600/-. The total income as per the return of the income was at Rs.1,02,100/-. The addition of Rs.22,04,600/- was made as unexplained deposit. The aforesaid Assessment order is dated 21.12.2016 [PAN No. AJTPT 6475G