KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

section 147/148.” But, during the hearing of first-appeal, the assessee himself made following submission which is re-produced by CIT(A) on Page No. 17 of order of AY 1989-90 / Page No. 9 of AY 1990-91: “The issue is not being pressed for adjudication and same may please be treated as withdrawn.” Taking into account this submission

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

section 147/148.” But, during the hearing of first-appeal, the assessee himself made following submission which is re-produced by CIT(A) on Page No. 17 of order of AY 1989-90 / Page No. 9 of AY 1990-91: “The issue is not being pressed for adjudication and same may please be treated as withdrawn.” Taking into account this submission

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

section 147/148.” But, during the hearing of first-appeal, the assessee himself made following submission which is re-produced by CIT(A) on Page No. 17 of order of AY 1989-90 / Page No. 9 of AY 1990-91: “The issue is not being pressed for adjudication and same may please be treated as withdrawn.” Taking into account this submission

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

section 147/148.” But, during the hearing of first-appeal, the assessee himself made following submission which is re-produced by CIT(A) on Page No. 17 of order of AY 1989-90 / Page No. 9 of AY 1990-91: “The issue is not being pressed for adjudication and same may please be treated as withdrawn.” Taking into account this submission

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 of the Act and the Tribunal quashed those reassessment proceedings. It is not necessary M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 56 of 66 to go into the question as to whether reassessment proceedings were initiated or not inasmuch as on merit itself we have decided that such an addition was not proper

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 of the Act and the Tribunal quashed those reassessment proceedings. It is not necessary M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 56 of 66 to go into the question as to whether reassessment proceedings were initiated or not inasmuch as on merit itself we have decided that such an addition was not proper

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 of the Act and the Tribunal quashed those reassessment proceedings. It is not necessary M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 56 of 66 to go into the question as to whether reassessment proceedings were initiated or not inasmuch as on merit itself we have decided that such an addition was not proper

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 of the Act and the Tribunal quashed those reassessment proceedings. It is not necessary M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 56 of 66 to go into the question as to whether reassessment proceedings were initiated or not inasmuch as on merit itself we have decided that such an addition was not proper

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 of the Act and the Tribunal quashed those reassessment proceedings. It is not necessary M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 56 of 66 to go into the question as to whether reassessment proceedings were initiated or not inasmuch as on merit itself we have decided that such an addition was not proper

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 131-Addition cannot be made. 40 Surya Infraventure ITA 216 of 2021 and others Thus, appellant has furnished all the required details in order to prove identity of investor, genuineness of the transaction and creditworthiness of the investor. 4.2.2 Therefore, in view of the above discussion and keeping in view facts of the case, the documentary evidences filed

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 131-Addition cannot be made. 40 Surya Infraventure ITA 216 of 2021 and others Thus, appellant has furnished all the required details in order to prove identity of investor, genuineness of the transaction and creditworthiness of the investor. 4.2.2 Therefore, in view of the above discussion and keeping in view facts of the case, the documentary evidences filed

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 131-Addition cannot be made. 40 Surya Infraventure ITA 216 of 2021 and others Thus, appellant has furnished all the required details in order to prove identity of investor, genuineness of the transaction and creditworthiness of the investor. 4.2.2 Therefore, in view of the above discussion and keeping in view facts of the case, the documentary evidences filed

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.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee

SHRI GANESH AGRAWAL,UJJAIN vs. PR. CIT UJJAIN, UJJAIN

Appeal are allowed

Bench: Shri Kul Bharat & Shri Manish Boradheard Through Virtual Hearing Assessment Year:2010-11

171 ITR p.141 (M.P.):- An order of assessment was revised by the Commissioner u/s. 263, on the ground that the income tax officer had not made proper enquiries. The order of revision was set-aside by the Tribunal because it was found that the assessee had furnished requisite information and the income tax officer had completed the assessment after considering