RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

194 of the Act. However, the assessee has submitted that the payment made to each person for hiring charges does not exceed to Rs. 1,20,000/- in the financial year under consideration. Therefore, there was no liability to deduct the TDS. Ld. Counsel of the assessee also submitted that no amount was payable as on 31st March, 2009. Therefore

ACIT (CENTRAL UJJAIN, UJJAIN vs. M/S ARIHANT FUTURE AND COMMODITIES LTD, INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 on 26.11.2019 wherein certain additions were made by the Ld. Assessing Officer (in short Ld. AO). The aggrieved assessee challenged the reopening proceedings and also the additions made before the Ld. CIT(A) and the addition made by the Ld. AO were deleted by the Ld. CIT(A), hence the Revenue is in appeal before this Tribunal. However

THE ACIT, CENTRAL - UJJAIN, INDORE vs. M/S ARIHANT FUTURE & COMMADITIES LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 on 26.11.2019 wherein certain additions were made by the Ld. Assessing Officer (in short Ld. AO). The aggrieved assessee challenged the reopening proceedings and also the additions made before the Ld. CIT(A) and the addition made by the Ld. AO were deleted by the Ld. CIT(A), hence the Revenue is in appeal before this Tribunal. However

THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

147 on 26.11.2019 wherein certain additions were made by the Ld. Assessing Officer (in short Ld. AO). The aggrieved assessee challenged the reopening proceedings and also the additions made before the Ld. CIT(A) and the addition made by the Ld. AO were deleted by the Ld. CIT(A), hence the Revenue is in appeal before this Tribunal. However

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

reassessment order. Thus, he has submitted that the reopening is not valid and liable to be quashed. The Ld. AR has submitted that though the writ petition filed by the assesse challenging the validity of the reopening of the assessment was dismissed by the Hon’ble High Court however, it was specifically observed while passing the order that anything observed

GLOBUS HOUSING,BHOPAL vs. ASSESSMENT UNIT, NFAC, DELHI

The appeal of the assessee is allowed and the “impugned

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

147 of the Act. Page 4 of 15 Globus Housing ITA. No.872/Ind/2024 – A.Y. 2014-15 Accordingly, notice u/s 148 of the Act was issued to the assessee on 08.05.2020 and served through ITBA on the e-mail of the assessee. 2.6 That subsequently notice u/s 142(1) of the Act was issued on 13.01.2022. That during the course of reassessment