SANJEEV AGRAWAL ,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL-2, BHOPAL

Appeal is allowed

E-2/134,\nArera Colony,\nBhopal\nBhopal\nबनाम/\nVs.\n(Assessee/Appellant)\n(Revenue/Respondent)\nPAN: ADHPA8387N\nAssessee by\nShri Sumit Nema, Sr. Adv. with Shri Gagan Tiwari, Adv.\nRevenue by\nShri Ram Kumar Yadav, CIT-DR\nDate of Hearing\n17.12.2024\nDate of Pronouncement\n21.02.2025\nआदेश / ORDER\nPer B.M. Biyani, AM:\nFeeling aggrieved by order of first-appeal dated 30.11.2023 passed

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income

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

2(15) and therefore, the assesse is not entitled for exemption u/s 11 of the Act. The AO reopened the assessment for A.Y.2011-12 & 2013-14 based on the assessment order passed u/s 143(3) for A.Y.2014-15. In the reassessment order passed u/s 143(3) r.w. section 147 the AO disallowed the benefit of section 11 & 12 and assessed the income

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

e) Further the order sheet also explicitly states that the assessee/AR continuously filed all the details regarding deduction claimed u/s 80IB(11A) to which the Ld. AO was satisfied and the books of accounts were produced before him. Further order sheet dated 06/12/2014 specifically states that AR of the assessee attended the office and submitted written submission in claim

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

e) Further the order sheet also explicitly states that the assessee/AR continuously filed all the details regarding deduction claimed u/s 80IB(11A) to which the Ld. AO was satisfied and the books of accounts were produced before him. Further order sheet dated 06/12/2014 specifically states that AR of the assessee attended the office and submitted written submission in claim

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

e) Further the order sheet also explicitly states that the assessee/AR continuously filed all the details regarding deduction claimed u/s 80IB(11A) to which the Ld. AO was satisfied and the books of accounts were produced before him. Further order sheet dated 06/12/2014 specifically states that AR of the assessee attended the office and submitted written submission in claim

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

e) Further the order sheet also explicitly states that the assessee/AR continuously filed all the details regarding deduction claimed u/s 80IB(11A) to which the Ld. AO was satisfied and the books of accounts were produced before him. Further order sheet dated 06/12/2014 specifically states that AR of the assessee attended the office and submitted written submission in claim

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

e) Further the order sheet also explicitly states that the assessee/AR continuously filed all the details regarding deduction claimed u/s 80IB(11A) to which the Ld. AO was satisfied and the books of accounts were produced before him. Further order sheet dated 06/12/2014 specifically states that AR of the assessee attended the office and submitted written submission in claim

JAGDISH SOLANKI ,JHABUA vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is dismissed

reassess the Petitioner's income.\n17. For the above reasons, we dismiss this Petition.\"\n[emphasis supplied]\n15. Ld. DR compared the facts of above case before Hon'ble Bombay High Court with the facts of present assessee's case and successfully demonstrated there are exactly same set of facts and, therefore, in the light of decision

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

22,361/-chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

22,361/-chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

22,361/-chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

22,361/-chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

22,361/-chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

22,361/-chargeable to tax has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

E R PER MANISH BORAD, A.M: The above captioned appeals filed at the instance of the Revenue in the cases of different assessee for Assessment Year 2013-14 are directed against the different orders of Ld. Commissioner of Income Tax(Appeals)-III (in short ‘Ld.CIT(A)], Indore dated 12.08.2020 and 11.08.2020, respectively, which are arising out of the different orders