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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

200 ITR 12 (Gau) : TC 51R.1617 affirmed. Shri Rajul Bhargava, Indore & otr. c) The Hon’ble Kerala High Court in the case of CIT v. Sivanandan (52 DTR) Ker. 428 held that once the A.O. proceeds to make block assessment u/s. 158BC based on materials gathered during search u/s 132, he cannot proceed to make reassessment u/s 147

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

Appeal is allowed

reassessment proceedings.”\nThus, in the light of judicial rulings cited above, it is clear that the\nAO's action of resorting to re-assessment u/s 147 by-passing the\ncompulsory scrutiny mandated by CBDT Instruction, is invalid and hence\nthe assessment framed by AO u/s 147 cannot be sustained. Therefore, we\nquash the order passed by AO. The assessee succeeds

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

u/s 143(3) r.w.s. 147 of the Income Tax Act by ITO Ward 3(1), Indore vide his assessment order dated 15.12.2019. 6.2 The appellant vide her appeal filed with the then CIT(A)-1, Indore has challenged the said order of the ITO as an aggrieved ex-pathen CIT(A firm M/s JSM Devcon. On perusal of the Form

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

DCIT KHANDWA, KHANDWA vs. M/S RAJRAJESHWAR COTTON CORPORATION, SENDHWA

In the result, Revenue’s appeal as well as Assessee’s Cross-

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) & C.O. No. 9/Ind/2020 Assessment Year: 2011-12 Dcit M/S Raj Rajeshwar Cotton Khandwa Corporation, बनाम/ Warla Road, Sendhwa, Vs. District - Khandwa (Appellant / Revenue) (Respondent / Assessee) Pan: Aagfr 6243 N Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 21.10.2022

Reassessment proceedings in the said cases will be hit by principle of "change of opinion". 14. In the second and third situation, the Revenue is not without remedy. In case the assessment order is erroneous and prejudicial to the interest of the Revenue, they are entitled to and can invoke power under section 263 of the Act. This aspect

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

200/- whereas the index cost of the constructed area of 1781 sq. ft come to Rs.39,39,572/- and therefore, index cost of each floor of building comes to Rs.7,87,914/-. The Pr. CIT was of the view that long term capital gain calculated by the assesse was not in order and accordingly issued a show cause notice u/s

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

3) of the 6 Jai PrakashShahani– A.Y 2014-15 Act making lump sum addition of Rs.60,000/-. Thereafter notice u/s 148 of the Act was issued for carrying out the reassessment proceedings. Assessee duly submitted written submission in response to the notice issued u/s 148 of the Act and when asked following reasons recorded were supplied to the assessee

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 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

200/- made by the Assessing officer on account of out of books of credit and cash sales. M/sGreat Galleon Ventures ltd. IT(SS)A No.114, to 116 /Ind/2020 & ITANo.67 to 70/Ind/2021 3. On the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in law in deleting the addition of Rs.25,50,000/- made

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

200/- made by the Assessing officer on account of out of books of credit and cash sales. M/sGreat Galleon Ventures ltd. IT(SS)A No.114, to 116 /Ind/2020 & ITANo.67 to 70/Ind/2021 3. On the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in law in deleting the addition of Rs.25,50,000/- made

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

reassess' to completed assessment proceedings. vi. In so far as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

SHRI SANJEEV PATNI,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

section 147 of the Income Tax Act. 1961. Ground no. 2 :- On facts and circumstances of the case and in law, the Commissioner (appeals) learned erred in not quashing the reassessment proceedings as illegal and void as the same were without issuing mandatory notice U/S 143 (2) of the Income Tax Act. 1961. Ground no. 3 :- On facts and circumstances

DEPUTY COMMISSIONER OF INCOME TAX-3 (1), INDORE vs. SHRI SANJEEV PATNI, INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

section 147 of the Income Tax Act. 1961. Ground no. 2 :- On facts and circumstances of the case and in law, the Commissioner (appeals) learned erred in not quashing the reassessment proceedings as illegal and void as the same were without issuing mandatory notice U/S 143 (2) of the Income Tax Act. 1961. Ground no. 3 :- On facts and circumstances

ALI AHMAD SAIFI,BHOPAL vs. ITO-WARD RAJGARH, INCOME TAX OFFICE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniali Ahmad Saifi Ito-Ward Flat No.T-3 Ale Imran Rajgarh Building Beldarpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Btnps4084H Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 08.02.2024

200/- to the income of the assesse u/s. 69A". 3 "The appellant craves leave to add to, alter, amend, vary or delete all or any of the above grounds of appeal" 2. At the time of hearing Ld. AR of the assessee has submitted that the AO has passed ex-parte order u/s 144 of the Act for want

RAJESH BAGHELA,INDORE vs. INCOME TAX OFFICER-2(4), INDORE

Appeal is allowed for statistical purpose

147 through a notice u/s 148 dated\n07.03.2018. The AO also issued notices u/s 142(1) from time to time. But all\nnotices issued by AO remained un-complied and finally, the AO completed\nassessment u/s 144 determining total income at Rs.41,81,390/- consisting\nof (i) Income of Rs.41,70,900/- on account of unexplained deposits made in\nbank

PUSHPENDRA SINGH CHOUHAN,SEHORE vs. ITO-SEHORE, SEHORE

In the result appeal of the assessee is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Pushpendra Singh Ito Chouhan, Sehore C/O Adv.Hitesh Chimnani, Ug-37 Trade Centre, Vs. 18 South Tukoganj, Near Hotel Crown Palace, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Cggps1953Q Assessee By Shri Hitesh Chimnani, Ms. Komal Wadhwani & Komal Kataria, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 24.06.2024 O R D E R

Section 249(4) of the Act will not apply as there is no question of payment of advance tax in reassessment proceedings even though assessee did not file return of income. The Ld. AR has then relied upon the decision of the Raipur Bench of this Tribunal dated 10.4.2024 in case of Page 3 of 12 ITANo.122/Ind/2024 Pushpendra Singh Chouhan