SHRI GURUCHARAN SINGH,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee is partly allowed for A

Bench: Shri C.M. Garg & Shri O.P.Meena, Accoutant Member आ.अ.सं./ I.T. A. No.377 & 378/Ind/2014 "नधा"रण वष"/ Assessment Year: 2007-08 & 2008-09 Shri Gurucharan Singh V. Ito 3(1) Indore Marwah, Prp. M/S Janta Goods Transport, House No.11 P.N.B. Colony, Idgah Hills, Bhopal "था.ले.सं./Pan:Buzps8087D अपीलाथ" /Appellant ""यथ" /Respondent

section 147. The reassessment completed on the basis of notice u/s 143(2) of the Income Tax Act prior to expiry of time u/s 143(2) issued is illegal.” 2. Since facts for both years ie. A.Ys. 2007-08 and 2008-09 are identical, hence, we are discussing facts of A.Y. 2007- 08 in I.T.A No. 377/In/2014 which would also

ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S FERRO CONCREATE CONSTRUCTION (INDIA) PVT. LTD INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 147 of the Act, the reasons would have to show in what manner the Assessee had failed to make a full and true disclosure of all the material facts necessary for the assessment. The failure to do so would not be a mere irregularity. It would render the reopening of the assessment after four years vulnerable to invalidation. Conclusion

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 147 of the Act, the reasons would have to show in what manner the Assessee had failed to make a full and true disclosure of all the material facts necessary for the assessment. The failure to do so would not be a mere irregularity. It would render the reopening of the assessment after four years vulnerable to invalidation. Conclusion

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 147 of the Act, the reasons would have to show in what manner the Assessee had failed to make a full and true disclosure of all the material facts necessary for the assessment. The failure to do so would not be a mere irregularity. It would render the reopening of the assessment after four years vulnerable to invalidation. Conclusion

SARTHAK REAL BUILT PVT. LTD, ,INDORE vs. DY, CIT,CPC-TDS, GHAZIABAD

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 147 of the Act, the reasons would have to show in what manner the Assessee had failed to make a full and true disclosure of all the material facts necessary for the assessment. The failure to do so would not be a mere irregularity. It would render the reopening of the assessment after four years vulnerable to invalidation. Conclusion

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

220 (2017) 245 Тахтап 214: (2017) 77 taxmann.com 245, 22, 24 and 27 has held as under :- 22. In case of Sahara, in addition we have the adjudication by the Income Tax Settlement Commission. The order has been placed on record along with L.A. No. 4. The Settlement Commission has observed that the scrutiny of entries on loose papers, computer

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

147. A copy of the judgment is being enclosed herewith for kind perusal and record of Your Honour, as Exhibit P-4. 3.06 Hon’ble ITAT Chandigarh in the case of Shri Sanjay Singhal (HUF) vs. DCIT 2020 (9) TMI 338 has held that if any material was found relating to the assessee during the course of search on third

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

147. A copy of the judgment is being enclosed herewith for kind perusal and record of Your Honour, as Exhibit P-4. 3.06 Hon’ble ITAT Chandigarh in the case of Shri Sanjay Singhal (HUF) vs. DCIT 2020 (9) TMI 338 has held that if any material was found relating to the assessee during the course of search on third

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

u/s. 54 of the 6,75,000 6,75,000 Act (Construction at 122, Tilak Path, Mahidpur) Taxable Capital Gain Nil Nil 4. Being satisfied with the documents produced by the assessee and the reply filed by her the deduction under Section 54 as claimed was allowed on 27.10.2016 and the re-assessment under Section 147

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

reassessment proceedings since those notices were in their knowledge as they were served physically. However, show cause notices and order passed by the Ld Principal Commissioner of Income Tax-1, Indore was never served physically to the appellant as a result of which the appellant was totally unaware of the fact that show cause notices had been issued and order

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

2) of the Act had already got expired and as such, no assessment proceedings were pending on the date of search. In such eventuality, the A.Y. 2016-17 cannot be considered as an abated assessment year. We also note that Ld.AO, while making the impugned additions, has also referred to some statements of Mr Mukesh Jhanwar and Mr. H.P. M/sGreat

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

2) of the Act had already got expired and as such, no assessment proceedings were pending on the date of search. In such eventuality, the A.Y. 2016-17 cannot be considered as an abated assessment year. We also note that Ld.AO, while making the impugned additions, has also referred to some statements of Mr Mukesh Jhanwar and Mr. H.P. M/sGreat

SHRI KAILASH CHAND GARG,INDORE vs. THE DCIT, RATLAM

In the result, the appeal of the Assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2005-06

reassessment proceeding and thereby made an error in passing order without referring necessary proof, evidences and documents by same to appellant; Relief Claimed: Notice u/s 148 dated 28.03.2012 issued by Assessing Officer deserves to be annulled and assessment framed consequent there to deserves to be declared ultra virus and accordingly by quashed. Also it may kindly be declared that

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

220 (SC) (xxi) Asstt. Commissioner of Income tax Vs. Narottam Mishra (2018) 32 ITJ 510 (Indore) ITAT, Indore Bench. (xxii)Bansal Strips Pvt. Ltd V/s ACIT (2006) 99 ITD 177 (Del) 41. We have heard rival contentions and perused the records placed before us and carefully gone through the judgments/decisions of Hon'ble Apex Court/High Courts and Tribunals. In Ground

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

220 (SC) (xxi) Asstt. Commissioner of Income tax Vs. Narottam Mishra (2018) 32 ITJ 510 (Indore) ITAT, Indore Bench. (xxii)Bansal Strips Pvt. Ltd V/s ACIT (2006) 99 ITD 177 (Del) 41. We have heard rival contentions and perused the records placed before us and carefully gone through the judgments/decisions of Hon'ble Apex Court/High Courts and Tribunals. In Ground

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

220 (SC) (xxi) Asstt. Commissioner of Income tax Vs. Narottam Mishra (2018) 32 ITJ 510 (Indore) ITAT, Indore Bench. (xxii)Bansal Strips Pvt. Ltd V/s ACIT (2006) 99 ITD 177 (Del) 41. We have heard rival contentions and perused the records placed before us and carefully gone through the judgments/decisions of Hon'ble Apex Court/High Courts and Tribunals. In Ground

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

220 (SC) (xxi) Asstt. Commissioner of Income tax Vs. Narottam Mishra (2018) 32 ITJ 510 (Indore) ITAT, Indore Bench. (xxii)Bansal Strips Pvt. Ltd V/s ACIT (2006) 99 ITD 177 (Del) 41. We have heard rival contentions and perused the records placed before us and carefully gone through the judgments/decisions of Hon'ble Apex Court/High Courts and Tribunals. In Ground

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

220 (SC) (xxi) Asstt. Commissioner of Income tax Vs. Narottam Mishra (2018) 32 ITJ 510 (Indore) ITAT, Indore Bench. (xxii)Bansal Strips Pvt. Ltd V/s ACIT (2006) 99 ITD 177 (Del) 41. We have heard rival contentions and perused the records placed before us and carefully gone through the judgments/decisions of Hon'ble Apex Court/High Courts and Tribunals. In Ground