AJIT KUMAR JAIN,BHOPAL vs. THE ITO 1(1), BHOPAL

In the result, the appeal of the Assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2006-07

234A of Rs.4,94,807/- when there was no delay in filing return of income. 5. That in the facts and circumstances of the case, the Ld. CIT(A) erred in maintaining charges of inters u/s 234B of Rs.5,16,793/- ” 3. Apropos to ground no.1 & 2 the ld. AR submitted that the Ld. AO has initiated reassessment proceedings u/s

SHRI SANJAY DUBEY,BHOPAL vs. THE ITO 1 (2), BHOPAL

In the result, the appeal of assesse in ITANo

Bench: Shri Vijay Pal Rao

147 r.w. section 143(3) the assessee has raised following grounds of appeal: “1.That the Ld. Lower authority has erred in holding the view that appellant is liable for capital gain tax on forcefully transfer of immovable property by the bank against the liability of third party which is upheld by the ld. CIT(A) is arbitrary erroneous and unjustified

SHRI SANJAY DUBEY,BHOPAL vs. THE ITO 1 (2), BHOPAL

In the result, the appeal of assesse in ITANo

Bench: Shri Vijay Pal Rao

147 r.w. section 143(3) the assessee has raised following grounds of appeal: “1.That the Ld. Lower authority has erred in holding the view that appellant is liable for capital gain tax on forcefully transfer of immovable property by the bank against the liability of third party which is upheld by the ld. CIT(A) is arbitrary erroneous and unjustified

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

147 to 151 as envisaged under the Income Tax Act, 1961. 5. That in any case and in any view of the matter, action of Ld. CIT(A) in not quashing the impugned reassessment order passed u/s 143(3)/147, is illegal, bad in law and against the facts and circumstances of the case and the same is not sustainable

SANTOSH AGRAWAL,BHOPAL vs. THE PR CIT -1, BHOPAL

In the result, appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisantosh Agrawal Pr. Cit-1 Mig-11, Mla Quarters Bhopal Vs. Jawahar Chowk Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ahkpa 1449E 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

reassessment was framed u/s 147 r.w. section 143(3) on 28.09.2017 accepting the return of income at Rs.6,50,640/-. Thereafter on perusal of the assessment record the Pr. CIT noted that the assesse has sold the property held jointly with Smt. Sheela Devi Agarwal and Shri Satyanarayan Agrawal on 18.01.2020 for a sum of Rs.1

SURESH JAT,BADNAWAR vs. THE INCOME-TAX OFFICER, DHAR, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Jat, Ito, बनाम/ C/O S.V. Agrawal & Associate Dhar. Vs. Dadi Dham, 24-25, Joy Building Colony, Old Aplasia, Indore. (Pan: Anopj2666E) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ca Revenue By Shri Anup Singh, Cit-Dr Date Of Hearing 08.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

reassessment proceedings under section 147 of the Act 2.That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in reopening the case of the appellant merely on the basis of non-existent/factually incorrect reasons 3.That on the facts and in the circumstances of the case

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

147. The order was uploaded on the new income tax portal and no communication was made to the assessee about the same. I have gone through the ground and submission made by the appellant on this issue. The appellant claims that the AO failed to serve the rectification order under Section 154. However, the rectification request does not impact

SMT. ARCHANA CHANDAK,INDORE vs. ITO 3(2), INDORE

In the result, assessee’s appeal isallowed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

147 of the Income tax Act. 1961 (hereinafter referred to as "the Act") wherein the assessment of total income was made as under: Particulars Amount Commission Income Rs. 2,190/- Addition to Income on account of Rs. 27,57.710- unexplained Cash Deposit in Banks u/s 68 of the Act Total Income Assessed Rs.27,59,900/- Regarding wrongAddition on account

YOGESH SOOD,BHOPAL vs. INCOME TAX OFFICER-1(2), BHOPAL

Appeals are allowed for statistical purpose

u/s 69A. Therefore,\nabove Addition of Rs. 50,00,000/- being arbitrary and unlawful\ndeserves to be deleted.\n07.That on the facts & in the circumstances of the case & in law,\nlevy of interest u/s.234A, 234B & 234C is illegal and\nunsustainable in law and, therefore, be cancelled.\n08. That the appellant craves leave to raise additional grounds\nand/or make amendment

SANJAY KUMAR BOMB LEGAL HEIR OF LATE SHRI AJIT KUMAR BOMB,NEEMUCH vs. INCOME TAX OFFICER NEEMUCH, NEEMUCH

Appeal is disposed off in effective manner and not as

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisanjay Kumar Bombl/H Of Income Tax Officer, बना Late Ajit Kumar Bomb, Neemuch म/ 18, Bunglow No.41, Vs. Bhuteshwar Mandir Road, Neemuch (Pan: Aappb8200L) (Appellant) (Revenue) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

147 of the Income Tax Act without allowing the assessee an opportunity to cross examine the person on the basis of whose statement the L.d. A.O. has proposed and finally made addition in the reassessment proceedings inspite of the fact that the assessee has specifically requested to give such opportunity. The Re- assessment order so passed

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

HARDEEP OBEROI,INDORE vs. ITO-4(5), INDORE

Appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2015-16

U/s 147/148 of the Act dated 26.03.2019 and framing the assessment thereon. The notice so issued and the reassessment order passed on the basis of such notice was without jurisdiction, illegal and bad-in-law. The same requires to be quashed 1.2 That on the facts and in the circumstances of the case

LILA VERMA,MALAKHEDI ROAD vs. ACIT/DCIT ITARSI, AAYAKAR BHAWAN ITARSI

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2012-13 Lila Verma Acit/Dcit Rewa Bhagwati Nagar

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way of a second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2024-25/1073115369(1) dated 11.02.2025 passed by the Ld. CIT(A), U/s 250 of the Act which is hereinafter referred