M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 or u/s 153A, then interest for non-payment or short payment of advance tax is payable only for the period mentioned M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 65 of 66 in Section 234B(3) which provides for interest from the date of completion of regular assessment u/s 143(1) till the date

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 or u/s 153A, then interest for non-payment or short payment of advance tax is payable only for the period mentioned M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 65 of 66 in Section 234B(3) which provides for interest from the date of completion of regular assessment u/s 143(1) till the date

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 or u/s 153A, then interest for non-payment or short payment of advance tax is payable only for the period mentioned M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 65 of 66 in Section 234B(3) which provides for interest from the date of completion of regular assessment u/s 143(1) till the date

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

147 or u/s 153A, then interest for non-payment or short payment of advance tax is payable only for the period mentioned M/s.Sheetu Educational Services P.Ltd. I.T.A.Nos. 24 to 26/Ind2015 and 352 to 354/Ind/2016 Page 65 of 66 in Section 234B(3) which provides for interest from the date of completion of regular assessment u/s 143(1) till the date

M/S JAYGANGA EXIM INDIA (P) LTD.,KOLKATA vs. DCIT, CIRCLE-II, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 M/S. Jayganga Exim India Pvt. Dy. Cit, Limited Central-Ii, [Formerly Known As ‘Jay Jyoti Bhopal (India) Pvt. Ltd.’] बनाम/ 26, Col. Biswas Road, Ground Floor, Vs. West Side Flat, Kolkata (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacj 8822 E Assessee By Shri Harsh Vijaywargiya, Ca Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 02.01.2024

section 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on following grounds: (i) That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action Page 1 of 18 M/s. Jayganga Exim India

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

Bench: Shri Kul Bharatassessment Year: 2010-11

234B and 234(. 9.The appellant craves leave to add, amend, alter or otherwise raise any other ground of appeal. [ITA No.655/Ind/2018] [Abhishek Dhanotia ] 2.The facts giving rise to the present appeal are that the case of the assessee was reopened on the ground that the information was received from the DCIT Central Circle 6(2), Mumbai that during the search

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

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 147 of the Act and has also issued notice u/s 148 of the Act by recording a satisfaction note but without application of mind and without having valid reason to believe that income has escaped assessment

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

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

234B of the Act when there is no liability of advance tax.” 5. From perusal of the above grounds we find that the assessee’s Cross Objection in CO No.31/Ind/2016 and in assessee’s appeal in IT(SS)A Nos.195 & 196/Ind/2016 common issue has been raised contending that the assessment proceedings carried out u/s 153C

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

M/S. GANPAT PANNALAL,HARDA vs. ITO-1 HARDA, HARDA

Appeal is allowed

Bench: Shri Kul Bharatassessment Year: 2007-08

234B and 234C is not justified. 4.That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 5.That the appellate craves, leave to add, to urge, to alter or to amend any of the grounds of appeal on or before the date of hearing. 3. Briefly stated facts

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

1)(a). The said provision has simply given power to the CIT(A) to set aside cases to the AO wherein orders have been passed u/s 144. The said section does not make it mandatory to set aside all such cases wherein order has been passed u/s 144 of the Act. This provision has been introduced to mitigate hardships faced

SHRI PURSHOTTAM KHATRI , BHOPAL vs. ITO 3(3), BHOPAL, BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Kul Bharatassessment Year: 2009-10

234B of Rs.41,064/- is not justified. 7. That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 2. Briefly stated the facts are that the case of the assessee was re- opened for assessment and the assessment u/s 147 r.w.s 143(3) of the Income

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

1. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-NFAC erred in deciding the appeal ex- parte without giving proper opportunity of being heard. The order so passed by the Ld. CIT(A)-NFAC is therefore wrong and uncalled for. 2. That on the facts and in the circumstances

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

DEEYA AGROTECH PRIVATE LIMITED,BURHANPUR vs. ITO BURHANPUR, BURHANPUR

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshideeya Agrotech Private Ito Burhanpur बनाम/ Limited, Vs. 203, Bahadarpur Road, Burhanpur 450331, Madhya Pradesh, Indore (Pan:Aadcd9603J) (Appellant) (Respondent) Assessee By Sh. Pankaj Mogra, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC). This onus on the tax payer has neither been discharged at the assessment stage nor at the appellate stage. Therefore, I find no infirmity in the order made by the Ld. AO. In this view of the matter, the order u/s 143(3)r.w.s 147

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