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

234B and 234C of the Income-tax Act, 1961.” 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The registry has informed that that the present appeal is filed after a delay of 116 days and therefore time-barred. The Ld. AR prayed that the delay has occurred due to Covid-19 Pandemic

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

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

147 of the Act dated 11.06.2019 is confirmed. 6.0 In the result, the appeal of the appellant is hereby dismissed.” 2.3 The assessee being aggrieved by the “impugned order” has preferred the instant second appeal before this tribunal and has raised the following grounds of appeal in the form no. 36 against the “impugned order” which are as under:- Page

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

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

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

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

3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the act of Assessing Page 4 of 9 Sanjay Kumar Bomb L/H of Ajit Kumar Bomb ITA No. 907/Ind/2024 - A.Y.2013-14 Officer w.r.t. issuance of notice under section 148 of the Act dt. 31.03.2021 which was dispatched through post

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