RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER- WARD 5, SEHORE, SEHORE

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

246A of the Act before the Ld. CIT(A) who by the “Impugned Order” has dismissed the 1st appeal of the Assessee on the grounds & reasons stated therein. The core grounds & reasons for the dismissal of the 1st appeal are as under:- "3. It is clear from the above that the order u/s 147 r.w.s. 144 of the Income

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

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

246A(1) following orders are appealable before him: (a) an order 77[passed by a Joint Commissioner under clause (ii) of sub- section (3) of section 115VP or an order] against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of 78[section

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

246A(1) following orders are appealable before him: (a) an order 77[passed by a Joint Commissioner under clause (ii) of sub- section (3) of section 115VP or an order] against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of 78[section

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

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

246A of the Act before the Ld. CIT(A) who by the “Impugned Order" has dismissed the 1st appeal of the Assessee on the grounds & reasons stated therein. The core grounds & reasons for the dismissal of the 1st appeal are as under:- "3. It is clear from the above that the order u/s 271AAC(1) of the Income

INCOME TAX OFFICER 3(1), BHOPAL, METRO WALK BUILDING vs. RAMESH KUMAR SAHU, LEGAL HEIR OF SMT. RAMPYARI BAI, BHOPAL

In the result appeal of the Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

RITIKA JAIN,THANE vs. ITO(IT TP), BHOPAL, AAYKAR BHAVAN

Appeal of the assessee is allowed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiritika Jain, Cit (Appeals), बना A-504, Laxmi Residency Chs Nfac, म/ Ltd, Delhi Vs. Opposite Datta Mandir Check Naka, Wagle Estate, Thane

246A of the Act before Ld. CIT(A) who by the “impugned order” has held as under:- “I have gone through above reply of appellant. The appellant in his reply has admitted that he did not file return of income for his income was below taxable limit. This explanation is not acceptable as it is not as per computation

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

147 of the I.T. Act. Thus, in the case of the assessee for the purpose of determination of total income, the provisions of section 144 of the I.T. Act needs to be invoked”. Page 4 of 13 Sandeep Kumar Yadav ITA No. 501/Ind/2024 - A.Y.2013-14 2.6 That the Ld. A.O has also observed as under in the assessment order besides quoting

RUPESH JAISWAL,DHARAMPURI vs. INCOME TAX OFFICER, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshirupesh Jaiswal, Income Tax Officer, बनाम/ 111, Azad Marg, Indore Vs. Dist. Dhar, Tehsil Dharampuri, Dharampuri (Pan: Akopj7192C) (Appellant) (Revenue) Assessee By Shri Venus Rawka & Ms. Eva Rawka, Ars Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1066805901(1) dated 18.07.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

M/S RAS DEVCON PRIVATE LIMITED ,/, SANVID NAGAR, KANADIA ROAD, INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INDORE, AAYKAR BHAWAN, OPPOSITE WHITE CHURCH ROAD, INDORE

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

Reassessment under the provision of section 147 of the Act. 2.3 Accordingly statutory notice u/s 148 of the Income Tax Act, 1961 was issued on 30/03/2021 and duly served to the assessee electronically. Prior to issuance of the said notice, reason for re-opening was recorded and prior approval of the appropriate authority was taken. The assessee filed return

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

The appeal of the assessee is allowed and “impugned

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

147 of the Act total income of the assessee was computed at Rs.62,59,780/-. The assessee’s Return of Income as per ITR filed u/s 148 was Rs.27,59,780/-. Addition of Rs.35,00,000/- was made. The assessee had taken loan from one company called M/s Jay Jyoti (India) Pvt. Ltd. The main person was one Sharad Darak

AROLEEN SOFTECH AND ENGINEERING PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER - 1(1), INDORE, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshiaroleen Softech & Income Tax Officer बनाम/ Engineering Private 1(1), Vs. Limited, Indore 270 Shastri Market, Indore (Pan: Aajca4128P) (Appellant) (Revenue) Assessee By Shri Apurva Mehta, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2025 Date Of Pronouncement 28.07.2025 आदेश / O R D E R

246A of the Act before Ld. CIT(A) who by the “impugned order” has dismissed the appeal of the assessee on the grounds and reasons specified therein. The core finding of Ld. CIT(A) is reproduced below: “7. During the course of appellate proceedings, no reply has been filed by the appellant. I have perused the order of the Assessing

HARISH CHANDRA PUROHIT,RATLAM vs. INCOME TAX OFFICER - 1, RATLAM, RATLAM

In the result- the Impugned order is set aside as and by way

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

147 r.w.s. 144 of the Act, the assessee’s total income exigible to tax was computed and assessed at Rs.77,08,140/-. the income as per the return of income was at Rs.62,44,140/-. The income as per the return of income filed in response to notice u/s 148 was also at Rs.62,44,140/-. The addtion/variation in respect

SHANVAJ HUSSIN,KHARGONE vs. ITO, KHARGONE, KHARGONE

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Assessment Year: 2014-15 Shanvaj Hussain, Income Tax Officer, 5, New Sabji Mandi, Khargone बनाम/ Khargone Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Afkph8029P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.03.2025 Date Of Pronouncement 11.03.2025

147 was held to be bad in law. 2.4 That after the aforesaid assessment order the Ld. Assessing Officer initiated and levied penalty of Rs.81,900/- u/s 271B of the Act for failure to get accounts audited as is required u/s 44AB of the Act without properly appreciating the facts of the case and submissions made before him. The Gross

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

147 rws 144/144B of the Act, the total income of the Assessee was computed & assessed at Rs. 9,84,35,092/-.No income tax return was filed. The addition on account of unexplained money u/s 69A rws 115BBE of the Act was at Rs. 9,80,10,563/-.There was yet another addition on the account of interest under

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

246A of the Act before the Ld. CIT(A) who by the “Impugned Order” has dismissed the 1st appeal of the Assessee on the grounds & reasons stated therein. The core grounds & reasons for the dismissal of the 1st appeal were as under:- “8.0 Decision:- Page 2 of 18 Babita Chelawat ITA No. 611/Ind/2025 - A.Y.2012-13 8.1 I have gone through

GLOBUS HOUSING,BHOPAL vs. ASSESSMENT UNIT, NFAC, DELHI

The appeal of the assessee is allowed and the “impugned

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

147 of the Act. Page 4 of 15 Globus Housing ITA. No.872/Ind/2024 – A.Y. 2014-15 Accordingly, notice u/s 148 of the Act was issued to the assessee on 08.05.2020 and served through ITBA on the e-mail of the assessee. 2.6 That subsequently notice u/s 142(1) of the Act was issued on 13.01.2022. That during the course of reassessment