ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

147 to 151 of the Act. 2. That having regard to the facts and circumstances of the case, the Ld. CIT(A) has erred in law and on facts in not quashing the assessment order despite non fulfillment of jurisdictional conditions of section 143(2) read with decision of Delhi High Court. 3.That in any case and in any view

DEEPAK KHANDELWAL,SEHORE vs. ITO, SEHORE, SEHORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanideepak Khandelwal Ito J.P. Market, Narsullaganj Sehore Vs. Sehore (Appellant / Assessee) (Respondent/ Revenue) Pan: Agxpk7517R Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.07.2024 Date Of Pronouncement 05.07.2024

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

ANKIT SHARMA,TULSIDAS MARG, BARWANI (M.P.) vs. INCOME TAX OFFICER, WARD SENDHWA, AAYAKAR BHAWAN, A.B. ROAD, SENDHWA, DISTRICT-BARWANI

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2015-16 Shri Ankit Sharma, Income-Tax Officer, 5,Tulsidas Marg, Ward Sendhwa, Gali No. 1, Distt. Barwani बनाम/ Ward No. 20, Vs. Barwani. (Assessee/Appellant) (Revenue/Respondent) Pan: Hgzps8737L Assessee By Shri Kunal Agrawal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 09.08.2024

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

MANOJ KUMAR MOTWANI,BETUL MP vs. ASSISTANT COMMISSIONER , INCOME TAX DEPARTMENT NFAC

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

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

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

PUSHPENDRA SINGH CHOUHAN,SEHORE vs. ITO-SEHORE, SEHORE

In the result appeal of the assessee is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Pushpendra Singh Ito Chouhan, Sehore C/O Adv.Hitesh Chimnani, Ug-37 Trade Centre, Vs. 18 South Tukoganj, Near Hotel Crown Palace, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Cggps1953Q Assessee By Shri Hitesh Chimnani, Ms. Komal Wadhwani & Komal Kataria, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 24.06.2024 O R D E R

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

HARSH PATEL,GRAM PADLIYA TEHSIL DEPALPURDI vs. ITO, WARD-1(2), INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniharsh Patel Ito -1(1) Gram -Padliya Tehsil- Depalpur Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bmfpp8078K Assessee By Shri Avinash Mandovara, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

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

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

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

Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s

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

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

section 249(2) on receipt of order u/s 147 r.w.s. 144 of the Income Tax Act, 1961. - The appellant has sought condonation of delay in filing the appeal against the assessment order dated 06.03.2023, which was admittedly appealable up to 06.04.2023. The delay has been attributed to the appellant's lack of education and unawareness of the reassessment

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

u/s 147(a) was valid, what was to be seen was only the prima facie material; the sufficiency or correctness of the material was not a thing to be considered at that stage. Reopening of the assessment of the preceding year on the basis of information obtained in the subsequent year's proceedings regarding undervaluation of inventories resulting in under

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

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish

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

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

249 (ASR-ITAT) [Paper Book at Page71], the ITAT, Amritsar Bench held as under : “On a perusal of section 153C, it would be clear that the provisions of this section are applicable which supersedes the applicability of provisions of sections 147 and 148. In the instant case, the documents were seized during the search under section 132 and the same

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

249 (ASR-ITAT) [Paper Book at Page71], the ITAT, Amritsar Bench held as under : “On a perusal of section 153C, it would be clear that the provisions of this section are applicable which supersedes the applicability of provisions of sections 147 and 148. In the instant case, the documents were seized during the search under section 132 and the same

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

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

249(2) on receipt of order u/s 271AAC(1) of the Income Tax Act, 1961. The appellant has sought condonation of delay in filing the appeal against the penalty order Rajesh Kumar Rathore 6 ITA No. 533/Ind/2025 dated 25.09.2023, which was admittedly appealable up to 23.10.2023. The delay has been attributed to the appellant's lack of education and unawareness

THE ACIT, CICLE -4(1), INDORE vs. M/S. NAROTTAMDAS ENTERPRISES PODDAR PLAZA, INDORE

In the result, the appeal of the Revenue is dismissed

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

249 ITR 306 ( S.C.) held that opinion of audit party regarding application or interpretation of law is not information within the meaning of Section 147(b) hence reassessment based on opinion of audit party is invalid. The ld. CIT(A) held as under :- “3.2 It is evident from entry tax account as appearing in the books of the appellant