ANNAMMA JOSEPH,PATHANAMTHITTA vs. THE INCOME TAX OFFICER, WARD-2(5), BHOPAL,MADHYA PRADESH, KERALA

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniannamma Joseph Ito-2(5) 1088, Zion Villa Bhopal Thottapuzhassery, Pullad S.O. Vs. Pathanamthitta Kerala (Appellant / Assessee) (Respondent/ Revenue) Pan: Adlpj3534G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2024 Date Of Pronouncement 31.07.2024

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

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

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

Section 249(4)(b) of the Act. This is a case of\nreassessment framed by Assessing Officer u/s 147 r.w.s.144 of the ACT and\ntherefore, there is no obligation of payment of advance tax as per Clause (b) of\nSection 249(4) as held by the Mumbai Benches of the Tribunal in case of\nM/s. Nine Globe Industries

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

249(2)\non receipt of order u/s 271AAC(1) of the Income Tax\nAct, 1961. The appellant has sought condonation of\ndelay in filing the appeal against the penalty order\nRajesh Kumar Rathore 6\nITA No. 533/Ind/2025\ndated 25.09.2023, which was admittedly appealable\nup to 23.10.2023. The delay has been attributed to the\nappellant's lack of education and unawareness

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

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

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

u/s 147 of the Act & that the reassessment\nproceedings are now conducted in faceless manner. E-mail\naddress was of shyamsundarmantri@yahoo.in which did not\nbelong to the assessee. It is stated on the “Affidavit” that\ncompliance could not be done due to wrong e-mail on the portal\nand so also representation. Later upon engaging Tax consultant,\nhe was advised

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

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

reassessment proceedings initiated in his case. It was only when the notice of Penalty was received that he got to know about the closed assessment proceedings u/s 147 read with section 144 of the income tax act, 1961. The appeal is preferred along with the appeal for the penalty proceedings, and this shows that the appellant was unaware