LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D 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

147 r.w.s. 143(3) on 31st July 2017 has not made Page 4 of 18 Smt. Sushila Bisarya Page 5 of 18 any addition to the return of income of the assessee and therefore, there was no occasion for the assessee to challenge the assessment order before the appellate authority. Since the assessment order was not prejudicial to the interest

PARAMETRIC TRADING PRIVATE LIMITED,MUMBAI vs. ACIT, CIRCLE-4(1), INDORE, INDORE

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S.Parametric Trading A.C.I.T., Pvt.Ltd., Circle 4(1), 205, Sujata Chambers, 2Nd Indore. Floor, Abhichand Gandhi Vs. Marg,Off Katha Bazar Masjid (W), Mumbai (Appellant / Assessee) (Respondent/ Revenue) Pan: Aagca4207J Assessee By Shri Vijay Mehta & Shri Shailesh Parmar, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.05.2023 Date Of Pronouncement 12.06.2023

147 of the I.T. Act, 1961 to tax the escaped income. The case is fit for issue of notice u/s.148 of the I.T. Act, 1961. Notice u/s. 148 of the I.T. Act is issued to the assessee for A.Y. 2000-01, 2001-02 & 2002- 03." 6.3 In response to the fresh notice under section 148 dated 28/03/2007 the assessee vide

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 151(2) for the A.Y. 2012-13 are in most mechanical & routine manner without application of mind on the reasons recorded on wrong sec147(b) and not even recorded any 'subjective satisfaction' while granting such mechanical approval u/s151(l) & 151(2) and in absence of valid approval as mandated by law u/sl51, reopening of assessment u/s147/148 is invalid

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 151(2) for the A.Y. 2012-13 are in most mechanical & routine manner without application of mind on the reasons recorded on wrong sec147(b) and not even recorded any 'subjective satisfaction' while granting such mechanical approval u/s151(l) & 151(2) and in absence of valid approval as mandated by law u/sl51, reopening of assessment u/s147/148 is invalid

THE ACIT CENTRAL -1, BHOPAL vs. SHRI SUNIL SAHU , RAIPUR

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 151(2) for the A.Y. 2012-13 are in most mechanical & routine manner without application of mind on the reasons recorded on wrong sec147(b) and not even recorded any 'subjective satisfaction' while granting such mechanical approval u/s151(l) & 151(2) and in absence of valid approval as mandated by law u/sl51, reopening of assessment u/s147/148 is invalid

SUNIL SAHU,RAIPUR vs. ACIT(CENTRAL)-2, BHOPAL

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

u/s 151(2) for the A.Y. 2012-13 are in most mechanical & routine manner without application of mind on the reasons recorded on wrong sec147(b) and not even recorded any 'subjective satisfaction' while granting such mechanical approval u/s151(l) & 151(2) and in absence of valid approval as mandated by law u/sl51, reopening of assessment u/s147/148 is invalid

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

147 of the Act. The want of valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus, affects Page 23 of 29 ITO, Raisen vs. Late Smt. Sudha Agrawal (L/H: Manmohan Agarwal) ITA No. 281/Ind/2023 and C.O.No. 01/Ind/2024 - A.Y.2016-17 the validity of the proceedings for assessment or reassessment. A notice issued under Section

VIRENDRA SINGH THRU LEGAL HEIR SANGEETA THAKUR,INDORE vs. INCOME TAX OFFICER, INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivirendra Singh

reassess under Section 147 of the Act. The want of valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus, affects the validity of the proceedings for assessment or reussessment. A notice issued under Section 148 of the Act against a dead person is invalid, unless the legal representative submits to the jurisdiction