THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

c) and 1(d). In these grounds, the assessee assails the AO’s action of issuance of notice u/s 148 as well as passing of assessment-order u/s 147 on the basis of illegal approval u/s 151 obtained by AO from inappropriate authority. For this purpose, Ld. AR carried us to section 147 which is the primary section empowering

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

6 Smt. Nilima Kothari section or section 153A or section 153C as the case may be, as they stood immediately before the commencement of Finance Act, 2021.” Therefore, notice u/s. 148 cannot be issued at any time (under new provisions), if a notice could not have been issued u/s. 148 of the Act at that time, on account of being

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

reassessment was passed on the same day and the assessee then paid the tax due as well as the interest thereon. 10. Unfortunately for the assessee, the Assessing Officer thereafter initiated penalty proceedings under section 271(1)(c) of the Act. 11. After obtaining a response from the assessee, the Assessing Officer saddled the assessee with penalty

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

reassessment was passed on the same day and the assessee then paid the tax due as well as the interest thereon. 10. Unfortunately for the assessee, the Assessing Officer thereafter initiated penalty proceedings under section 271(1)(c) of the Act. 11. After obtaining a response from the assessee, the Assessing Officer saddled the assessee with penalty

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

6 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 completed assessment. The four years’ period from end of AY 2012-13 expired on 31.03.2017 and as such the notice u/s 148 dated 30.03.2019 was issued after expiry of four years from end of the relevant

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

6 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 completed assessment. The four years’ period from end of AY 2012-13 expired on 31.03.2017 and as such the notice u/s 148 dated 30.03.2019 was issued after expiry of four years from end of the relevant

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

6 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 completed assessment. The four years’ period from end of AY 2012-13 expired on 31.03.2017 and as such the notice u/s 148 dated 30.03.2019 was issued after expiry of four years from end of the relevant

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

6 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 completed assessment. The four years’ period from end of AY 2012-13 expired on 31.03.2017 and as such the notice u/s 148 dated 30.03.2019 was issued after expiry of four years from end of the relevant

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

6 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 completed assessment. The four years’ period from end of AY 2012-13 expired on 31.03.2017 and as such the notice u/s 148 dated 30.03.2019 was issued after expiry of four years from end of the relevant

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

6 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 completed assessment. The four years’ period from end of AY 2012-13 expired on 31.03.2017 and as such the notice u/s 148 dated 30.03.2019 was issued after expiry of four years from end of the relevant

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

u/s 148 dated 22.03.2013 were pending on the date of search i.e. 16.05.2013. Accordingly, reassessment proceedings pending on the date of search stood abated by virtue of 2nd proviso to section 153A(1). For the sake of completeness section 153A(1) with proviso is quoted as under: Notwithstanding anything contained in section 139, section 147, section 148, section 149, section

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

c) The Hon’ble Kerala High Court in the case of CIT v. Sivanandan (52 DTR) Ker. 428 held that once the A.O. proceeds to make block assessment u/s. 158BC based on materials gathered during search u/s 132, he cannot proceed to make reassessment u/s 147 on the basis of same material. “6. Learned senior counsel appearing for the Revenue

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

c) The Hon’ble Kerala High Court in the case of CIT v. Sivanandan (52 DTR) Ker. 428 held that once the A.O. proceeds to make block assessment u/s. 158BC based on materials gathered during search u/s 132, he cannot proceed to make reassessment u/s 147 on the basis of same material. “6. Learned senior counsel appearing for the Revenue

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

c) Notice u/s 148 was issued on 18.03.2015 (d) Order u/s 143 r.w.s. 147 was passed on 03.03.2016. (e) The revision order u/s 263 was passed on 15.03.2017. (f) The Ld. AO passed order u/s 143 r.w.s. 263 of the Act on 31st July 2017 (g) Second revision order u/s 263 was passed

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

6) after making addition of Rs.\n42,01,80,700/- without issuing notice u/s 143(2) [although the AO issued\nnotices u/s 142(1)]. We may mention here that the factum of non-issuance\nof notice u/s 143(2) is accepted by Ld. DR by filing AO's letter dated\n27.01.2025 wherein the AO has accepted that no notice u/s

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

Appeal is allowed

reassessment proceedings.”\nThus, in the light of judicial rulings cited above, it is clear that the\nAO's action of resorting to re-assessment u/s 147 by-passing the\ncompulsory scrutiny mandated by CBDT Instruction, is invalid and hence\nthe assessment framed by AO u/s 147 cannot be sustained. Therefore, we\nquash the order passed by AO. The assessee succeeds

ACIT CENTRAL-2 , BHOPAL vs. M/S BALAJI FARMS AND REALITY , BHOPAL

Appeal is allowed and assessee’s cross-

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)-2, M/S.Balaji Farms & बनाम/ Bhopal Reality, Vs. 158,3Rd Floor, Zone-Ii, M.P.Nagar, Bhopal (Pan:Aalfb9630L) (Revenue/Appellant) (Assessee/Respondent)

section 50C. 3. On the facts and circumstances of the case and applicable law, the Ld. CIT(A) erred in issuing penalty notice u/s 274 r.w.s. 271(1)(c) when the original assessment order passed u/s 143(3) has merged into reassessment order passed u/s 147 r.w.s. 143(3) subsequently on the same issue for which the penalty has been

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

6 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 exercise of powers u/s 147 in the cases in which assessments have been completed u/s 143(3). Since in the instant case, assessee’s original assessment has been completed u/s 143(3), the proviso is relevant for purpose of present case. A perusal of the said proviso