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

reassessment proceedings commenced after four years from the end of relevant assessment year is not sustainable under the law. 2. That on the facts and circumstances of the case the order of the Ld. CIT(A) is perverse and vitiated on several grounds. 3. That the finding of Ld. CIT(A) and AO, is perverse and are contrary

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

Appeals are dismissed

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

reassessment proceedings commenced after four years from the end of relevant assessment year is not sustainable under the law. 2. That on the facts and circumstances of the case the order of the Ld. CIT(A) is perverse and vitiated on several grounds. 3. That the finding of Ld. CIT(A) and AO, is perverse and are contrary

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

reassessment proceedings commenced after four years from the end of relevant assessment year is not sustainable under the law. 2. That on the facts and circumstances of the case the order of the Ld. CIT(A) is perverse and vitiated on several grounds. 3. That the finding of Ld. CIT(A) and AO, is perverse and are contrary

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

reassessment proceedings commenced after four years from the end of relevant assessment year is not sustainable under the law. 2. That on the facts and circumstances of the case the order of the Ld. CIT(A) is perverse and vitiated on several grounds. 3. That the finding of Ld. CIT(A) and AO, is perverse and are contrary

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

reassessment proceedings commenced after four years from the end of relevant assessment year is not sustainable under the law. 2. That on the facts and circumstances of the case the order of the Ld. CIT(A) is perverse and vitiated on several grounds. 3. That the finding of Ld. CIT(A) and AO, is perverse and are contrary

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

ASSISSTANT 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

ASSISSTANT 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

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

ASSISSTANT 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

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

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

3) was pending before the Ld. CIT(A) which was decided by the Ld. CIT(A) vide impugned order dated 29th July 2019. The above stated facts are not in dispute and therefore it is clear that reassessment proceedings initiated vide notice u/s 148 dated 22.03.2013 were pending on the date of search i.e. 16.05.2013. Accordingly, reassessment proceedings pending

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

6 of 16 Agroh Infrstructure Developers P. Ltd. Page 7 of 16 Engineering Works P. Ltd. [198 ITR 297]. Therein the assessee raised a contention that once jurisdiction under Section 147 of the Act is invoked, the whole assessment proceeding became reopened, which was negatived by the court opining: "Section 147, which is subject to Section 148, divides cases

JAYANTILAL SANGHVI,INDORE vs. ACIT 4(1), INDORE

Appeal is partly allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 Jayantilal Sanghvi, Acit, 8/10, Warehouse Road, 4(1), बनाम/ Patel Bridge, Indore. Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtps5825Q Assessee By Shri Venus Rawka, C.A. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement .06.2024

6 of 28 Jayantilal Sanghvi, Indore vs. ACIT,4(1), Indore ITA No. 539/Ind/2023 – AY 2012-13 of section 131(1A) was neither done by AO nor a part of original assessment u/s 143(3), therefore the same cannot provide any rescue to the assessee for the purpose of Proviso to section 147. (ii) The information filed by assessee

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

147 of the Income Tax Act Shri Rajul Bhargava, Indore & otr. 1961(In short the ‘Act’) both dated 29.09.2017 framed by ACIT Central Circle 1, Indore. The Revenue has raised the following grounds of appeal in ITA 26/Ind/2019 in Rajul Bhargava for AY 2013-14: 1. On the facts and in the circumstances of the case

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

147 of the Income Tax Act Shri Rajul Bhargava, Indore & otr. 1961(In short the ‘Act’) both dated 29.09.2017 framed by ACIT Central Circle 1, Indore. The Revenue has raised the following grounds of appeal in ITA 26/Ind/2019 in Rajul Bhargava for AY 2013-14: 1. On the facts and in the circumstances of the case

SHRI SANDEEP MEHTA,NEEMUCH vs. INCOME TAX OFFICER, NEEMUCH

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 वष" Shri Sandeep Mehta, The Income Tax Officer, S/O. Shri Jay Singh Mehta, Vs Neemuch Vijay Talkies Chouraha, Neemuch (Mp) Pan : Adbpm 8174 B "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By : Shri Harshit Bari, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Ujjain (Mp) Dated 28.11.2017 Passed For Assessment Year 2009-10. 2. In The First Ground Of Appeal, The Assessee Has Challenged Reopening Of Assessment By Issuance Of Notice Under Section 148 Of The Income-Tax Act, 1961. 3. The Learned Counsel For The Assessee, While Impugning The Orders Of The Revenue Authorities, Contended That The Assessment Was Reopened For The Reason That The Assessee Has Made Cash Deposits Amounting To Rs.11,00,000/-, Without Disclosing The Source Of Deposits & This

u/s 148 is being issued. (K.P. Vaishya) Income Tax Officer, Neemuch” 6. A perusal of the assessment order would reveal that the Assessing Officer has not made any addition of Rs.11,00,000/-. The total income determined by the Assessing Officer is Rs. 4,41,300/-. The issue in dispute is squarely covered by the judgment

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

II, Indore arising from reassessment for A.Y.2010-11 & 2011-12. 2. In the cross objection the assesse has raised legal grounds challenging the validity of the order passed by the AO u/s 147 for non-fulfillment of jurisdictional conditions of issuing notice u/s 143(2) as well as passing reassessment order without giving a reasonable period to the assessee to challenge