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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

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

reassessment order passed u/s 147 of the Act. The Cross Objections of the assessee stand disposed off being allowed. Revenue’s Appeal for A.Y. 2012-13, 2013-14, 2017-18, 2020- 21 and 2018-19: 11. Ld. Departmental Representative vehemently argued and submitted that section 80IB(11A) provides for deduction in the case of an undertaking deriving profit from

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings. In coming to this conclusion, the Hon’ble High Court went further and observed that the amounts received by the retiring partner are neither chargeable to tax u/s 28(iv) nor u/s 28(v) and therefore there was no escapement of income in the hands of partner. 6. Commissioner of Income Tax Vs. Riyaz A. Sheikh

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

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

reassessment proceedings. In coming to this conclusion, the Hon’ble High Court went further and observed that the amounts received by the retiring partner are neither chargeable to tax u/s 28(iv) nor u/s 28(v) and therefore there was no escapement of income in the hands of partner. 6. Commissioner of Income Tax Vs. Riyaz A. Sheikh

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

section (1) is annulled in appeal or any other legal proceedings then the assessment or reassessment relating to the assessment years which is abated under 2nd proviso would stand revived. Page 7 of 11 Meha Jain Page 8 of 11 9. Therefore, in the case on hand the pending reassessment proceedings u/s 147

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

Appeal is allowed

8 of 33\nSanjeev Agrawal\nITA No. 38/Ind/2024 – AY 2017-18\nassumed by AO and the consequential assessment framed u/s 147 must be\ndeclared as invalid and quashed therefore.\n10. Per contra, Ld. DR for revenue filed following written-submission and\nrelied upon same:\n\"8.01 VALIDITY OF REASSESSMENT PROCEEDINGS UNDER SECTION

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

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

section 263 of the Act were invoked by the Pr. CIT was regarding the entries of cash loan of Rs.1,15,00,000/- was found in the seized material at page no.23 of LPS-1 which was not considered by the Ld. AO while passing reassessment order dated 03.03.2016. The Pr. CIT finally set aside the reassessment order as under

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

147 r.w.s 144B of the Act dated\n28/03/2022 from which the present revision proceedings u/s 263 of the Act\noriginated.\nIt is true that before us, assessee has challenged the order passed by the Id.\nPr. CIT u/s.263 of the Act, however, since the assessee has raised the issue\nof validity of reassessment order, we first answer the question

NARENDRA KUMAR AGRAWAL,BURHANPUR vs. PCIT INDORE-1, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninarendra Kumar Agrawal Pcit (1) 203, Ck Campus Aaykar Bhawan Bahadarpur Road Vs. Indore Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapa0131B Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 29.08.2024

147 r.w. section 144B of the Act with due application of mind on the issue reply filed by the assessee and supporting evidences therefore, the Pr. CIT was not justified in passing the impugned order holding order of the AO as erroneous as well as prejudicial to the interest of revenue for want of proper inquiry. Ld. AR has contended

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

Appeals are dismissed

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

Appeals are dismissed

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary

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

section 147 was illegal, void and without jurisdiction. 1.1 That on the facts and circumstances of the case, the notice dated 30.03.2019 issued u/s 148 for assessment year 2012-13 by the ld. AO was illegal, bad in law & without jurisdiction since there was no failure on the part of the assessee to disclose all material facts necessary