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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

Appeals are dismissed

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

Appeals are dismissed

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

147 of the Income Tax Act, 1961 in the case of assessee firm for the A.Y. 2013-14. In this case, a return of income was filed for the year under consideration and regular assessment u/s 143(3) was made on 13/11/2014. In this case more than four years have lapsed from the end of the assessment year under consideration

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

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

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

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

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

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 143(2) was\nissued to assessee

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

reassessment order passed by AO u/s 148\nbecause no new facts surfaced regarding the subject Service Tax of Rs.\n8,32,158/- sought to be disallowed u/s.43B as these facts were already fully\ndisclosed and were available on record of the department in the Tax Audit\nReport.\n3. That, on the facts and circumstances of the case

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

147 r.w. section 143(3), penalty order passed u/s 271E of the Act and assessment order passed u/s 143(3) for A.Ys. 2008-09, 2009-10 & 2014-15 respectively. For A.Y.2008-09 the assessee has raised following grounds of appeal: ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. “1.On the facts and in the circumstances of the case, the honourable

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

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

147 r.w. section 143(3), penalty order passed u/s 271E of the Act and assessment order passed u/s 143(3) for A.Ys. 2008-09, 2009-10 & 2014-15 respectively. For A.Y.2008-09 the assessee has raised following grounds of appeal: ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. “1.On the facts and in the circumstances of the case, the honourable