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

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

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

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

reassessment framed by the AO u/s 147 r.w. section 143(3) without a valid notice u/s 143(2) is not valid and liable to be quashed as held by the Hon’ble Supreme Court in case of ACIT vs. Hotel Blue Moon 321 ITR 362. 7. The next objection of the assessee is against the validity of the order passed

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

90, 1990-91, 1991-92, 1992-93 has escaped assessment for these assessment years to the extent quantified in para-12 above by reason of the failure on the part of the assessee to make a return of income.” Thus, the AO has made vehement recording and even the facts of case do not warrant application of proviso to section

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

90, 1990-91, 1991-92, 1992-93 has escaped assessment for these assessment years to the extent quantified in para-12 above by reason of the failure on the part of the assessee to make a return of income.” Thus, the AO has made vehement recording and even the facts of case do not warrant application of proviso to section

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

90, 1990-91, 1991-92, 1992-93 has escaped assessment for these assessment years to the extent quantified in para-12 above by reason of the failure on the part of the assessee to make a return of income.” Thus, the AO has made vehement recording and even the facts of case do not warrant application of proviso to section

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

90, 1990-91, 1991-92, 1992-93 has escaped assessment for these assessment years to the extent quantified in para-12 above by reason of the failure on the part of the assessee to make a return of income.” Thus, the AO has made vehement recording and even the facts of case do not warrant application of proviso to section

KAMAL PANJWANI,INDORE vs. THE ACIT 3 (1), INDORE

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

90, 1990-91, 1991-92, 1992-93 has escaped assessment for these assessment years to the extent quantified in para-12 above by reason of the failure on the part of the assessee to make a return of income.” Thus, the AO has made vehement recording and even the facts of case do not warrant application of proviso to section

MAHENDRA KUMAR VERMA,INDORE vs. ITO-4(1), INDORE, INDORE

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiआयकर अपील सं./I.T.A. No. 482/Ind/2024 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Mahendra Kumar Verma Ito-4(1) Flat No.301, Classic Indore Vs. Dream, 5-6, Paliwal Nagar, Indore (M.P.) -452011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acspv2701P (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Agrawal & Shri Pankaj Mongra, A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashish Porwal, Sr.Dr 17/04/2025 Date Of Hearing Date Of Pronouncement 24/06/2025

reassessment proceedings initiated under section 147 of the Income-Tax Act, 1961 even when reopening was done without obtaining proper sanction from the competent authority as mandated by the provisions of section 151 of the Act 6. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition

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

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

u/s 143(3) r.w.s. 147 of the Income Tax Act by ITO Ward 3(1), Indore vide his assessment order dated 15.12.2019. 6.2 The appellant vide her appeal filed with the then CIT(A)-1, Indore has challenged the said order of the ITO as an aggrieved ex-pathen CIT(A firm M/s JSM Devcon. On perusal of the Form

LATE SMT. MARIAM BAI (THROUGH LEGAL HEIR SHRI ABDUL RAZAK CHARA),INDORE (M.P.) vs. THE INCOME-TAX OFFICER - 4(3), INDORE, INDORE (M.P.)

In the result appeal of the assessee is partly allowed

Bench: Shri Manish Boradsmt. Mariam Bai (Through Income Tax Officer 4(3), Legal Heir Shri Abdul Razak Indore Chara), Vs. 12, Daulaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Advpc5505A Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 05.08.2024 Date Of Pronouncement 06.08.2024 O R D E R

u/s 147 r.w.s. 144 of the Act dated 22.11.2021 framed by ITO Ward 4(3), Indore. 2. Assessee has raised following grounds of appeal: Late Smt. Mariam Bai “1. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deciding the appeal ex-parte without giving proper opportunity of being

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 147 of the I.T. Act, 1961, in a Lawful manner and as such the same are liable to be quashed. In view of the above discussion, we set aside the Orders of the authorities below and quash the reopening of the assessment. Resultantly, all additions stand deleted. Since we have quashed the reopening of the assessment, therefore, there

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 147 of the I.T. Act, 1961, in a Lawful manner and as such the same are liable to be quashed. In view of the above discussion, we set aside the Orders of the authorities below and quash the reopening of the assessment. Resultantly, all additions stand deleted. Since we have quashed the reopening of the assessment, therefore, there