THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

68 of the Act. 20. Dissatisfied with the addition, the assessee went in appeal before the ld.CIT(A). Before the ld.CIT(A) the assessee inter alia pleaded that in the regular assessments for the Asst.Year 2005-06 to 2007-08 under section 143(3

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

68 of the Act. 20. Dissatisfied with the addition, the assessee went in appeal before the ld.CIT(A). Before the ld.CIT(A) the assessee inter alia pleaded that in the regular assessments for the Asst.Year 2005-06 to 2007-08 under section 143(3

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

143(3) 2 Agricultural income 3,82,000 8,14,000 5,017,400 9,00,000 shown Agricultural income 3 3,82,000 NIL 5,01,400 8,00,000 accepted 4 Agricultural income NIL 8,14,000 NIL 1,00,000 not accepted 29. On consideration of above facts, it is clear that non-acceptance of agricultural income

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

section 147 of the Act. Under the circumstances, on the aforesaid ground alone, the impugned reassessment proceedings deserve to be quashed and set aside. 5.5 In view of the above and for the reasons stated above, present petition succeeds.” [Emphasis supplied] Page 14 of 28 Jayantilal Sanghvi, Indore vs. ACIT,4(1), Indore ITA No. 539/Ind/2023

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year (hereinafter referred to as ‘A.Y.’) 2011-12 with the following grounds: “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the addition

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year (hereinafter referred to as ‘A.Y.’) 2011-12 with the following grounds: “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the addition

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year (hereinafter referred to as ‘A.Y.’) 2011-12 with the following grounds: “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the addition

THE DCIT-2(1), INDORE vs. M/S. CENTURY 21 MALL (P) LTD., INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 143(3) of the Act by making certain additions. Against these additions, the assessee went in appeal before the first appellate authority, but partly succeeded. Against decisions of the ld.CIT(A)both the Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 3 Revenue and assessee are before the Tribunal. First we take up appeals

THE DCIT, 2(1), INDORE vs. M/S. CENTURE 21 MALL PVT. LTD., INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 143(3) of the Act by making certain additions. Against these additions, the assessee went in appeal before the first appellate authority, but partly succeeded. Against decisions of the ld.CIT(A)both the Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 3 Revenue and assessee are before the Tribunal. First we take up appeals

M/S CENTURY 21 MALLS P. LTD.,INDORE vs. THE ACIT 2(1), INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 143(3) of the Act by making certain additions. Against these additions, the assessee went in appeal before the first appellate authority, but partly succeeded. Against decisions of the ld.CIT(A)both the Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 3 Revenue and assessee are before the Tribunal. First we take up appeals

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

3) of the Act the Assessing Officer has to initiate the proceedings u/s 143(2) of the Act as per the limitation period. Assessing Officer may proceed with other remedies available on record.” (ii) Shri Inder Jeet Malik Vs. ADIT, ITA No. 1024/Del/2022 (ITAT, Delhi): "5. I have heard the parties and perused the materials on record. The basic issue

BHOLA SINGH THAKUR,INDORE vs. I T O 4(1), INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2010-11

68 of the Income Tax Act, 1961 should be deleted or set aside?” 4. The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub-sections (2) and (3) of Section 143

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

3), New Delhi (supra). It is an admitted fact that assessee filed reply in response to the notice under section 148 of the I.T. Act on 26.11.2013 and submitted before A.O. that original return filed before him may be treated as return filed in response to the notice under section

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

143(2)/142(1) from time to time which were duly complied by assessee. Finally, the AO completed assessment vide order dated 30.12.2019 u/s 147/143(3) assessing total income at Rs. 66,93,07,996/- after making two additions, viz. (i) addition of Rs. 66,91,70,000/- on account of unexplained share capital u/s 68 and (ii) addition

RAJESH BAJAJ,BURHANPUR vs. THE ACIT , KHANDWA

In the result appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 Shri Rajesh Kumar Bajaj Acit 13, Rajesh Industries, Vs. Khandwa Industrial Estate Indore (Appellant) (Revenue ) Pan No.Ahnpb0036F Appellant By Shri S.S. Sheetal, Ar Revenue By Shri Ashishporwal, Dr Date Of Hearing 08.01.2020 Date Of Pronouncement 09.03.2020 O R D E R

143(2) of the Act. A survey u/s 133A was conducted on 12.12.2014 at the business premises of M/s. Rajesh Industries and M/s. R.R. Textile Mills. During the course of survey various anomalies were found which included ITANo.16/Ind/2019 Rajesh Kumar Bajaj excess stock, excess cash and receivable from sundry parties not shown in the books. The assessee surrendered following income

ACIT-1(1), INDORE, INDORE vs. SANJAY LADDHA, INDORE

68 was legally unsustainable, as held in previous judicial pronouncements.", "result": "Dismissed", "sections": [ "143(3)", "143(2)", "142(1)", "68

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

143(3). In this view of the matter, in our considered opinion, the submission of the learned counsel of the assessee succeeds that addition in the case of unabated assessment without reference to incriminating seized material for assessment u/s.153(A) is not sustainable on the touchstone of above said honourable jurisdictional High Court decision. Therefore, the learned CIT appeals

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

143(3). In this view of the matter, in our considered opinion, the submission of the learned counsel of the assessee succeeds that addition in the case of unabated assessment without reference to incriminating seized material for assessment u/s.153(A) is not sustainable on the touchstone of above said honourable jurisdictional High Court decision. Therefore, the learned CIT appeals