SHRIMATI SHARDA KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

section 153(4) and the assessment orders passed in the case of the assessee are not time barred. 6.13 On going through the aforesaid provisions and the relevant judicial analysis in our opinion this ground of appeal deserves to be remanded to the file of the Learned CIT(A) in light of the decision of Hon’ble Jurisdictional High

MANOJ KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (1), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

section 153(4) and the assessment orders passed in the case of the assessee are not time barred. 6.13 On going through the aforesaid provisions and the relevant judicial analysis in our opinion this ground of appeal deserves to be remanded to the file of the Learned CIT(A) in light of the decision of Hon’ble Jurisdictional High

SUMATI KUMAR KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

section 153(4) and the assessment orders passed in the case of the assessee are not time barred. 6.13 On going through the aforesaid provisions and the relevant judicial analysis in our opinion this ground of appeal deserves to be remanded to the file of the Learned CIT(A) in light of the decision of Hon’ble Jurisdictional High

M/S PUMARTH INFRASTRUCTURE PVT.LTD.,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

section 153(4) and the assessment orders passed in the case of the assessee are not time barred. 6.13 On going through the aforesaid provisions and the relevant judicial analysis in our opinion this ground of appeal deserves to be remanded to the file of the Learned CIT(A) in light of the decision of Hon’ble Jurisdictional High

DYPUTI COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE vs. M/S PUMARTH INFRASTRUCTURE PVT. LTD. , INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

section 153(4) and the assessment orders passed in the case of the assessee are not time barred. 6.13 On going through the aforesaid provisions and the relevant judicial analysis in our opinion this ground of appeal deserves to be remanded to the file of the Learned CIT(A) in light of the decision of Hon’ble Jurisdictional High

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

68 of the Act at Rs.24,46,824/-. The AO also made an addition for unexplained expenditure u/s 69C at Rs. 1,22,341/-. Income assessed at Rs.30,11,605/-. Aggrieved the assessee preferred an appeal before the CIT(A) raising various legal issues and grounds on merit but failed to succeed. 3.2 Now the assesse is in appeal before

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

153 ITR 579 (Cal)]. Profit and gains from incidental business [Section (4A)]: Where a trust or an institution is also carrying on any business activity, the provisions of Section 11)1), (2), (3) and (3A) regarding exemption etc. shall not apply in respect of income earned from such business activity. However, if such business is incidental

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

153 ITR 579 (Cal)]. Profit and gains from incidental business [Section (4A)]: Where a trust or an institution is also carrying on any business activity, the provisions of Section 11)1), (2), (3) and (3A) regarding exemption etc. shall not apply in respect of income earned from such business activity. However, if such business is incidental

TYHE ITO-4(5), INDORE vs. M/S. URVASHI WORLD WIDE P. LTD., INDORE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2012-13

1 of P.B.) Name of the Co. Opening Closing Repayment of Loan Loan Reed, during Assessed by AO balance balance & date the year & deleted by CIT(A) Rs. 20.00 Rs. 17.45 Rs.575.00 Ruchi Stock & Rs.575.00 (on Rs. 577.55 (on Securities P. Ltd 16.07.11) 01.03.12) Rs. 575.00 Rs.562.50 Rs.562.50 Ruchi Rs.562.50 (on Rs. 575.00 (on Corporation 01.03.12) 16.07.11) Limited

M/S SHRI GURMUKHDAS CONTRACTORS P LTD,BHOPAL vs. DCIT-CENRRAL-1, BHOPAL

In the result, Revenue’s appeals in I

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

153 A 201 1-12 to 2017-18 1 2 153A 201 1-12 to 2017-18 1 Lokesh Vaswani ADRPV6829J 3 AAHCS4756R 153A 201 1-12 to 2017-18 j Shri Gurumukhdas Constractors Pvt. Ltd. 4 AAKPV6009J 153A 2011-12 to 2017- 18 Suresh Vaswani 5 Sushil Vaswani AAKPV5987D 153A 2011-12 to 2017-18 4. It should

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

68 of the Act. Learned Counsel for the assessee submitted that the loans from the subject companies were genuinely taken and therefore, interest paid by it in respect of such loans was fully allowable under the provisions of s.36(1)(iii) of the Act. It was also contended that in none of the documentary evidences so furnished for establishing

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

68 of the Act. Learned Counsel for the assessee submitted that the loans from the subject companies were genuinely taken and therefore, interest paid by it in respect of such loans was fully allowable under the provisions of s.36(1)(iii) of the Act. It was also contended that in none of the documentary evidences so furnished for establishing

PIYUSH JAIN,INDORE vs. INCOME TAX OFFICER-4(4), INDORE , ITO, INDORE

In the result, the appeal filed by the assessee is allowed

1-Apr-16 to 31-Mar-17\nParticulars\nInwards\nOutwarus\nClosing Balance\nValue\nQuantity\nValue\nQuantity\nValue\nQuantity\nBrought Forward\n37,091.397 GR\n10,94,47,885.27\n36,949.905 GR\n10,89,51,423.59\n141.492

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

1)." "Once it is held that the assessment has attained finality, then the Assessing Officer while passing the independent assessment order under section 153A read with section 143(3) could not have disturbed the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings under section 153A establish that the reliefs