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

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

b. 1 to 6 c. Sharda Kasliwal c.3,56,60,000 c. 1 to 6 d.Nishant Finance d.3,08,32,825 d. 1 to 6 Pvt. Ltd e.Manoj Kasliwal e.3,56,50,000 e. 1 to 6 f.Pumarth Infrastructure f.4,08,00,000 f. 4 to 8 Pvt.Ltd 4. Income Sumati Kumar 2013-14 Rs.13

M/S NISHANT FINANCE PVT.LTD,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL (I), INDORE, INDORE

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

b. 1 to 6 c. Sharda Kasliwal c.3,56,60,000 c. 1 to 6 d.Nishant Finance d.3,08,32,825 d. 1 to 6 Pvt. Ltd e.Manoj Kasliwal e.3,56,50,000 e. 1 to 6 f.Pumarth Infrastructure f.4,08,00,000 f. 4 to 8 Pvt.Ltd 4. Income Sumati Kumar 2013-14 Rs.13

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

b. 1 to 6 c. Sharda Kasliwal c.3,56,60,000 c. 1 to 6 d.Nishant Finance d.3,08,32,825 d. 1 to 6 Pvt. Ltd e.Manoj Kasliwal e.3,56,50,000 e. 1 to 6 f.Pumarth Infrastructure f.4,08,00,000 f. 4 to 8 Pvt.Ltd 4. Income Sumati Kumar 2013-14 Rs.13

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

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

b. 1 to 6 c. Sharda Kasliwal c.3,56,60,000 c. 1 to 6 d.Nishant Finance d.3,08,32,825 d. 1 to 6 Pvt. Ltd e.Manoj Kasliwal e.3,56,50,000 e. 1 to 6 f.Pumarth Infrastructure f.4,08,00,000 f. 4 to 8 Pvt.Ltd 4. Income Sumati Kumar 2013-14 Rs.13

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

b. 1 to 6 c. Sharda Kasliwal c.3,56,60,000 c. 1 to 6 d.Nishant Finance d.3,08,32,825 d. 1 to 6 Pvt. Ltd e.Manoj Kasliwal e.3,56,50,000 e. 1 to 6 f.Pumarth Infrastructure f.4,08,00,000 f. 4 to 8 Pvt.Ltd 4. Income Sumati Kumar 2013-14 Rs.13

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

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

b. 1 to 6 c. Sharda Kasliwal c.3,56,60,000 c. 1 to 6 d.Nishant Finance d.3,08,32,825 d. 1 to 6 Pvt. Ltd e.Manoj Kasliwal e.3,56,50,000 e. 1 to 6 f.Pumarth Infrastructure f.4,08,00,000 f. 4 to 8 Pvt.Ltd 4. Income Sumati Kumar 2013-14 Rs.13

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

b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner.] [Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under