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

153D of the Act, the aforesaid time limitation shall not apply to such cases. • It is also proposed that for the purposes of computing the period of limitation for issue of section 148 notice, the time or extended time allowed to the assessee in providing opportunity of being heard or period during 23 Smt. Nilima Kothari which such proceedings

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

68,000/- (22.50 minus 13.0632) be not brought to tax in the relevant assessment year. Finally an addition of Rs. 4,71,84,000 each was made in the hands of both the partners in AY 2012-13 on account of sale of land at Mayakhedi and change of partners of the firm M/s RNR Devcon in the regular assessment

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad

68,000/- (22.50 minus 13.0632) be not brought to tax in the relevant assessment year. Finally an addition of Rs. 4,71,84,000 each was made in the hands of both the partners in AY 2012-13 on account of sale of land at Mayakhedi and change of partners of the firm M/s RNR Devcon in the regular assessment

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in\nterms mentioned above

sections": [ "153C", "144", "132", "143(2)", "142(1)", "139(1)", "44AD", "68", "153D", "153A" ], "issues": "Whether the ex-parte

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

153D is without application of mind. 2. The Ld. CIT(A) has erred in confirming addition of Rs. 2,40,000/- being the amount of savings of wife of assessee, which is usually permitted as a normal saving. Page 2 of 33 Mr. Gaurav Ajmera, Ratlam ITA No.71/Ind/2022 – AY 2017-18 3. The Ld. CIT(A) has erred in confirming

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

153D is a “full-fledged” type of assessment wherein the concept of “incriminating material” is not applicable because the AO has full power to assess the total income, which may or may not be based on incriminating material. According to him, in the present case of assessee where assessment had been made by Ld. AO u/s 153A

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, BHOPAL, AAYKAR BHAWAN, BHOPAL

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

68 of the Act. Page 3 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 6. That the Ld. CIT(A) & Ld. A.O. has erred in law and circumstance of the case in making addition of Rs. 58,67,100/- by saying that assessee has failed to produce the documents

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL -1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

68 of the Act. Page 3 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 6. That the Ld. CIT(A) & Ld. A.O. has erred in law and circumstance of the case in making addition of Rs. 58,67,100/- by saying that assessee has failed to produce the documents

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL - 1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

68 of the Act. Page 3 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 6. That the Ld. CIT(A) & Ld. A.O. has erred in law and circumstance of the case in making addition of Rs. 58,67,100/- by saying that assessee has failed to produce the documents

PRASAM RAKESH CHOUDHARY ,GIRNAR SOCIETY, ITWARI, NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 1, BHOPAL, AAYKAR BHAWAN, BHOPAL

Appeals are allowed for statistical purposes in

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

68 of the Act. Page 3 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 6. That the Ld. CIT(A) & Ld. A.O. has erred in law and circumstance of the case in making addition of Rs. 58,67,100/- by saying that assessee has failed to produce the documents

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18, 11937/2018-19\ndated\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\n13.12.2024 Passed

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

section 253 of the income tax Act 1961 [herein after\nreferred to as the Act for sake of brevity] before this tribunal\nas & by way of a second Appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-CIT(A)-3,\nBhopal\n/IT/10134/2012-13,10314/2013-14,12130/2015-16, 13014\n/2016-17, 12326/2017-18,\n11937/2018-19\ndated\n13.12.2024 Passed