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Section 1546 Section 143(1)5 TDS4 Section 40A(3)3 Addition to Income3 Section 2452 Section 143(2)2 Section 143(3)2 Section 1472

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

1. Considering the fact that in spite of repeated request to ld AO the assessee has not been provided with reason recorded for reopening of the assessment under section 147/148, the Hon'ble CIT(A) should have held that impugned assessment order is bad in law on account that Id AO has passed the assessment order under section

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

254 ITR 377 the hon'ble Delhi High Court has held that an allow ability and reasonableness of an expenses has to be looked from the angle of prudent businessman. This observation of the Delhi High Court has been approved by the hon'ble Supreme Court in the case of SA Builders v CIT 288 ITR 1 . Further

RAMESH PRASAD YADAV,KHURAI vs. INCOME TAX OFFICER , BINA

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

ITA 34/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleramesh Prasad Yadav, Vs Cpc, Bangalore 01, Sharma Ward, Khurai, Ito, Bina. Madhya Pradesh-470117. (Appellant) (Respondent) Pan No.Aafpy2747R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

Section 143(1)Section 154Section 245Section 3Section 7

TDS was came to his knowledge on demand raised by the CPC, Bangalore. Firstly, we note that in the case, neither in the order of the AO nor in the order of ld CIT(A) date of passing order u/s 143(1) has been provided nor such order has been placed on record by the Revenue. It was the onus

JILA SAHKARIKENDRIYA BANK MARYADIT,REWA vs. INCOME TAX OFFICER , REWA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 36/JAB/2023[2014-15]Status: HeardITAT Jabalpur08 Jan 2025AY 2014-15

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Sh. C.P. Rawka, AdvFor Respondent: Sh. Bharat Deoraj Sheogankar, DR

Section 250Section 43B

section 250 of the Income Tax Act, 1961 on 30.12.2022. The grounds of appeal are as under:- “1. The ld. CIT(A) has erred in law and on facts of the case in passing order without affording reasonable opportunity of hearing and considering assessee's request for adjournment uploaded on 29/12/2022. The appeal order passed by National Faceless Appeal Centre