RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

143(1) under relevance may kindly be quashed and in alternative the expenses of Rs. 17,41,999/- may kindly be allowed as expenses and NIL return as filled be accepted. We hope you will find above in order and will be kind enough and will be kind enough to let us know if still any need further explanation

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

143(3) and an addition of Rs. 22,16,080/- was made, which included an addition of Rs. 21,72,628/- on account of bogus short term capital loss on sale of shares. Subsequently, this assessment order was set aside by the ld. PCIT-1, Jabalpur under section 263 of the Act on the grounds that the assessee had transferred

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

capital gains arising on the transfer of property for assessment and that admittedly the assessee had requested the officer to accept the original return as a return filed in response to Section 148 of the Act, we hold that there was total failure on the part of the Revenue from complying with the procedure laid down under Section 143

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

capital gains arising on the transfer of property for assessment and that admittedly the assessee had requested the officer to accept the original return as a return filed in response to Section 148 of the Act, we hold that there was total failure on the part of the Revenue from complying with the procedure laid down under Section 143

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

capital gains arising on the transfer of property for assessment and that admittedly the assessee had requested the officer to accept the original return as a return filed in response to Section 148 of the Act, we hold that there was total failure on the part of the Revenue from complying with the procedure laid down under Section 143

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

capital gains arising on the transfer of property for assessment and that admittedly the assessee had requested the officer to accept the original return as a return filed in response to Section 148 of the Act, we hold that there was total failure on the part of the Revenue from complying with the procedure laid down under Section 143

SHAKUNTALA SINGHVI,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX-1,JABALPUR, JABALPUR

In the result, the assessee‟s appeal is allowed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

143(3) of the Act dated 11/12/2019 for Assessment Year (AY) 2013-14. 2. The sole issue leading to the revision of the assessee‟s reassessment, proceedings for which were initiated in view of the discrepancies that came to the notice of the Assessing Officer (AO) in the assessee‟s share trading transactions, found to be in order in assessment

SHRI NARESH KUMAR GOLCHHA,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14 Shri Naresh Kumar Golchha V. Pr. C.I.T.-2 C/O Samapat Lal & Sons Jabalpur Raghunath Ganj Katni Tan/Pan:Afhpg3398F (Appellant) (Respondent) Appellant By: Dr. H. S. Modh, Advocate Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 02 04 2019 Date Of Pronouncement: 03 04 2019

143(3) dated 13/07/2015 by the ITO Ward-1, Katni that while allowing deduction u/s 54EC of the Act he failed to compute the capital gain as per provisions of Section

SUDEEP PANDYA L/H LLA JAYESH PANDEYA,CHHINDWARA vs. PR.COMMISSIONER OF INCOME TAX, JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

capital gains on sale of shares is not chargeable to income tax, therefore on facts also the order made under section 263 is illegal as no error has been committed by the AO that may be prejudicial to the interest of revenue the order under section 263 should be annulled. 3 That no notice under section 263 was issued

NARESH KUMAR GOLCHHA OFFICER ,KATNI vs. INCOME TAX WARD.1 , KATNI

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleshri Naresh Kumar Golchha, Vs Ito, C/O-Samapat Lal & Sons, Ward-1, Raghunath Ganj, Katnia, Katni (M.P) Madhya Pradesh-483501. (Appellant) (Respondent) Pan No.Afhpg3398F 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

capital gains should not be computed as per the provisions of Section 48 read with Section 50C of the Act. The details of this notice are as under: It is noticed from the order passed u/s. 143(3

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

capital gains, returned u/s. 148(1) at Rs. 30,28,821, brought to assessment vide order u/s. 143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

capital gains, returned u/s. 148(1) at Rs. 30,28,821, brought to assessment vide order u/s. 143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section

SHRI VISHAL SETHI,RAIPUR vs. INCOME TAX OFFICER WARD-2(3), JABALPUR

In the result, assessee’s appeal is allowed on the aforesaid terms

Bench: Shri Nrs Ganesan & Shri Sanjay Aroraassessment Year: 2014-15

section 263 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 27.02.2019 by the Principal Commissioner of Income Tax-2, Jabalpur (‘Pr. CIT’ for short) qua his assessment u/s. 143(3) for assessment year 2014-15 vide order dated 6.10.2016. 2. At the outset, it was observed by the Bench that the instant appeal is time barred by limitation

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

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

Capital gain with respect to sale consideration (higher or AIR and ITR). 3. The assessment u/s 143(3) of the Act was completed on 14/08/2013 by determining the total income of Rs.8,74,550/- by making addition of Rs.2,56,280/- and Rs.50,000/- u/s 43CA and disallowed the expenses respectively. The learned Pr. CIT is of the opinion that

INCOME TAX OFFICER, WARD-1(1), JABALPUR vs. SMT. SHEELA RANI JAIN, JABALPUR

In the result, the Revenue‟s appeal is allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

143(3) read with section 263 of the Income Tax Act, 1961 („the Act‟ hereinafter), dated 27/02/2015, for Assessment Year (AY) 2009-10. 2. The appeal raises a single issue, i.e., whether the agricultural land sold by the assessee on 30/03/2009, i.e., during the relevant year, is a capital asset under the Act or not, on the sale of which

SMT. VANDANA SARAOGI,KATNI vs. PCIT(CENTRAL) BHOPAL AT JABA, JABALPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.2016-17 Smt Vandana Saraogi Vs. Principal Commissioner Prop. Mahalaxmi Industries, Ghantaghar, Of Income Tax (Central) Hanumanganj Ward, Katni-483222. Bhopal At Jabalpur Director General Of Income Tax, Aayakar Bhawan, 48, Arera Hills, Bhopal-462011. Pan: Asips2301L (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, C.A. Revenue By: Sh. Shravan Kumar Meena, Cit- Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 12.12.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit(Central), Bhopal At Jabalpur U/S 263 Of The Income Tax Act, 1961 (“Act”, For Short) Setting Aside The Assessment Order Passed By The Assessing Officer (Ao) U/S 153A Read With Section 143(3) Of The Act Dated 22.04.2021. The Grounds Of Appeal Are As Under:-

143(3) of the Act dated 22.04.2021. The grounds of appeal are as under:- “(1) On the facts and circumstances of the case, the order passed by the learned Principal Commissioner of Income Tax (Pr. CIT) under Section 263 of the Act is bad, both in the eyes of law and on facts. (2) On the facts and circumstances

SMT. RASHMI PAHARIYA,JABALPUR vs. PR.COMMISSIONER OF INCOME TAX-1, JABALPUR

In the result, the assessee‟s appeal is dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

capital gain arising out of the sale of immovable property chargeable u/s 50C has escaped assessment. In such circumstances, when the case was specifically reopened to examine the applicability of section 50C of the Act on sale of immovable property, passing assessment order without examining and verifying the same has rendered the assessment order passed u/s 147 r.w.s. 143(3

MAHESHWARI MUKUND DAS,JABALPUR vs. INCOME TAX OFFICER WARD 2(2), JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalemaheshwarimukunddas, Vs. Ito, Ward -2 1288, D B Vallbh Das Jabalpur Palace, Hanumantal, 2Nd Floor, Anxe Bldg, Jabalpur-482002, Aayakar Bhavan, Madhya Pradesh. Napier Town, Jabalpur-482001. Madhya Pradesh.

section 50C of the Act and computed the Long term capital gains of Rs.1,24,02,920/- and passed the order u/s 143(3