RJKUMAR VALECHA L/H OF LATE SHRI GHANSHYAM DAS VALECHA,JABALPUR vs. DCIT CIRCLE 2(1), JABAPUR

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2012-13 Rajkumar Valecha L/H Of Late V. Dcit Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. Pan:Abjpv5609E (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate Respondent By: Shri Rahul Padha, Jc-2 Date Of Hearing: 11 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

capital gain on sale of land was disclosed in the return of income filed by the assessee. The reopening is illegal. 7. The service of notice u/s 148 on 01.04.2019 is barred by limitation for reopening of assessment. The notice u/s 148 and subsequent proceedings should be quashed in toto. 8. The appellant craves permission to raise any other ground

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

47,779/- was made. 4. Aggrieved, the assessee filed appeal before Ld.CIT(A) in both the AYs. By way of the impugned order(s), Ld.CIT(A) following the finding of Tribunal in the case of the assessee itself for earlier assessment years, has deleted the addition. For ready-reference, finding of Ld.CIT(A) in AY 2016-17 is reproduced

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

47,779/- was made. 4. Aggrieved, the assessee filed appeal before Ld.CIT(A) in both the AYs. By way of the impugned order(s), Ld.CIT(A) following the finding of Tribunal in the case of the assessee itself for earlier assessment years, has deleted the addition. For ready-reference, finding of Ld.CIT(A) in AY 2016-17 is reproduced