INCOME TAX OFFICER, WARD-2, SATNA vs. SMT. SEEMA BHATTACHARYA, SATNA

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

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned appeals was passed on 05/08/2022. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only correction of those errors, do not therefore per se cause

INCOME TAX OFFICER, WARD-2, SATNA vs. SMT. JHARNA BHATTACHARYA, SATNA

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

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned appeals was passed on 05/08/2022. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only correction of those errors, do not therefore per se cause

RITA MANCHHANI ,JABALPUR vs. PR. CIT-1 JABALPUR, JABALPUR

In the result, the assessee‘s appeal is dismissed on the afore-said terms

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

44 lacs passed on 01/10/2014 and 19/12/2014 respectively. The assessment was accordingly completed accepting the returned income of Rs. 8,50,370. The ld. Pr. CIT was, on a review of the assessment order, of the view that the Assessing Officer (AO) had failed to examine the applicability of sec. 56(2)(vii)(b) of the Act, in which case

RAJADHAR SHARMA,PRITHVIPUR vs. INCOME TAX OFFICER, TIKAMGARH

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

Bench: Shri Anadee Nath Misshra

44 Ward No. 15, Kargunva Aayakar Bhawan, Near Utsav PAN:EPJPS5245R Garden, Jhasi Road. (Appellant) (Respondent) Appellant by Shri Varun Mittal, C.A. Respondent by Shri N. M. Prasad, Sr. D.R. 1 O R D E R (A) This appeal vide I.T.A. No.171/JBP/2024 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 10/10/2024

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

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

44,98,070 (under normal provisions of the Act) and at Rs. 8,17,28,568 (u/s. 115-JB), paying tax (including interest Rs.9.98 lacs) at Rs.102.50 lacs on the latter income, at which income the same was assessed u/s. 143(3) on 16.12.2010. Subsequently, it was observed that prior period income of Rs. 6636.02 lacs, credited to the profit