RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

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

capital gains were attracted in the hands of the assessee as per provisions of Section 48 & 50C of the Act. He, therefore, added back a sum of Rs.69,00,845/- to the income 3 A.Y. 2014-15 Rajendra Sahu of the assessee on this account. The Ld. AO also observed that there were credit entries in the Bank Account No.225104000017736

BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

section 250 of the Income Tax Act, 1961 is illegal and bad in law being ex-parte, thus violating the "principle of natural justice", by not giving proper opportunity to the assessee; who was bedridden due to heart problem and 1 | P a g e was thus prevented in giving replies to the notices which is a reasonable cause

RAJMATA KAVITESHWARI DEVI,SATNA vs. INCOMETAX OFFICER , SATNA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

3. The learned Commissioner of Income tax (Appeal) (NAFC) was not Justified in confirming the action of AO treating the cash deposits as unexplained income without considering the ITR filed by the appellant and determining the stamp duty value of Rs. 1,54,00,000/- on sale of land as income from other sources, when the transaction in capital asset

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

3. The assessment order framed under section 147 read with section 144B of the Income Tax Act on 25/10/2021 is barred by limitation in view of the section 153(2) ought to have been completed before 31/03/2021. The assessment order should be quashed. 4. The learned AO as well as CIT(A) has failed to appreciate that proviso added