JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

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

reassessment was the failure on the part of the assessee in not disclosing the 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

SUNIL KUMAR PATHAK,REWA vs. INCOME TAX OFFICER WARD -1, , REWA

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesunil Kumar Pathak Vs. Ito, Ward – 1, 3Rd Floor, A Block, Shilpi Rewa-486001, Plaza, Pili Kothi, Madhya Pradesh. Rewa-486001, Madhya Pradesh. Pan/Gir No. : Arwpp9628A Appellant .. Respondent Appellant By : Shri.Dhiraj Ghai.Fca.Ar Respondentby : Shri.Shiv Kumar. Sr.Dr Date Of Hearing 15.09.2023 Date Of Pronouncement 10.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

reassessment proceedings though the reasseement notice issue by the Assessing officer is defective and further the CIT(A) erred in confirming the action of the assessing is sustaining the addition overlooking the voluminous material evidences filed in the assessment and appellate proceedings. On the first issue of validity of issue of notice U/sec148 of the Act, we find the Assessing

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.

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

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.

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

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.

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

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.

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

reassessment proceedings, for the benefit of the 5 | P a g e Nitin Sharma v. Pr. CIT Revenue. Suffice to state that we find the assessment proceedings to have been validly initiated, and the absence of jurisdictional fact for proceeding u/s. 153A(1) r/w s. 153C. The finality of concluded proceedings cannot be lightly, if at all, disturbed

DINESH JAT,SAGAR vs. CIT (A), SAGAR

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

8% of gross turnover can be considered as profit. It is humbly prayed that the addition may be deleted or referred back for proper assessment. 6. Prayer to Set Aside the Penalty as the Quantum Order Was Passed Ex Parte. The penalty initiated is arbitrary as there was no intent to conceal income or furnish inaccurate particulars. The proceedings were

DINESH JAT,SAGAR vs. CIT(A), NFAC

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

8% of gross turnover can be considered as profit. It is humbly prayed that the addition may be deleted or referred back for proper assessment. 6. Prayer to Set Aside the Penalty as the Quantum Order Was Passed Ex Parte. The penalty initiated is arbitrary as there was no intent to conceal income or furnish inaccurate particulars. The proceedings were

CHHAYA MASURKAR,BALAGHAT vs. NATIONAL FACELESS ASSESSMENT CENTER JURISDICTION OFFICER- ITO, BALAGHAT, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

reassessment proceeding was bad in law. The assessment order and CIT (A) order is bad in law for other reasons too. 3. On facts and in circumstances of the case and in law, the assessee was not required to file the return of income as her income was below taxable limit. 4. On facts and in circumstances of the case

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR

In the result, Ground No.1

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

13. We have considered the rival submissions. It is not in dispute that search and seizure action was taken in the case of the assessee on 30th January 2011. Therefore, assessing officer rightly proceeded against the assessee firm under section 153A of the Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B

SMT. ASHA YADAV,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JABALPUR

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2012-13 Smt. Asha Yadav V. Principal C.I.T.-1 Katra Ward, Bina Jabalpur Sagar Tan/Pan:Abzpu9749E (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Advocate Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 02 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Dated 26/3/2018 Passed By The Ld. Pr. C.I.T., Jabalpur U/S. 263 Of The Income Tax Act, Taking The Following Grounds: 1. That, The Order Passed By The Pr. Cit-1, Jabalpur U/S 263 Dated 26.03.2018 Is Arbitrary, Erroneous & Contrary To The Facts & Records Of The Assessment, Hence Liable To Be Set Aside. 2. That, On The Facts & Circumstances Of The Case, The Conclusion Of Pr. Cit-1, Jabalpur Regarding Contravention Of Provision U/S 40 A (3) Of The Act Is Erroneous. 3. That, On The Facts & Circumstance Of The Case, The Conclusion Of Pr. Cit-1, Jabalpur Regarding Applicability Of Section 194 C Of The Act Is Illegal, Arbitrary & Erroneous. 4. That, The Order Passed U/S 263 Of The Income Tax Act, 1961 Is Served To The Assessee On 09.04.2018, Hence The Order Is Clearly Barred By Limitation. 5. That, While Passing The Order U/S 263 No Reasonable & Proper Opportunity Of Being Heard Is Provided To The Assessee.

section 194 C of the Act is illegal, arbitrary and erroneous. 4. That, the order passed u/s 263 of the Income Tax Act, 1961 is served to the assessee on 09.04.2018, hence the order is clearly barred by limitation. 5. That, while passing the order u/s 263 no reasonable and proper opportunity of being heard is provided to the assessee

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

8. Notice u/s 148 of I.T. Act 1961 was issued on 07/01/2016. The reasons recorded indicate that - Notice u/s 148 was issued for escapement of income for no disallowance made u/s 40(a)(ia) of I.T. Act 1961 for interest paid without deduction of tax at source at Rs.3,23,670/- to Shriram Finance Ltd. Query letter dated 06/05/2016

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

8. Notice u/s 148 of I.T. Act 1961 was issued on 07/01/2016. The reasons recorded indicate that - Notice u/s 148 was issued for escapement of income for no disallowance made u/s 40(a)(ia) of I.T. Act 1961 for interest paid without deduction of tax at source at Rs.3,23,670/- to Shriram Finance Ltd. Query letter dated 06/05/2016

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

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 and loss account and duly returned as income for the year

SHRI ANAND PANDEY,REWA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the assessee‟s appeal is dismissed

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

section 263 of the Income Tax Act, 1961 („the Act‟, hereinafter) dated 14/11/2019 in respect of the assessee‟s assessment u/s. 147 r/w s. 143(3) of the Act dated 11/09/2017 for the Assessment Year (AY) 2010-11. 2.1 The brief facts of the case are that the assessee, along with one Shri Rakesh Singh, purchased a property, valued

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

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

8 Saurabh Singhai v. ITO as indeed to satisfy the mandate of audi alterm partem (see: Guduthur Brother vs. ITO [1960] 40 ITR 298 (SC); Estate of Late Rangalal Jajodia (supra); Sptd. Of Excise v. Pratap Rai [1978] 114 ITR 231 (SC)), case law on which is again legion. Two, we may clarify that even as we regard the notice