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.

148 of the Act, compliance of the procedure laid down under Sections 142 and 143 (2) is mandatory. On the admitted fact that beyond notice under Section 142(1), there was no notice issued under Section 143(2), and in the light of the fact that the very basis of the reassessment

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.

148 of the Act, compliance of the procedure laid down under Sections 142 and 143 (2) is mandatory. On the admitted fact that beyond notice under Section 142(1), there was no notice issued under Section 143(2), and in the light of the fact that the very basis of the reassessment

SMT. LALITA BAI KHANDELWAL vs. INCOME TAX OFFICER WARD 1,

In the result, appeal of the assessee is allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2007-08 Smt. Lalita Bai Khandelwal V. Income Tax Officer Mangalwara Chouraha Ward 1 Babai, Hoshangabad

sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped

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:

section 148 was passed in the name of the Sunil kumar pathak legal heir of late Ram Karan Pathak. Further CIT(A) has also passed appeal order in the name of SUNIL PATHAK ONLY and not in the name of SUNIL PATHAK legal Heir of the of late Ram Karan Pathak. 5.WITH OUT GROUND TO to 4 NUMBER 1 further

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, 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.

148 of the Act, compliance of the procedure laid down under Sections 142 and 143 (2) is mandatory. On the admitted fact that beyond notice under Section 142(1), there was no notice issued under Section 143(2), and in the light of the fact that the very basis of the reassessment

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.

148 of the Act, compliance of the procedure laid down under Sections 142 and 143 (2) is mandatory. On the admitted fact that beyond notice under Section 142(1), there was no notice issued under Section 143(2), and in the light of the fact that the very basis of the reassessment

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

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

sections 148, 142(1), or 144 was served at his correct residential address, and therefore, he was unaware of the reassessment

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

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

sections 148, 142(1), or 144 was served at his correct residential address, and therefore, he was unaware of the reassessment

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

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

reassessment dated 21/3/2016, thus, had no tax impact inasmuch as the tax payable was only consequent to the deemed total income u/s. 115-JB. No penalty, even as explained in CIT v. Nalwa Sons Investment Ltd. [2010] 327 ITR 543 (Del), is leviable u/s. 271(1)(c) under such circumstances. Special Leave Petition (SLP) against the said decision has been

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

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 was issued to enquire details of interest paid at Rs.3,23,670/- and TDS thereupon. In the case of assessee

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

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 was issued to enquire details of interest paid at Rs.3,23,670/- and TDS thereupon. In the case of assessee

VARSMA ENGINEERS GROUP,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), JABALPUR

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2008-09 Varhsma Engineer’S Group, Assistant Commissioner Of Vs. Income Tax, Vijay Nagar, Circle – 1(1), Jabalpur (M.P.) Jabalpur (M.P.) [Pan: Aaefv 7885Q] (Appellant) (Respondent) Appellant By Sh. H.S. Modh Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 12/10/2021 Date Of Pronouncement 22/10/2021

148(1) was issued on 29.7.2013, and its’ income reassessed at Rs.12,81,445 (Rs.12,81,450) by disallowing interest (Rs.1,98,930) 1 Varhsma Engineers’ Group v. Asst. CIT and remuneration (Rs. 4,62,705) to partners. It is the reopening of assessment as well as the disallowance on merits that is challenged in the instant appeal. The respective

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

reassessment proceedings, so that the reason does not hold, cannot be accepted. The reason, read holistically, speaks of non-compliance of the statutory provisions of section 80IB(13) read with s. 80IA(7); it noting a failure to comply with the said provisions. When the reason, as recorded, adverts to these provisions, the same have to be necessarily read into

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

148(1) and u/s. 263, held as under: „Unlike the power of reopening an assessment under section 147 of the Act, the power of revision under section 263 is not contingent on the giving of a notice to show cause. In fact, section 263 has been understood not to require any specific show-cause notice to be served

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

section, as long as the source of power exercised is available, would be of no moment (L. Hazarimal Kuthiala (supra); Hukumchand Mills Ltd. v. State of Madhya Pradesh & Anr. [1964] 52 ITR 583 (SC)). There are in fact several aspects to the matter – all in favour of saving the assessment proceedings, and even if the seized material had been

SHABANA KHAN,JABALPUR vs. PR-1, JABALPUR. COMMISSIONER OF INCOME TAX, JABALPUR

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

section 147 r/w s. 143(3), dated 1 | P a g e ITA Nos. 28 & 29/JAB/2022 (AY: 2012-13) Kadeer Khan & Anr. v. Pr. CIT 22/08/2019, for Assessment Year (AY) 2012-13, by the Principal Commissioner of Income Tax-1, Jabalpur („Pr.CIT‟) vide his separate orders of even date, i.e., 25/01/2022. 2. The brief facts of the case are that