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

2. C.I.T. vs. Jet Airways (I) Ltd. [2011] 311 ITR 236. 3. ITO vs. Shri Khajanchand Chhabra in ITA No.164/JAB/2006, passed on 2/8/2006. 3. The ld. D.R., on the other hand, has placed strong reliance on the impugned order. 4. A reading of the reasons recorded by the A.O. for forming belief of escapement of income shows that such reasons

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

153(2)). There is in fact no, nor could be any, dispute on this aspect of the matter. The assessment proceedings were accordingly commenced, and the subsequent death of the MKJ during the assessment proceedings would not operate to disrupt or impair this jurisdiction, 2 Saurabh Singhai v. ITO since validly assumed, in any manner. Assessment was finally framed

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

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

reassessment order and referred the matter back to the AO. Consequently, no penalty could arise in that year. It is prayed that the appellant be afforded the same equitable treatment for AY 2013-14. 4. Genuine and Bona Fide Error, Not Wilful Non-Compliance - No Mens Rea The appellant is a small trader, not well-versed in digital systems

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

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

reassessment order and referred the matter back to the AO. Consequently, no penalty could arise in that year. It is prayed that the appellant be afforded the same equitable treatment for AY 2013-14. 4. Genuine and Bona Fide Error, Not Wilful Non-Compliance - No Mens Rea The appellant is a small trader, not well-versed in digital systems