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

3 does not and cannot override the necessity of fulfilling the conditions set out in the substantive part of s. 147 AO has to assess or reassess the income (“such income”) which escaped assessment and which was the basis of the formation of belief and if he does so, he can also assess or reassess any other income which

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

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

3. Prayer for Parity With AY 2014-15: Same Facts, Penalty Not Levied Post-Set Aside In a factually identical situation for AY 2014-15, involving similar deposit-based additions and non-compliance due to lack of technical knowledge, the Hon'ble CIT(A) set aside the reassessment order and referred the matter back to the AO. Consequently, no penalty

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

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

3. Prayer for Parity With AY 2014-15: Same Facts, Penalty Not Levied Post-Set Aside In a factually identical situation for AY 2014-15, involving similar deposit-based additions and non-compliance due to lack of technical knowledge, the Hon'ble CIT(A) set aside the reassessment order and referred the matter back to the AO. Consequently, no penalty

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