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

4 of 6 disclosure by the assessee, or discovered by him on the basis of the facts disclosed or otherwise, the assessing authority has to draw inferences as to certain other facts. But on the primary facts it is for the taxing authority to draw inferences. It is not necessary for the assessee to draw inferences for him. "Reason

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

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

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