KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

The appeals of the assessees are allowed

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

2. The Hon'ble Third Member vide order dated 09/10/2023 decided the respective questions framed by the Judicial Member and the Accountant Member as under: “31. Having heard the parties and having considered the material on record, at the outset, I find the matter to be covered by the decision of the Supreme Court in the case

M/S ANUSHREE ENGINEERING,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

In the result, subject to the caveat stated at para 3

Bench: Sh. Sanjay Arora, Hon'Ble

section 143(3) and u/s. 143(3) 1 ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 confirming the levy of penalty u/s. 271(1)(c) of the Act, for the Assessment Year (AY) 2006-07. 2.1 The facts of the case

M/S.ANUSHRI ENGINEERING,JABALPUR vs. INCOME TAX OFFICER WARD 2(1), JABALPUR

In the result, subject to the caveat stated at para 3

Bench: Sh. Sanjay Arora, Hon'Ble

section 143(3) and u/s. 143(3) 1 ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 confirming the levy of penalty u/s. 271(1)(c) of the Act, for the Assessment Year (AY) 2006-07. 2.1 The facts of the case

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

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

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

2. Prayer Based on Identical Matter for AY 2014-15-Consistency of Approach It is most humbly submitted that the appellant's case for AY 2014-15 involved an identical fact pattern, including reopening under section 147 r.w.s. 144 based on AIR information of cash deposits, and was decided ex parte. In that case, the Hon'ble CIT(A) (vide

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

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

2. Prayer Based on Identical Matter for AY 2014-15-Consistency of Approach It is most humbly submitted that the appellant's case for AY 2014-15 involved an identical fact pattern, including reopening under section 147 r.w.s. 144 based on AIR information of cash deposits, and was decided ex parte. In that case, the Hon'ble CIT(A) (vide

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

reassessment shall be passed by the assessing officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of Section 153A or assessment year referred to in clause (b) of sub-section (1) of Section 153B except with the prior approval of Joint Commissioner.” Therefore, for passing the impugned