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

263 w.e.f. 01/6/2015, it represents the well-settled law, for which reference may be made to Gee Vee Enterprises v. CIT (Addl.) [1975] 99 ITR 375 (Del), rendered on a review of judicial precedents, which are legion, including by the Apex Court and the Hon‟ble jurisdictional High Court. It, nevertheless, becomes incumbent on the revisionary authority to, even

SHAKUNTALA SINGHVI,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX-1,JABALPUR, JABALPUR

In the result, the assessee‟s appeal is allowed

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

263 of the Income Tax Act, 1961 („the Act‟ hereinafter) dated 21/03/2022, in respect of the assessee‟s assessment u/s. 147 read with section 143(3) of the Act dated 11/12/2019 for Assessment Year (AY) 2013-14. 2. The sole issue leading to the revision of the assessee‟s reassessment

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

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

263 of the Income Tax Act, 1961 („the Act‟ hereinafter) in respect of their assessments under 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

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

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

263 of the Income Tax Act, 1961 („the Act‟ hereinafter) in respect of their assessments under 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

ALOK KUMAR JAIN ,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (1) JABALPUR, JABALPUR

In the result, the appeal by the assessee is dismissed

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

263 of the Income Tax Act, 1961 („the Act‟ hereinafter) by the Principal Commissioner of Income Tax („Pr. CIT‟ for short) in respect of his assessment u/s. 147 read with section 144B of the Act, dated 17/09/2021 for Assessment Year (AY) 2014-15. 2. The background of facts of the case in brief are that the assessee, who had initially

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

2. That pursuant to order passed u/s 263 of the Act; the first query letter u/s 142(1) issued on 29.04.2019 was duly replied as reproduced in the Asstt. order passed U/Ss 263 r.w.s. 144 of the Act. Ord. did. 16.10.2019. 3. That the assessee's Reply that letters u/s 142(1) dtd 05.09.2019 and 07.08.2019 based on original return

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

2. That pursuant to order passed u/s 263 of the Act; the first query letter u/s 142(1) issued on 29.04.2019 was duly replied as reproduced in the Asstt. order passed U/Ss 263 r.w.s. 144 of the Act. Ord. did. 16.10.2019. 3. That the assessee's Reply that letters u/s 142(1) dtd 05.09.2019 and 07.08.2019 based on original return

SHRI ANAND PANDEY,REWA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the assessee‟s appeal is dismissed

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

section 263 of the Income Tax Act, 1961 („the Act‟, hereinafter) dated 14/11/2019 in respect of the assessee‟s assessment u/s. 147 r/w s. 143(3) of the Act dated 11/09/2017 for the Assessment Year (AY) 2010-11. 2.1 The brief facts of the case are that the assessee, along with one Shri Rakesh Singh, purchased a property, valued

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