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

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 filed his return of income for the relevant year at Rs. 2,28,630, was subject to reassessment

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

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

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

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 his separate orders of even date, i.e., 25/01/2022. 2. The brief facts of the case are that

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

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

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 his separate orders of even date, i.e., 25/01/2022. 2. The brief facts of the case are that

CHHAYA MASURKAR,BALAGHAT vs. NATIONAL FACELESS ASSESSMENT CENTER JURISDICTION OFFICER- ITO, BALAGHAT, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

reassessment proceeding was bad in law. The assessment order and CIT (A) order is bad in law for other reasons too. 3. On facts and in circumstances of the case and in law, the assessee was not required to file the return of income as her income was below taxable limit. 4. On facts and in circumstances of the case

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

28,602/- is correctly allowed in accordance with law and there is no scope to excessive power u/s 263 of I.T. Act 1961. 6. The Hon'ble Pr. CIT-2, Jabalpur has set aside the assessment framed u/s 143(3) r.w.s. 147 despite of the fact findi ngs recorded by A.O. in reassessment framed pursuance to notice

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

28,602/- is correctly allowed in accordance with law and there is no scope to excessive power u/s 263 of I.T. Act 1961. 6. The Hon'ble Pr. CIT-2, Jabalpur has set aside the assessment framed u/s 143(3) r.w.s. 147 despite of the fact findi ngs recorded by A.O. in reassessment framed pursuance to notice

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

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

section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) for Assessment Year (AY) 2008-09 vide order dated 12.09.2016. 2.1 The facts of the case, to the extent relevant, are that the assessee, a Government company in the business of power generation, filed its' return of income for the relevant year on 29/9/2009 at an income

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

reassessment proceedings, for the benefit of the 5 | P a g e Nitin Sharma v. Pr. CIT Revenue. Suffice to state that we find the assessment proceedings to have been validly initiated, and the absence of jurisdictional fact for proceeding u/s. 153A(1) r/w s. 153C. The finality of concluded proceedings cannot be lightly, if at all, disturbed