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

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

c) on 9.02.2022, both for the assessment year 2013-14. As both the orders emanate out of common issues, they are being taken up together for the sake of convenience. The grounds of appeal are as under: - “1. That 1. Prayer to Restore the Appeal and Consider Submission on Merits The appellant most respectfully submits that

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

C. Munshaw (Decd.), a treatise on the subject, is, thus, consistent with the binding decision in Kaushalyabai (supra), i.e., in principle, wherein the issue of notice u/s. 148(1) in the name of the assessee‟s deceased husband, Vishan Das, was considered by the Hon'ble Court as of no moment in view of she – who responded to the said

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

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

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

c)….. (d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

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

c)….. (d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

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

c)….. (d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

1) of the Act. Pursuant thereto, the Assessee appeared before the AO and stated that the original return filed should be treated as a return filed in response to the notice under Section 148 of the Act. The High Court observed that if thereafter, the AO found that there were problems with the return which required explanation by the Assessee

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

1) of the Act. Pursuant thereto, the Assessee appeared before the AO and stated that the original return filed should be treated as a return filed in response to the notice under Section 148 of the Act. The High Court observed that if thereafter, the AO found that there were problems with the return which required explanation by the Assessee

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

1) of the Act. Pursuant thereto, the Assessee appeared before the AO and stated that the original return filed should be treated as a return filed in response to the notice under Section 148 of the Act. The High Court observed that if thereafter, the AO found that there were problems with the return which required explanation by the Assessee

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

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

1) of the Act. Pursuant thereto, the Assessee appeared before the AO and stated that the original return filed should be treated as a return filed in response to the notice under Section 148 of the Act. The High Court observed that if thereafter, the AO found that there were problems with the return which required explanation by the Assessee

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

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

6. The Tribunal in Assessee’s own case I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh Poddar) Assessment Years:2010-11 to 2015-16 and in I.T.(SS)A. Nos.8 to 13/JAB/2019 (Manish Sarogi) Assessment Years:2010-11 to 2015-16 vide order dated 30/11/2023 held that issuance of notice u/s 143(2) is mandatory and non-compliance of the same

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

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

6. The Tribunal in Assessee’s own case I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh Poddar) Assessment Years:2010-11 to 2015-16 and in I.T.(SS)A. Nos.8 to 13/JAB/2019 (Manish Sarogi) Assessment Years:2010-11 to 2015-16 vide order dated 30/11/2023 held that issuance of notice u/s 143(2) is mandatory and non-compliance of the same

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

1, Kadam Kuna, Laxmipura Jabalpur. Ward, Sagar (MP) [PAN : AERPJ 5676 C] (Appellant) (Respondent) Appellant by : Shri Dhiraj Ghai, FCA Respondent by : Shri Sanjay Kumar, CIT-DR Date of hearing : 08/09/2022 Date of pronouncement : 16/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order under section

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