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

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

144, without providing an effective opportunity of hearing, is violative of the principles of natural justice and liable to be set aside. 4. Reassessment is Without Proper Foundation - Absence of Tangible Material The reopening of the assessment under section 147 is purely based on AIR-reported bank deposits without any independent verification or tangible evidence. This amounts to a borrowed

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:

144 of the Act dated 03.12.2018. 4. Aggrieved by the assesseement order, the assessee has filed an appeal before the CIT(A). The assessee has challenged the validity of reassessment proceedings and the additions by the A.O. Whereas the CIT(A) has considered the grounds of appeal, submissions of the assessee, findings of the AO and remand report

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

144 of the Act were the same as in the regular asstt. order u/s 143(3) of the Act dtd. 26.02.2014 as well in the asstt. order passed U/Ss 143(3)/147 dtd. 20.06.2016. 4. That the AO has not recorded any satisfaction for levying penalty norinitiated any penalty u/s 271(1)(b) in the body of Asstt. order

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

144 of the Act were the same as in the regular asstt. order u/s 143(3) of the Act dtd. 26.02.2014 as well in the asstt. order passed U/Ss 143(3)/147 dtd. 20.06.2016. 4. That the AO has not recorded any satisfaction for levying penalty norinitiated any penalty u/s 271(1)(b) in the body of Asstt. order

VISHWANATH SINGH RATHODE,HOSHANGABAD vs. INCOME TAX OFFICER-1,, ITARSI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

147 for reassessment which is not justified and bad in law. 5. The assesse reserves the right to append, alter or delete any ground (S) of appeal upto the time of hearing of appeal.” Page 2 of 4 2. The facts giving rise to the present appeal are in this case the case was taken up for scrutiny

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

147 r/w s. 143(3) dated 21.3.2016. The same was further modified u/s.154 (on 11.01.2017) to bring on record the income under Minimum Alternate Tax (MAT) regime at Rs. 817.29 lacs, which income had remained unchanged. The said reassessment and modification were not challenged in appeal', attaining finality. 2.2 In the penalty proceedings, initiated on 21.3.2016, the assessee's explanation