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Addition to Income4 Section 143(2)3 Section 143(3)3 Section 133A2 Survey u/s 133A2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR

Section 133ASection 143(2)Section 292BSection 43C

120 ITR 49, CIT v Dewa Cine Corporation [1968] 68 ITR 240, and CIT v Bakelal Vaidya [1971] 79 ITR 594 and hon'ble Madhya Pradesh High Court decision in the case of CIT v Moped and Machines 2006] 281 ITR 52 and hon ble ITAT Jabalpur Bench decision in the case of ACIT v Thermoflics India

ABHISHEK PUROHIT, SAGAR,SAGAR vs. ITO WARD (3) SAGAR, SAGAR

Appeal of the assessee stands allowed for statistical purposes

ITA 47/JAB/2022[2016-17]Status: DisposedITAT Jabalpur07 Jul 2023AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2016-17 Abhishek Purohit, Vs. Ito, Kotwali Road, Ward (3), Behind Putrishala School, Sagar Sagar. Pan : Asbpp 4859M (Appellant) (Respondent) Appellant By Shri Rahul Bardia, Ca Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 05/07/2023 Date Of Pronouncement 07/07/2023

Section 144Section 234BSection 271(1)(C)Section 271(1)(b)Section 68

120/- and income from other sources at Rs.67,602/-. The case of the assessee was selected for limited scrutiny under the CASS guidelines for the reason “large cash deposit in Saving Bank Account(s) (AIR, Total turnover and other income in Part-A, P&L of ITR).” It was noticed that the assessee had made deposits aggregating to Rs.87

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1

Section 143(3)Section 250

Section 143(3) of the Income Tax Act, 1961 dated 29.03.2016, passed by the Assistant Commissioner of Income Tax, Circle-Satna, was illegal and bad in law. 3. That the additions so made and confirmed by CIT(A)-1, Jabalpur being contrary to the provisions of law and facts may kindly be deleted in full. 4. That

HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,

In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed

ITA 176/JAB/2016[2005-06]Status: DisposedITAT Jabalpur29 Nov 2022AY 2005-06

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

For Appellant: NoneFor Respondent: Shri Ravi Mehrotra Sr. DR

Section 142(1)Section 143(3)Section 254(2)Section 43B

120(4)(b) by the CIT-1, Jabalpur, authorising him to act as an AO. True, there is no issue of notice u/s. 143(2) for AY 2004-05 on or after 30/11/2006. How could, one wonders, that invalidate the notice u/s. 143(2) dated 17/3/2005 by the Asst. CIT, Circle Chhindwara, i.e., the incumbent AO, duly served