LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening of assessment, period of limitation provided in section 263(2) would commence from date of order of assessment u/s 143(1) and not from date on which order of reassessment u/s 147

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening of assessment, period of limitation provided in section 263(2) would commence from date of order of assessment u/s 143(1) and not from date on which order of reassessment u/s 147

A.C.I.T ,AKOLA CIRCLE, AKOLA vs. M/S LEBEN LABORATORIES PVT..LTD,, AKOLA

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

reopened and notice u/s. 148 of the Act was issued on 28-03-2008. In reassessment proceedings the deduction claimed by the assessee u/s. 80IB of the Act in respect of Unit Nos. III, IV and V were denied. Aggrieved against the assessment order dated 26-12-2008 passed u/s. 143(3) r.w.s. 147

M/S. LEBEN LABORATORIES PVT. LTD.,,AKOLA vs. ACIT, AKOLA CIRCLE, AKOLA, AKOLA

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

reopened and notice u/s. 148 of the Act was issued on 28-03-2008. In reassessment proceedings the deduction claimed by the assessee u/s. 80IB of the Act in respect of Unit Nos. III, IV and V were denied. Aggrieved against the assessment order dated 26-12-2008 passed u/s. 143(3) r.w.s. 147

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening u/s 147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening u/s 147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening u/s 147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening u/s 147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening u/s 147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reopening u/s 147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

In the result, the appeal filed by the department is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

u/s 147 of the Act and change of opinion is not permissible even within 4 years. “Reopening of an assessment on mere change of opinion without any tangible material is unsustainable - Assessing Officer deemed to have applied his mind if facts are on record and reopening under section 147 on change of opinion is not permissible even within 4 years

THE AMRAVATI PEOPLE CO-OP BANK LTD ( NOW MERGED IN THE COSMOS CO-OP BANK LTD),AMARAVATI vs. D.C.I.T. AMRAVATI CIRCLE, AMARAVATI

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 309/Nag/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-Op. Bank Limited (Now Merged In The Cosmos Co-Op. Bank Ltd.) C/O. Cosmos Co-Op Bank Ltd. Jawahar Road, Amravati-444601. Pan : Aaact5899B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee By : Shri S.G. Gandhi, Ar Revenue By : Smt. Agnes P. Thomas, Dr सुनवाईक"तार"ख / Date Of Hearing : 18.02.2022 घोषणाक"तार"ख / Date Of Pronouncement : 09.05.2022

147 of the Act in the absence of any valid approval/sanction u/s.151 of the Act, therefore, the assessment framed by him u/s. 143(3) r.w.s.147 of the Act, dated 18.03.2014 cannot be sustained and is liable to be struck down on the said count itself. 6. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the orders

MITHILESH JAGDEO SINGH PAWAR,AMRAVATI vs. ITO WARD-5, AMRAVATI

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 Mr. Mithilesh Jagdeo Singh Ito Ward-5 Pawar, Besides Dps, Vs. Ghatladki, Chandur Bazar, Saturna Road, Maharashtra - 444720. Maharashtra - 444605. Pan: Bpfpp6167L (Appellant) (Respondent) Present For: Assessee By : Ms. Mrudul Bhusari, Ld. Adv {Ld. Amicus Curie} Revenue By : Shri Surjit Kumar Saha, Ld. Sr. Dr Date Of Hearing : 26.06.2025 Date Of Pronouncement : 09.2025 O R D E R Per : Narender Kumar Choudhry:

assessment proceedings, cannot be reopened in the reassessment proceedings and thus the reassessment proceedings u/s 147 of the Act are unsustainable

PRADEEP DATTATRAYA BANGINWAR,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 28/Nag/2021 "नधा"रण वष" / Assessment Year : 2011-12 Pradeep Dattatraya Banginwar, At- Trimurti Sales, Datta Chowk, Yavatmal-445 001. Pan : Abcpb5111C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-Ii, Nagpur. ……""यथ" / Respondent Assessee By : Shri P.M. Gandhi, Ca Revenue By : Shri Vitthal Bhosale, Dr सुनवाई क" तार"ख / Date Of Hearing :17.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 06.04.2022

Assessing Officer vide his order passed u/s. 147 r.w.s 143(3) of the Act, dated 01.12.2018 4 Pradeep Dattatraya Bangirwar Vs. Pr CIT-II accepted his returned income and did not make any addition as regards the issue on the basis of which his case was reopened by him. 3. After culmination of the reassessment

AXYKNO CAPITAL SERVICES LTD,,NAGPUR vs. DCIT CIRCLE 1, NAGPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

reassessment of proceedings and instead what is required is some tangible material which suggest escapement of income. The information received from investigating wing constitutes a fresh material which is sufficient to form a basis for escapement of income. Therefore, we are of the considered view that reopening as done by the AO is legally tenable and accordingly dismiss the ground

NEELAM JANARDHAN RACHALWAR,CHIMUR vs. ITO WARD-2, CHANDRAPUR, CHANDRAPUR

In the result, Assessee’s appeal is allowed

Bench: Shri Narender Kumar Choudhryneelam Janardhan Ito, Ward-2, Chandrapur Rachalwar, Sai Mandir Road, Tilak Ward, Chimur, Vs. Chandrapur, Maharashtra Pan: Adqpr 7539 E (Appellant) (Respondent)

u/s 147 of the Act by recording the reasons for reopening and issuing notice dated 28/02/2019 u/sec. 148 of the Act. 9. The Ld. AO during the course of assessment proceedings, also observed that the Assessee vide agreement to sale dated 24/08/2015 had purchased land at Mouza Vadala Paiku Tal- Chimur, District Chandrapur for a consideration of Rs. 70.00 lakhs

MAMTA SANJAY DAND,BULDHANA vs. THE INCOME-TAX OFFICER, WARD 1, KHAMGAON, BULDHANA

In the result, appeal filed by the assessee stands allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymamta Sanjay Dand, Ito, Ward – 1, Khamgaon Akdo Jain Society, Vs Near Govind Nagar, At Post Malkhapur, Dist. Buldhana, Maharashtra-443101 Pan : Azgpd 6958 F Assessee Respondent Assessee By : Shri Sanjeev Mutha, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 23.02.2026 Date Of Pronouncement : 07.04.2026

assessment order. 4. Learned counsel for the assessee has submitted that the second reopening u/s 148 is bad in law. Earlier reassessment was already completed u/s 147

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal for assessment year 2005–06,

Bench: Shri P.K. Bansal & Shri Amarjit Singh

reopen the assessments or reassessments already made (without having the need to follow the strict provisions or complying with the strict conditions of Sections 147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

147 of the I.T. Act, the AO is empowered to reopen the assessment, if he/she has reasons to believe that the income chargeable to tax has escaped assessment. In the present case, notice u/s 148 of the I.T. Act was issued and served to the assessee after following due procedure as provided by Income Tax Act and also copy