MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shall become academic only

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

JOINT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act. 16. That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of Section 142(2-A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act. 16. That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of Section 142(2-A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act. 16. That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of Section 142(2-A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act. 16. That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of Section 142(2-A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act. 16. That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of Section 142(2-A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act. 16. That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of Section 142(2-A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

reassessment in cases where search has been conducted. Thus, the legislature 16 Shri Ritesh Madnani Vs. ACIT, CC-1, Raipur (C.G.) ITA Nos. 58, 59, 60 & 61/RPR/2026 wanted the assessments/reassessments of search and seizure cases should be made with the prior approval of superior authorities which also means that the superior authorities should apply their minds on the material

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

reassessment in cases where search has been conducted. Thus, the legislature 16 Shri Ritesh Madnani Vs. ACIT, CC-1, Raipur (C.G.) ITA Nos. 58, 59, 60 & 61/RPR/2026 wanted the assessments/reassessments of search and seizure cases should be made with the prior approval of superior authorities which also means that the superior authorities should apply their minds on the material