ANIL NACHRANI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 47/Rpr/2022) (Assessment Year: 2012-13)

Income Tax Act with reference to the provisions of Section 147 dealing with re-assessment. The facts were that the assessment was sought to be reopened under Section 147 and notice under section 148 was issued. Validity of reopening was not challenged up to Tribunal and additions were challenged on merits only. The Tribunal Restored the matter to the Assessing

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

reassessment made u/s 147 is invalid as there is addition made of Rs.41,55,130 on count of undisclosed business income

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

reassessment made u/s 147 is invalid as there is addition made of Rs.41,55,130 on count of undisclosed business income

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

reassessment made u/s 147 is invalid as there is addition made of Rs.41,55,130 on count of undisclosed business income

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), BILASPUR vs. M/S JAGANNATHDAS HARICHANDMAL JEWELLERS PVT. LTD, RAIGARH

In the result appeal of revenue is partly allowed in terms of our observations herein above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.106/Rpr/2022 िनधा"रण वष" /Assessment Year: 2012-13 The Assistant Commissioner Of Vs M/S. Jagannathdas Harichandmal Income Tax (Central), Bilaspur Jewellers Pvt. Ltd. Sadar Bazar, Raigarh (C.G.) Pan: Aaccj2840G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri Choudhary N.C. Roy, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 14/07/2023 घोषणा क" तार"ख/Date Of Pronouncement : 22/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Bhopal, Dated 16.03.2022 Which In Turn Arises From The Order By Ld. Assessing Officer U/S 143(3) R.W.S. 147 Dated 30.12.2018 For A.Y.2012-13. The Grounds Of The Appeal Raised By The Revenue Are As Under: “ 1. Whether On The Fact & In The Circumstances Of The Case In Law, While Holding Assessment Passed U/S 147 R.W.S. 143(3) Of Act As Invalid & Void-Ab-Initio, The Ld. Cit(A) Completely Ignored The Fact That During The Course Of Survey, The Assessee Failed To Discharge Its Burden In Establishing 'The Identity, Creditworthiness & Genuineness Of The Transactions As Required U/S 68 Of The Income Tac Act. Ld. Cit(A) Erred In Ignoring That Reassessment Proceeding Are Based On Fresh Facts/Information Rather Than Change Of Opinion. 2. Whether On The Fact & In The Circumstances Of The Case In Law, The Ld.Cit(A) Erred In Ignoring That Confirmation Of Concealment Of Income/Disclosure Made In Statement Recorded During Survey U/S 133A Of Act Is An Information, Though Not Conclusive, Which May Be Used In Regular Assessment Or Reassessment Proceedings.

additions under reassessment proceedings u/s 147 of the Act on the basis of change of opinion. Observations of Ld CIT(A) in this respect are reproduced as under:- 3.1.2 I have considered the factual matrix of the case, plea raised by the appellant and findings of the AO. This is a matter of fact that this case of the appellant

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

Additional Ground No.2: 2.1. That Assessment order passed u/s 153A/143(3) for relevant assessment years by the Ld. AO is invalid and void ab initio under non-est approval u/s 153D of the Act, therefore, the Pr. CIT in absence of a valid order passed by the AO cannot revise the same u/s 263 of the Act. 2.2. That

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

Additional Ground No.2: 2.1. That Assessment order passed u/s 153A/143(3) for relevant assessment years by the Ld. AO is invalid and void ab initio under non-est approval u/s 153D of the Act, therefore, the Pr. CIT in absence of a valid order passed by the AO cannot revise the same u/s 263 of the Act. 2.2. That

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

Additional Ground No.2: 2.1. That Assessment order passed u/s 153A/143(3) for relevant assessment years by the Ld. AO is invalid and void ab initio under non-est approval u/s 153D of the Act, therefore, the Pr. CIT in absence of a valid order passed by the AO cannot revise the same u/s 263 of the Act. 2.2. That

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

Additional Ground No.2: 2.1. That Assessment order passed u/s 153A/143(3) for relevant assessment years by the Ld. AO is invalid and void ab initio under non-est approval u/s 153D of the Act, therefore, the Pr. CIT in absence of a valid order passed by the AO cannot revise the same u/s 263 of the Act. 2.2. That

SMT. PRABHA KHANDELWAL L/H OF LATE OMPRAKASH KHANDELWAL, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 55/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Late Omprakash Khandelwal (Through Legal Heir:Smt.Prabha Khandelwal) B-107, Surya Residency, Opposite M.J. College Kohka Road, Bhilai(C.G.)-490023 Pan: Anspk3247N .......अपीलाथ" / Appellant बनाम / V/S.

reassessment u/s. 147”. 12. Ostensibly, the proceedings u/s. 147 of the Act had been initiated by the AO, for the reason that though the assessee who had not filed his return of income for A.Y 2010-11, but had made substantial amount of cash deposits of Rs.1,02,80,685/- (supra) in his saving bank account, which were not disclosed

SMT. PUSHPA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

SMT. TILOTTAMA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

SANJOG JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

SANJOG JHABAK L/H OF LATE GAUTAM CHAND JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

SAMPAT LAL JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

SANKET JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

SMT. SUSHILA DEVI JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

Income-tax Officer has exercised the quasi-judicial power vested with him in accordance with law and arrived at conclusion, therefore, the view so taken by him cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the same. Also, we find that a similar view had been taken by the Hon’ble High

RAHUL BAJPAI,IDGAH CHOWK vs. ACIT CIRCLE 1(1), SHRI RAM PLAZA

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.348/Rpr/2023 "नधा"रण वष" / Assessment Year: 2014-15 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S.

147 of the Income-tax Act, 1961 (in short ‘the Act’) dated 30.12.2019 for the assessment year 2014-15. The assessee has assailed the impugned order on the following grounds of appeal before us: "1. That the order u/s 250 as passed by the Ld.CIT (Appeals) is bad in law as well as on facts. 2. That the reopening

INCOME TAX OFFICER-1(1), BILASPUR vs. MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD. , BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

Income Tax Act, 1961, such action is time-barred. It is therefore prayed that the reassessment proceedings be quashed. 5. The assessment proceedings initiated via notice u/s 148 dated 31.03.2021 (issued on 01.04.2021) is illegal, as no prior approval was obtained u/s 151 from the appropriate authority, violating the amended provisions and the Hon'ble Supreme Court's ruling. Accordingly