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“Section 1(2)”

Section References (mined)Section 1Section 1(2)33 judgments

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

ITA 251/RJT/2024[2017-18]Status: DisposedITAT Rajkot08 Dec 2025AY 2017-18
For Appellant: Shri Abhimanyu Singh Yadav, Ld. Sr. DRFor Respondent: Shri D. M. Rindani, Ld. AR
Section 115BSection 143(3)Section 68

held as follows:\n\"4.2 As regards the assessee's second, without prejudice, argument, i.e., qua non-\nretrospectively, we find considerable force therein. Section 1(2) of the Amending Act provides\nthat save as otherwise provided therein, it shall come into force “at once”. The same only\nconveys the intent

RAJAGOPAL KARTHIKEYAN,ERODE vs. ITO WARD 2(1), ERODE

In the result, appeal filed by the assessee is allowed

ITA 3326/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 May 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr.S.Sridhar, Advocate (Erode)For Respondent: Smt.Gouthami Manivasagam
Section 133(6)Section 143(2)Section 143(3)Section 44ASection 68Section 69A

following reasons. a. The Specified Bank Notes (Cessation of Liabilities) Act, 2017 came into being from 31st December, 2016 (section 1(2) of the Act) b. Section 13 of the Act clearly states the provisions of Specified Bank Notes (Cessation of Liabilities) ordinance, 2016 will prevail till 6 enactment

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 448/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 143(3)Section 68Section 69C

held as under:-\n4.2 As regards the assessee's second, without prejudice, argument, i.e.,\nqua nonretrospectivity, we find considerable force therein. Section 1(2)\nof the Amending Act provides that save as otherwise provided therein, it\nshall come into force „at once. The same only conveys the intent for,\nexcept

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 447/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 143(3)Section 68Section 69C

held as under:-\n4.2 As regards the assessee's second, without prejudice, argument, i.e.,\nqua nonretrospectivity, we find considerable force therein. Section 1(2)\nof the Amending Act provides that save as otherwise provided therein, it\nshall come into force „at once. The same only conveys the intent for,\nexcept

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

held as under:- 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as Sh. Dheeraj Singh Sisodiya vs. DCIT otherwise provided therein, it shall come into force “at once‟. The same

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

held as under:- 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as Sh. Dheeraj Singh Sisodiya vs. DCIT otherwise provided therein, it shall come into force “at once‟. The same

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

held as under:- 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as Sh. Dheeraj Singh Sisodiya vs. DCIT otherwise provided therein, it shall come into force “at once‟. The same

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

held as under:- 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as Sh. Dheeraj Singh Sisodiya vs. DCIT otherwise provided therein, it shall come into force “at once‟. The same

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

held as under:- 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as Sh. Dheeraj Singh Sisodiya vs. DCIT otherwise provided therein, it shall come into force “at once‟. The same

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

held as under:- 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as Sh. Dheeraj Singh Sisodiya vs. DCIT otherwise provided therein, it shall come into force “at once‟. The same

SH. SANJAY GODHA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2024[2017-18]Status: DisposedITAT Jaipur29 Aug 2024AY 2017-18

Bench: This Tribunal. The Said Order Of The Ld. Cit(A) Arises Because The Assessee Preferred An Appeal Before Him Against The Order Dated 20/11/2019 Passed Under Section 143(3) Of The Income Tax Act, By Acit, Circle-01, Jaipur.

For Appellant: Sh. P. C. Parwal, FCAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

held as under:- 4.2 As regards the assessee’s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as otherwise provided therein, it shall come into force „at once". The same only conveys the intent for, except

PANKAJ SURECH RACH,MUMBAI vs. INCOME TAX OFFICER, INT TAX WARD 4(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2290/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Ms. Kinjal Bhuta, A/RFor Respondent: Shri Anil Sant, Addl. CIT D/R
Section 147Section 148Section 148ASection 149Section 151Section 50C

1stJuly, 2021, a similar savings clause could have been inserted, which has not been done. We agree with Mr. Pardiwalla because as per section 1(2)(a) of the Finance Act, 2021, the amendments to sections 147 to 153 of the Act shall come into force on 1st April

SMT. PRIYANKA GUTPA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result, the appeal of the assessee is allowed

ITA 143/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jul 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 115BSection 127Section 132Section 139Section 142(1)Section 153CSection 68

Priyanka Gupta vs. ACIT 4.2 As regards the assessee‟s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as otherwise provided therein, it shall come into force „at once‟. The same only conveys the intent

GARGI GLOBAL ACADEMY SANSTHAN,SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

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

ITA 260/JPR/2024[2016-17]Status: DisposedITAT Jaipur05 Jul 2024AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Anil Dhaka (CIT)
Section 115BSection 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153CSection 69

held as under:- 4.2 As regards the assessee"s second, without prejudice, argument, i.e., qua nonretrospectivity, we find considerable force therein. Section 1(2) of the Amending Act provides that save as otherwise provided therein, it shall come into force „at once". The same only conveys the intent for, except

VIVEKANDA SHIKSHA SAMITI,PALWAS ROAD, SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

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

ITA 203/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Jul 2024AY 2017-18
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Anil Dhaka (CIT)
Section 115BSection 127Section 132Section 143(2)Section 143(3)Section 153CSection 69

held as under:-\n4.2 As regards the assessee s second, without prejudice, argument, i.e., qua\nnonretrospectivity, we find considerable force therein. Section 1(2) of the\nAmending Act provides that save as otherwise provided therein, it shall come into\nforce „at once. The same only conveys the urgency, so that

GANAPATHY CHANDRASEKARAN,ERODE vs. DCIT, CIRCLE-1, ERODE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 776/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Jun 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 776/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income Ganapathy Chandrasekaran, V. Tax, 93, Erode Main Road, Circle -1, Ganapathypalayam, Erode. Erode – 638 153. [Pan: Abrpc-3073-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate (Erode) ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. S. Sridhar, Advocate (Erode)For Respondent: Shri. D. Hema Bhupal, JCIT
Section 69A

following reasons. a. The Specified Bank Notes (Cessation of Liabilities) Act, 2017 came into being from 31st December, 2016 (section 1(2) of the Act) b. Section 13 of the Act clearly states the provisions of Specified Bank Notes (Cessation of Liabilities) ordinance, 2016 will prevail till enactment of this

SMT. RAJNI GUTPA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result, appeal of the assessee is allowed

ITA 45/JPR/2024[2017-18]Status: DisposedITAT Jaipur04 Jun 2024AY 2017-18
For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 115BSection 132Section 139Section 153ASection 68

n15.12.2016 held as under:-\n4.2 As regards the assessee's second, without prejudice, argument, i.e., qua\nnonretrospectivity, we find considerable force therein. Section 1(2) of the\nAmending Act provides that save as otherwise provided therein, it shall come into\nforce „at once“. The same only conveys the intent

SH. GOPAL SINGH SUNDA,SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

ITA 797/JPR/2023[2018-19]Status: DisposedITAT Jaipur30 May 2024AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Arvind Kumar (CIT)
Section 127Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 69C

held as under:-\n4.2 As regards the assessee\"s second, without prejudice, argument, i.e., qua\nnonretrospectivity, we find considerable force therein. Section 1(2) of the\nAmending Act provides that save as otherwise provided therein, it shall come\ninto force „at once". The same only conveys the intent for, except

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