“annual information statement”

Chapter XIV - Assessment ProcedureSection 285BBSection 285BB51 judgments

Judgments citing annual information statement

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kalpana Khatoria, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 947/JPR/2025[2016-17]Status: DisposedITAT Jaipur22 Aug 2025AY 2016-17

For Appellant: Sh. Annand Pareek, AdvFor Respondent: Sh. Dinesh Badgujar, Addl.CIT

Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with Kalpana Khatoria, Jaipur. income

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kalpana Khatoria, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 946/JPR/2025[2015-16]Status: DisposedITAT Jaipur22 Aug 2025AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Annand Pareek, AdvFor Respondent: Sh. Dinesh Badgujar, Addl.CIT

Section 143Section 147Section 148Section 153ASection 153C

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Ashok Kumar Singhi, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 942/JPR/2025[2016-17]Status: DisposedITAT Jaipur22 Aug 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. R.K. Bhatra, C.AFor Respondent: Mrs. Alka Gautam CIT-DR (through V.C.)

Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Ashok Kumar Singhi, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 941/JPR/2025[2015-16]Status: DisposedITAT Jaipur22 Aug 2025AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. R.K. Bhatra, C.AFor Respondent: Mrs. Alka Gautam CIT-DR (through V.C.)

Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Ashok Parwal, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 53/JPR/2025[2015-16]Status: DisposedITAT Jaipur07 Jul 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 53/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Joint Commissioner of Income Tax (OSD), Circle-04, Jaipur बनाम Vs. Ashok Parwal M-57, Mahesh Colony, Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACJPO7256L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधारिती की ओर से / Assessee by: Sh. Vedant Agarwal, Adv. राजस्व की ओर से / Revenue by : Sh. Ajey Malik, CIT (th. V.C.) सुनवाई क

For Appellant: Sh. Vedant Agarwal, AdvFor Respondent: Sh. Ajey Malik, CIT (th. V.C.)

Section 143(2)Section 147Section 148Section 153C

Illustration: An assessee had retumed income of Rs. 100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs. 150/-, The AO under Section 1534 and 153C shall pass order dealing with income of Rs. 100+Rs.200

Joint Commissioner of Income-Tax(OSD), Central Circle-4, Ambedkar Circle vs. Siddhartha Totuka, C-Scheme

In the result, appeal of the Revenue is dismissed

ITA 305/JPR/2025[2015-16]Status: DisposedITAT Jaipur03 Jul 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Pramod Patni, C.AFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle-04, Jaipur vs. Gordhan Das Maheshwari, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 87/JPR/2025[2013-14]Status: DisposedITAT Jaipur02 Jul 2025AY 2013-14

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle-04, Jaipur vs. Vijay Kumar Mehta, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 55/JPR/2025[2012-13]Status: DisposedITAT Jaipur02 Jul 2025AY 2012-13

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Vijay Kumar Mehta, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 54/JPR/2025[2011-12]Status: DisposedITAT Jaipur02 Jul 2025AY 2011-12

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 147/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Jul 2025AY 2016-17

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 146/JPR/2025[2015-16]Status: DisposedITAT Jaipur02 Jul 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 145/JPR/2025[2014-15]Status: DisposedITAT Jaipur02 Jul 2025AY 2014-15

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 144/JPR/2025[2013-14]Status: DisposedITAT Jaipur02 Jul 2025AY 2013-14

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Om Parkash Singla, Faridabad vs. DCIT Central Circle-1, Faridabad

ITA 717/DEL/2023[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 132Section 132(1)Section 133ASection 143(3)Section 147Section 148Section 153A(1)(b)

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

Om Parkash Singla, Faridabad vs. DCIT Central Circle-1, Faridabad

ITA 716/DEL/2023[2011-12]Status: DisposedITAT Delhi25 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 132Section 132(1)Section 133ASection 143(3)Section 147Section 148Section 153A(1)(b)

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

Om Parkash Singla, Faridabad vs. DCIT Central Circle-1, Faridabad

ITA 715/DEL/2023[2009-10]Status: DisposedITAT Delhi25 Jun 2025AY 2009-10

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 132Section 132(1)Section 133ASection 143(3)Section 147Section 148Section 153A(1)(b)

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Jitendra Kumar Daga, Jaipur

In the result, the appeal is treated as allowed

ITA 1171/JPR/2024[2012-13]Status: DisposedITAT Jaipur05 May 2025AY 2012-13

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

For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT a

Section 132Section 142(1)Section 143(2)Section 147Section 148Section 153C

Illustration- An assessee had returned income of Rs. 100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs. 150/- The AO under Section 153A and 153C shall pass order dealing with income

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vimal Parwal, Jaipur

In the result , the appeal for the Assessment Year 2016-17 filed by the Revenue and the Cross-Objection filed by the assessee for the same assessment year are also dismissed

ITA 1231/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev Sogani, C.A. &For Respondent: Mrs Anita Rinesh, JCIT-DR

Section 148Section 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs.150/- The AO under Section 153A and 153C shall pass order dealing with income ... sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of nondisclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vimal Parwal, Jaipur

In the result , the appeal for the Assessment Year 2016-17 filed by the Revenue and the Cross-Objection filed by the assessee for the same assessment year are also dismissed

ITA 1230/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Apr 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev Sogani, C.A. &For Respondent: Mrs Anita Rinesh, JCIT-DR

Section 148Section 153CSection 250