DURGA PRASAD SHARMA,JAIPUR vs. I.T.O. WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

section 151A of I.T. Act were followed as the notice u/s. 148A of Act was issued by JAO. 6. To support the contention so raised in the written submission reliance was placed on the following evidence / records / decisions: 13 Durga Prasad Sharma vs. ITO S. No. Particulars/Short description P. B. Page 1 Written synopsis in support of grounds of appeal

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

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

151A of the Act and the same deserves to be quashed and set aside. Thus in view of above, it is noted that initiation of reassessment proceedings is not in accordance with law as notices u/s 148A and 148 as well as order u/s 148A(d) have been passed by JAO instead of FAO, which 19 SHRI MUKUT BEHARI AGARWAL

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

151A and Notification S O 1466E dated 29.05.2022 the issuance of notice under section 148 in the case of assessee on 29.03.2022 by the jurisdictional Income Tax officer 1(2) Jaipur is ab- initio void. The Notification S O 1466E dated 29.03.2022 mentions that it shall come into force with the date of its publication i.e. 29.03.2022 whereas notice under

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

151A – Whether after introduction\nof 'Faceless Jurisdiction of Income-tax Authorities Scheme, 2022' and 'e-\nAssessment of Income Escaping Assessment Scheme, 2022' it became\nmandatory for revenue to conduct/initiate proceedings pertaining to reassessment\nunder sections 147, 148 and 148A in a faceless manner Held, yes - Whether\nsince in instant case impugned proceedings under section 148A as well as\nconsequential notice

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

151A of the Act and the\nsame deserves to be quashed and set aside. It is thus prayed that the\nconsequential order passed u/s 147 is bad in law and deserves to be quashed.\n2. Re Assessment for A.Y. 2015-16 completed without issuing notice_u/s\n143(2) of the Act\nIn this regard, it is submitted that

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

151A of the Act and the\nsame deserves to be quashed and set aside. It is thus prayed that the\nconsequential order passed u/s 147 is bad in law and deserves to be quashed.\n2. Re Assessment for A.Y. 2015-16 completed without issuing notice_u/s\n143(2) of the Act\nIn this regard, it is submitted that

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

151A of the Act and the\nsame deserves to be quashed and set aside. It is thus prayed that the\nconsequential order passed u/s 147 is bad in law and deserves to be quashed.\n2. Re Assessment for A.Y. 2015-16 completed without issuing notice_u/s\n143(2) of the Act\nIn this regard, it is submitted that

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

151A of the Act and the\nsame deserves to be quashed and set aside. It is thus prayed that the\nconsequential order passed u/s 147 is bad in law and deserves to be quashed.\n2. Re Assessment for A.Y. 2015-16 completed without issuing notice_u/s\n143(2) of the Act\nIn this regard, it is submitted that

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

151A of the Act and the\nsame deserves to be quashed and set aside. It is thus prayed that the\nconsequential order passed u/s 147 is bad in law and deserves to be quashed.\n2. Re Assessment for A.Y. 2015-16 completed without issuing notice_u/s\n143(2) of the Act\nIn this regard, it is submitted that

DY. COMMISSIONER OF INCOME TAX , JAIPUR vs. HEM CHAND JAIN, JAIPUR

In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

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

bogus rather it support the case of the assessee that its transactions are genuine. 4. It is submitted that both purchase & sale of shares of Gini Silk Mills Ltd. are through Demat account, SEBI registered stock broker, through banking channel and nothing is brought on record by AO that transaction in these shares are accommodation entries. Neither the copy

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

151A, to impart greater efficiency, transparency and accountability by applying artificial intelligence, technological innovations, etc., but as of now, from a careful reading of the notification dated 29.03.2022, along with the statutory provisions, we find that the aforesaid notification does not cover a case where notice under Section 148 is issued by the Jurisdictional Assessing Officer (JAO) the information received

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

151A, to impart greater efficiency, transparency and accountability by applying artificial intelligence, technological innovations, etc., but as of now, from a careful reading of the notification dated 29.03.2022, along with the statutory provisions, we find that the aforesaid notification does not cover a case where notice under Section 148 is issued by the Jurisdictional Assessing Officer (JAO) the information received

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is partly allowed as indicated

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

purchase and sales prices stated therein as well as in respect of Profit & Loss stated therein, however all other details were matching. It was requested by assessee that it may be apprised of the source of prices appearing in sheet 2 as no such information was available with the assessee. Subsequently, during the course of assessment proceedings, assessee requested before