DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchaser also was unearthed and exact amount of income escaped from assessment was supported by ample evidence- Whether therefore, no ground could be taken that other material which were already available with Department could not be relied on in proceedings- Held, yes [Paras 13, 21 and 22] [In favour of revenue]" (X) The ld AR has placed reliance

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, A person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates\nto,\nA person other than the person referred to in section 153A, then, the\nbooks of account or documents or assets, seized or requisitioned shall\nbe handed over to the Assessing Officer having jurisdiction over such\nother person and that

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

Section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

153A of the Act were dropped. Although, Mr Gupta contended that his submissions are in the alternative, we are not persuaded to accept that the Revenue can be permitted to take alternate stands. The impugned order states in unambiguous terms that the abated proceedings under Section 148 of the Act are revived. However, the said proceedings were ex-facie illegal

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal filed by the assessee is allowed

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

b) of Explanation 2, reasons for belief of escapement of income is not as per law considering following facts:  Though reference about receipt of information from investigation wing has been given, no reference has been provided about the nature of information, nature of investigation carried on by the investigation wing and the basis of the allegation, which leads to conclusion

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

In the result, the appeals of the revenue in ITA No

153A and 153C of the Act.”\niv.The Hon'ble Delhi High Court in the case of PCIT (Central) vs Agson Global Pvt\nLtd "dismissed a bunch of appeals against deletion of addition u/s 68 towards\nShare capital/ share premium, bogus purchases and deposit in bank account\nvide judgment delivered on 19.01.2022. It has held that where the ITAT decided\nthe