PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

153D have prevalence over regular provisions for assessment or\nreassessment under sections 148 & 147/148 - Held, yes - Whether therefore, where\nbasis for initiation of section 148 proceedings in case of assessee was material seized\nrelating to or belonging to assessee during search conducted on ‘M' Group, notices\nissued under section 148 and impugned orders rejecting objections filed to issuance of\nnotice

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153D have prevalence over regular provisions for assessment or reassessment under sections 148 & 147/148 - Held, yes - Whether therefore, where basis for initiation of section 148 proceedings in case of assessee was material seized relating to or belonging to assessee during search conducted on ‘M’ Group, notices issued under section 148 and impugned orders rejecting objections filed to issuance of notice

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

153D have prevalence over regular\nprovisions for assessment or reassessment under sections 148 & 147/148 - Held,\nyes - Whether therefore, where basis for initiation of section 148 proceedings in\ncase of assessee was material seized relating to or belonging to assessee during\nsearch conducted on ‘M' Group, notices issued under section 148 and impugned\norders rejecting objections filed to issuance of notice

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

bogus bills during the course of search operation on this person, (iii) holding that the purchases of Rs. 1,86,209/-, made from above named concerns, is unverifiable and under invoiced to show more profit to claim the deduction u/s 80HHC, (iv) confirming the addition of Rs. 1,86,209/- being 25% of purchases

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

purchases through undisclosed cash/undisclosed source. 4 The appellant prays for leave to Add, to amend, to delete, or modify the all or any grounds of appeal on or before the hearing of appeal. (v) AY 2003-04 (ITA No. 433/JPR/2024) 1. On the facts and in the circumstances of the case and in law the assessment order passed

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

purchases through undisclosed cash/undisclosed source. 4 The appellant prays for leave to Add, to amend, to delete, or modify the all or any grounds of appeal on or before the hearing of appeal. (v) AY 2003-04 (ITA No. 433/JPR/2024) 1. On the facts and in the circumstances of the case and in law the assessment order passed

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153D and Section 148 are different Applicability of Section 153C in cases where the DCIT vs. Sapna Karnani seized material related to or belonged toperson other than on whom search is conducted or requisition made does not render Section 148 otiose Section 148 shall continue to apply to the regular proceedings and also in cases where no incriminating material

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

purchases through undisclosed cash/undisclosed source. 4 The appellant prays for leave to Add, to amend, to delete, or modify the all or any grounds of appeal on or before the hearing of appeal. (v) AY 2003-04 (ITA No. 433/JPR/2024) 1. On the facts and in the circumstances of the case and in law the assessment order passed

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

153D and Section 148 are different Applicability of Section 153C in cases where the\n17\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\nseized material related to or belonged toperson other than on whom search is conducted\nor requisition made does not render Section 148 otiose Section 148 shall continue to\napply to the regular proceedings and also in cases where

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

153D and Section 148 are different Applicability of Section 153C in cases where the\n17\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\nseized material related to or belonged toperson other than on whom search is conducted\nor requisition made does not render Section 148 otiose Section 148 shall continue to\napply to the regular proceedings and also in cases where

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

153D and Section 148 are different Applicability of Section 153C in cases where the\n\n17\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\nseized material related to or belonged toperson other than on whom search is conducted\nor requisition made does not render Section 148 otiose Section 148 shall continue to\napply to the regular proceedings and also in cases where

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

153D have prevalence over the regular provisions for assessment or reassessment under Section 143 & 147/148. 27. Section 153A and 153C starts with non-obstante clause. The procedure for assessment/reassessment in Section 153A, 153C in cases of search or requisition has an overriding effect to the regular provisions for assessment or reassessment under Sections

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

bogus gifts in the regular assessment proceedings, the proceedings for penalty were drawn under Section 271(1)(c) of the Act. The material found in the search may be a ground for notice and assessment under Section 153A of the Act but that would not efface or terminate all the consequence, which has arisen out of the regular assessment

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

sections; but not under this section. (Paras 37 & 38) Additions made by the AO in the case of R in different assessment years are not sustainable because they are not based on the seized material found during the course of search carried out at his premises. Similarly, the additions made in the case of SM Ltd. are also not sustainable

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRLE, KOTA, KOTA

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

section 132 of the Income Tax act together. The documents related to dissolution of JV of both of them were found from the premises of both the persons. Both of them accepted that the transaction in question was not loan but an accommodation entry against the settlement of dispute. In fact, some of the amounts as per seized paper

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

Bench: Him.

153D of the Act. 3. Under the facts and circumstances of the case and in law, the Ld. CIT(A)- 4, Jaipur has erred in sustaining the very invocation of provision of Section 69B of the Act by the Ld. AO as bad in law. 4. Under the facts and circumstances of the case

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

bogus long term capital gain including the report of the SIT report he had relied upon. He has heavily relied on the statement recorded u/s. 132(4) of the Act wherein the assessee has accepted the amount as not genuine transactions and therefore, the same CO No. 15 & 16/JP2020 & others ACIT vs. Sh. Ramesh Kumar Mantri may be viewed

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

bogus long term capital gain including the report of the SIT report he had relied upon. He has heavily relied on the statement recorded u/s. 132(4) of the Act wherein the assessee has accepted the amount as not genuine transactions and therefore, the same CO No. 15 & 16/JP2020 & others ACIT vs. Sh. Ramesh Kumar Mantri may be viewed