OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

capital gain, he cannot simply dispute fact that\nassessee did not file return—Entire reasoning recorded by AO for\ninitiation of reassessment proceeding and issuance of notice under\nsection 148 was on wrong and incorrect facts that assessee has never\nfiled return of income, and in fact, it was filed—Initiation of\nreassessment proceeding u/s.147 and notice under section

FINOVA CAPITAL PRIVATE LIMITED,JAIPUR vs. PCIT-1, JAIPUR, JAIPUR

Bench: The Date Of Hearing.”

Gains u/s. 111A iii. Refund Claim iv. Share Premium v. Disallowance u/s. 40A(7)(Gratuity provision) vi. Share Capital / Other Capital 5 Finova Capital Pvt. Ltd. vs. PCIT During the assessment proceedings u/s 143(3) of IT act, 1961, assessee company has duly submitted reply along with all required documents and clarification as required by the Ld. AO. Upon verification