BALVEER SINGH,JAIPUR vs. ITO WARD 3(3) JAIPUR, INCOME TAX DEPARTMENT

capital gains. The Tribunal decided to set aside the appeal to the CIT(A) for fresh adjudication to provide the assessee with a sufficient opportunity to present evidence and submissions.", "result": "Allowed", "sections": [ "143(3)", "147", "148", "142(1)", "145(3)", "271(1)(c)", "271(1)(b)", "271B

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

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

capital gain (LTCG) on sale of shares which was claimed as exempt under section 10(38), since said transactions of sale and purchase of shares were admitted by assessee and it had not brought on record anything to suggest that reassessment proceedings were being undertaken in arbitrary manner, impugned reopening notice was justified [2023] 152 taxmann.com

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)

section 147 r.w.s 144B of the Income Tax Act, [ for short “AO”] by Faceless Assessment Unit. 2 Raghav Commodities vs. ITO 2. In this appeal, the assessee has raised following grounds: - “1. On the facts and in the circumstances of the case and in law, Id. CIT(A) has grossly erred in confirming the reopening the assessment

INCOME-TAX OFFICER, JAIPUR vs. INDU RATHORE, JAIPUR

In the result, appeal of the revenue is dismissed

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

capital gain’’ and income from other sources. The notice u/s143(2) of the Act was issued on 09-08-2018 which was served upon the assessee through registered post and online ITBA portal and e-mail id. It is noticed that during the assessment year under consideration 07 3 ITO, WARD 6(4), JAIPUR VS SMT INDU RATHORE, JAIPUR notices