ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

144B was held as erroneous in so far as prejudicial to\nthe interests of the revenue as it was passed in routine manner without\nconducting any enquiry about the transaction of Rs.75,00,000/-. Hence,\nby virtue of powers conferred to under the provisions of section 263 of\nthe I.T. Act, 1961, Ld. PCIT directed the AO to make

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

144B dated 21.03.2022, as well as the\naction taken u/s 147/148 and notices are bad in law, illegal, invalid, void-ab-intio\non facts of the case, for want of jurisdiction, without proper approval and\nsatisfaction of higher authorities u/s 151 of the Act, and also barred by limitation\nand various other reasons and hence the same may kindly

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

144B dated 21.03.2022, as well as the\naction taken u/s 147/148 and notices are bad in law, illegal, invalid, void-ab-intio\non facts of the case, for want of jurisdiction, without proper approval and\nsatisfaction of higher authorities u/s 151 of the Act, and also barred by limitation\nand various other reasons and hence the same may kindly

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

144B of the IT Act, any notice or order passed by the NFAC is required to be delivered to the assessee, however, the same were uploaded on the income tax portal and were never received either through mail or post. It is further submitted that the despite of furnishing the submissions and documents in the year 2019 itself

SUPREME BUILDESTATES PVT LTD,MADANGANJ- KISHANGARH vs. DCIT CIRCLE 2 AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

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

144B of the Act on 16.09.2022 assessing the total income at Rs.22,60,70,650/- 6.2 Feeling aggrieved and dissatisfied with the aforesaid decision and order of the AO, the appellant has preferred the instant appeal. 7. It is contended by the appellant that being a closely held company having income from funds available to the company which is being

SHRI PADAM PRABHU JAIN AUSHDHALAYA VIKAS SAMITI,ALWAR vs. INCOME TAX OFFICER, ALWAR

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

Charitable and\nReligious Trusts. The due date for furnishing the application by the\ncharitable or religious trusts and institutions for re- registration/approval\nhas been extended from 25.11.2022 to 30.09.2023. The due date for\nfurnishing application for regular registration/approval by provisionally\nregistered/approved trusts or institutions has also been extended from\n30.09.2022 to 30.09.2023 for registration under section 10(23C) and\n12AB

AKSHAT LOYALKA,JAIPUR vs. RJN-C-(101)(1), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

section 250 of the I.T. Act, 1961, for the assessment year 2016-17. The\nassessee has raised the following grounds of appeal :-\n“1. The impugned order u/s 147 r.w.s 144B of the Act dated 25.05.2023 is bad in\nlaw and on facts of the case, for want of jurisdiction and various other reasons and\nhence the same kindly