V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

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

Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed. In this regard

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

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

Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of Notice u/s 143(2) of the Income Tax Act has been held to be mandatory failing which assessment order has been quashed. In this regard

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

153D of the Act 9. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that on money of Rs. 1,42,50,000/- was paid by Assessee. 10. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in confirming the impugned addition

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

153D of the\nAct\n9. Under the facts and circumstances of the case and in law, Ld. CIT (A)\nerred in holding that on money of Rs.1,42,50,000/- was paid by Assessee.\n10. Under the facts and circumstance of the case and in law, Ld. CIT (A) erred\nin confirming the impugned addition of Rs.78

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras) (31-10-2022]\n\"63. The statements given to the Assessing officer under section 132 (4) have\nlegal force Unless the retractions are made within a short span of time, supported\nby affidavit swearing that the contents are incorrect and it was obtained under\nforce, coercion