DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

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

block assessment roped in only the undisclosed income and the regular assessment 36 Shri Vimal Chand Surana HUF proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess the total income of the six assessment years in question in separate assessment orders. This means that there

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

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

block assessment under\nsection 153A without any relevance or nexus with the seized material.\nThe Court also held that an assessment in such circumstances has to\nbe made under the provision only on the basis of seized material.\nFurthermore, it was held that in the absence of any incriminating\nmaterial, the completed assessment can be reiterated and abetted\nassessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VAIBHAV BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

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

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

block of assets “windmill” and has claimed depreciation thereon. It was submitted that the windmill was put to use as on 31.03.2010 and was on trial run till 22.04.2010 which was the commercial operation date and date of commencement of distribution of electricity from the windmill plant. It was submitted that during the course of original assessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

block assessment under\nsection 153A;\n\nii.) all pending assessments/reassessments shall stand abated;\n\niii.) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the\njurisdiction to assess or reassess the ‘total income’taking into\nconsideration the incriminating material unearthed during the search\nand the other material available with the AO including

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed

block eligible\nfor depreciation. At the same time an assets which has not\nbeing claimed/allowed as application in any year and the same\nis otherwise eligible for depreciation as per terms and\nconditions in chapter IV-D pertaining to business & profession\nthe assessee will be eligible to claim the depreciation on such\nassets.\n(ii) Reference in this regard

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including