LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

149 or under the Finance Act, 2021 and in law and whatever rights were available to the Assessing Officer under the Finance Act, 2021 shall continue to be available; (v) This order shall substitute or modify judgments and orders passed by High Courts across the country quashing similar notices issued under the unamended section 148 of the Act irrespective

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

NIMBUS PIPES LIMITED,JAIPUR vs. ACIT CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is dismissed

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

149 15-02-2019 310 20-03-2019 7 Fund Provident 15-03-2019 84,323 20-03-2019 8 13,784 70,539 Fund Provident 17,256 70,214 15-04-2018 87,470 15-04-2019 9 Fund

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

In the result, appeals of the above mentioned assessee's are dismissed

149 taxmann.com\n490 (Indore Trib.) Ocean Exim India (P) Ltd Vs ITO [2023]\n148 taxmann.com 80 (Jaipur-Trib.)\n• Anjani Kumar Dwivedi Vs ADIT CPC [2023] 150\ntaxmann.com 144 (Raipur- Trib.)\n•\nSuresh Electricals Vs DCIT [2023] 146 taxmann.com 102\n(Bangalore-Trib.)\n• Emson Tools Mfg. Corp. Ltd. Vs. DCIT, Ludhiana' (ITA\nNo.1/Chd/2022)\n• Sushil Kumar Gupta

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)

B of the Act which took care of the assessment to be made in cases of search and seizure. Such an assessment was popularly known as block assessment because the Chapter provided for a single assessment to be made in respect of a period of a block of ten assessment years prior to the assessment year in which the search

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

B of the Act which took care of the assessment to be made in cases of search and seizure. Such an assessment was popularly known as block assessment because the Chapter provided for a single assessment to be made in respect of a period of a block of ten assessment years prior to the assessment year in which the search

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

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

149 is not mere signing of the notice under 17 ITA NO.414.JPR/2025 SYLVAN GREEN PRIVATE LTD VS DCIT,CIRCLE-6 , JAIPUR section 148, but is sent to the proper person within the end of the relevant assessment year. The assessee would also like to relied on the decision given by Hon,ble Madras High Court in Smt. Parveen Amin