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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\n\n60\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nrecomputation in consequence

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

depreciation allowance or any other allowance under this Act has been\ncomputed;]\n[(d) where a person is found to have any asset (including financial interest in any entity)\nlocated outside India.]\n22[Explanation 3. For the purpose of assessment or reassessment under this section, the\nAssessing Officer may assess or reassess the income in respect of any issue, which

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)

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

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)

2. The assessee has contended that the signature of the authority who recorded the reasons is missing from the annexure appended with the approval. However, this contention is vague, baseless, and not tenable The approval order under section 151 is automatically generated by ITBA and bears the name of the approving authority. A copy of the said approval under section

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

2. COMMISIONER OF INCOME TAX (APPEALS) Ld. CIT upheld the decision of ld. AO stating that assessment made by ld. AO is conclusive. 3. SUBMISSION: 3.1. It is submitted that claim for depreciation is very much available to charitable trusts also. Reliance is placed on the following judicial pronouncements wherein Hon’ble courts have held that claim of depreciation

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)

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, 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

2, Madhab\nKisto Sett Lane, Kolkata, 700007. In this regard certificate issued by land lord\nShri Santosh Kumar Soni (CIT(A) PBP-101-102) and bill of Rent (CIT(A)\nPBP-99-100) issued to lender company by land lord is enclosed.\n\n(iv) The existence of said place is further evident from copy of bill issued for\nelectricity

WAHID KHAN,BHIWADI vs. ITO WARD-1(2), ALWAR /DCIT CPC BENGALURU, ALWAR/CPC BENGALURU

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

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

151/- creating additional tax liability/demand of Rs. 4,31,952/- by passing order under section 143(1) of the IT Act, 1961 on 25.10.2019. Aggrieved by the order of AO, the assessee preferred an appeal before the ld. CIT (A), who in turn also dismissed the appeal of the assessee. 3. Now the assessee has preferred this appeal before