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

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

153A. In the case of Lanjani Co-Operative Agri\r\nService Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh-\r\nTrib.), the ITAT held that the enabling provisions of sub- clause (v) of section\r\n143(1) providing for disallowance of deduction under section 80P due to late\r\nfiling of return having been introduced by Finance

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n(iii) That the Assessing Officer, may if found necessary initiate

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

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

153A and 153C, in the absence of\nincriminating material found during the search, in respect of such income\nwhich was found to have escaped assessment other than through\nincriminating material, the assessing officers would be entitled to\nreassess such income in terms of Section 147/148 read with section 150.\n\n(iii) That the Assessing Officer, may if found necessary

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

depreciation.\nThe assessee filed the appeal before the Id. CIT(A)-4, Jaipur which\nwas disposed off vide order 04-04-2018 by the Id. CIT(A). After giving the\neffect of the above order, the assessed income was reduced to\nRs.1,05,94,050/- which was as declared in the revised return of income\nfiled on 19.10.2015. Since, there

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

b) of Explanation 2, reasons for belief of escapement of income is not as per law considering following facts:  Though reference about receipt of information from investigation wing has been given, no reference has been provided about the nature of information, nature of investigation carried on by the investigation wing and the basis of the allegation, which leads to conclusion

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

Section 153A/153C\nwere struck down due to absence of incriminating material. This administrative\ninstructions are not binding on quasi-judicial authorities like the CIT(A). It is a\nsettled principle of law, as held by the Hon'ble Supreme Court in UCO Bank v.\nCIT [(1999) 237 ITR 889 (SC)] (CLC 41-49), that CBDT circulars or instructions\ncannot override

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,

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer