PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

153B(1)(b) of the Income tax Act, 1961 the AO has briefly stated relevant facts and some of excerpts are reproduced as under:- ‘’8. Expenses not explained. As per the information available, the assessee firm has shown total credit to P&L account at Rs. 26,08,691/- and claimed expenses including depreciation and interest payment

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

153B of the Act, which reads as follows:\n38\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\n153B. (1) Notwithstanding anything contained in section 153, the Assessing\nOfficer shall make an order of assessment or reassessment, —\n(a) in respect of each assessment year falling within six assessment years and\nfor the relevant assessment year or years referred to in clause

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

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

153B of the Act, which reads as follows:\n38\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\n153B. (1) Notwithstanding anything contained in section 153, the Assessing\nOfficer shall make an order of assessment or reassessment, —\n(a) in respect of each assessment year falling within six assessment years and\nfor the relevant assessment year or years referred to in clause

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

153B of the Act of 1961. The\nrespondent authority was fully aware of the fact that proceedings under section 153C of\nthe Act of 1961 would be barred by limitation, therefore, recourse was taken to the\nprovisions contained in Section 148 and Section 148A of the Act of 1961 which has no\napplication in the present cases.\n\n18\nITA

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)

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

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)

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereinafter in this section and in sections 148 to 153 referred to as the relevant assessment year)." (Emphasis supplied) What is clear from the above provision is that once assessment is reopened for bringing to tax any income that escaped assessment in terms

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,

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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,

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

ACIT, CENTRAL CIRCLE-3, JAIPUR vs. LAXMI NARAIN AGARWAL, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

153B(b) of the I.T. Act for the assessment years 2009-10 to 2012-13 respectively. For the assessment year 2009-10 & 2010-11 the assessee has raised the common grounds except the quantum of disallowance. The grounds raised for the assessment year 2009-10 of the assessee and Revenue are as under:- Assessee’s Ground “1.On the facts

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

153B(b) of the I.T. Act for the assessment years 2009-10 to 2012-13 respectively. For the assessment year 2009-10 & 2010-11 the assessee has raised the common grounds except the quantum of disallowance. The grounds raised for the assessment year 2009-10 of the assessee and Revenue are as under:- Assessee’s Ground “1.On the facts

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

153B(b) of the I.T. Act for the assessment years 2009-10 to 2012-13 respectively. For the assessment year 2009-10 & 2010-11 the assessee has raised the common grounds except the quantum of disallowance. The grounds raised for the assessment year 2009-10 of the assessee and Revenue are as under:- Assessee’s Ground “1.On the facts

ACIT, CENTRAL CIRCLE-3, JAIPUR vs. LAXMI NARAIN AGARWAL, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

153B(b) of the I.T. Act for the assessment years 2009-10 to 2012-13 respectively. For the assessment year 2009-10 & 2010-11 the assessee has raised the common grounds except the quantum of disallowance. The grounds raised for the assessment year 2009-10 of the assessee and Revenue are as under:- Assessee’s Ground “1.On the facts

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

153B(b) of the I.T. Act for the assessment years 2009-10 to 2012-13 respectively. For the assessment year 2009-10 & 2010-11 the assessee has raised the common grounds except the quantum of disallowance. The grounds raised for the assessment year 2009-10 of the assessee and Revenue are as under:- Assessee’s Ground “1.On the facts