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

153C is misconceived and under incorrect assumption of finding\nof Hon'ble Court.\n2.18 Covered issue: The issue of assessee is squarely covered by the decision\nof Hon'ble Bench in the case of DCIT Vs Vaibhav Banka in ITA No.310/JP/2025\nvide order dated 08.07.2025 holding as under:\n\"We also take note of the facts that CBDT's Instructions

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

153C of the Act. Hon'ble Court\nat 50, Para-40, merely stated as under:\n\"40. In view of above discussion the notices issued under Section 148 and the\nimpugned orders are quashed. However, the respondents shall be at liberty to\nproceed against the petitioners in accordance with law.”\nIn view of the above finding, the observation of Ld.CIT

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

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 initiate fresh

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)

153C r.w.s. 153A and the provisions of section 147/148 of the Act are not applicable in such cases. No contrary decision has been brought to our notice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the AO to reassess the income is illegal being without jurisdiction and Shri Madho Lal Saini and Others. consequently the reassessment order passed

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)

153C r.w.s. 153A and the provisions of section 147/148 of the Act are not applicable in such cases. No contrary decision has been brought to our notice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the AO to reassess the income is illegal being without jurisdiction and consequently the reassessment order passed u/s 147 r.w.s

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

153C of the Income Tax Act, 1961 which has over riding effect over provisions of section 147/148. 2. That the whole proceedings undertaken u/s 147/148 are vitiated on account of following reasons:- a. Notice has been issued without jurisdiction and proper sanction. Notice is not as per provisions of law as amended w.e.f. 01.04.2021. Further the new notice dated

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

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

Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions and to raise other legal and factual grounds in support of the\ndeletion of the addition. Record reveals that Id. CIT(A) vide page 36 while\ndealing with the appeal of the assessee has issued direction

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)

153C of the Income tax Act, 1961 the AO has briefly stated relevant facts and some of excerpts are reproduced as under- ‘’7. The assessee firm was incorporated on 18:09 2015 i.e. in FY 2015- 16, AY 2016-17. As per information available, the assessee firm has partner's capital at Rs. 10,00,000/- and unsecured loans from

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)

153C of the Income tax Act, 1961 the AO has briefly stated relevant facts and some of excerpts are reproduced as under- ‘’7. The assessee firm was incorporated on 18:09 2015 i.e. in FY 2015- 16, AY 2016-17. As per information available, the assessee firm has partner's capital at Rs. 10,00,000/- and unsecured loans from

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

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

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

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 fresh proceedings

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

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

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 fresh proceedings

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

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

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 fresh proceedings

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

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

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 fresh proceedings

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

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

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 fresh proceedings

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

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

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 fresh proceedings

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

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

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 fresh proceedings

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

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

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 fresh proceedings