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. 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

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. 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. 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. 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. 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. 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. ANIMESH 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. 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\n(iii) That the Assessing Officer, may if found necessary initiate fresh

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

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

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

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

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

153C or 153A. This is not done in the present case.It is not a case of reassessment of escaped income but to tap undisclosed income in a search related case, S. 148 has no jurisdiction. The Appellant is a person related to search. The issue of Notice u/s. 148 is not tenable as it is a search related case

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

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

153C of the Act in the case of assessee were initiated and there was only a survey u/s 133A of the Act in the case of assessee. The assessment has been completed u/s 148/143(3) of the act vide order dated 19.12.2018. As the assessment 30 ITA 688/JP/2019_ M/s Wholesale Cloth Merchant Association Vs Pr.CIT has been completed, the purpose