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

153D and Section 148 are different Applicability of Section 153C in cases where the\n\n17\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\nseized material related to or belonged toperson other than on whom search is conducted\nor requisition made does not render Section 148 otiose Section 148 shall continue to\napply to the regular proceedings and also in cases where

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

Bench: Him.

153D of the Act. 3. Under the facts and circumstances of the case and in law, the Ld. CIT(A)- 4, Jaipur has erred in sustaining the very invocation of provision of Section 69B of the Act by the Ld. AO as bad in law. 4. Under the facts and circumstances of the case

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

section 147 in the reason was typographical error, if considered correct, 46 Lovely promoters Pvt. Ltd. vs. ACIT non-observation of such serious typographical error by two senior officers i.e. (i) Range Head forwarding reason to approval authority with recommendation for approval and (ii) Pr. CIT, approving Authority. Non observation of such serious typographical error led to the conclusion that