ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

house property for the A.Y. 2008-09 within the meaning of provisions of sec. 147 of the I.T. Act. Therefore, permission is being sought for issue of notice u/s 148 of the I.T. Act.” Accordingly, the AO issued notices under section 148 of the IT Act for the assessment year 2008-09 on 30th March, 2015, for the assessment year

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

Housing Corporation Ltd. Vs. DCIT (2013) 350 ITR 131 (Guj.) In the reasons recorded by Ld. A.O. there is no whisper that “due to failure on the part of assessee to disclose fully and truly all material facts necessary for assessment” the income has escaped assessment and, therefore the notice issued u/s 148 is wrong

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SILVER SAND BUILDERS PVT. LTD., JAIPUR

In the result, all the three appeals of the revenue are dismissed

reopened the assessments by recording the reasons which are common for all these years except the relevant date of filing of the returns and completion of the assessments under section 143(3) to assess the income from house property

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SILVER SAND BUILDERS PVT. LTD., JAIPUR

In the result, all the three appeals of the revenue are dismissed

reopened the assessments by recording the reasons which are common for all these years except the relevant date of filing of the returns and completion of the assessments under section 143(3) to assess the income from house property

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SILVER SAND BUILDERS PVT. LTD., JAIPUR

In the result, all the three appeals of the revenue are dismissed

reopened the assessments by recording the reasons which are common for all these years except the relevant date of filing of the returns and completion of the assessments under section 143(3) to assess the income from house property

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

reopening of the assessment even on the basis of information received from the Investigation Wing Mumbai after 4 years from the end of the assessment year is not permitted as it will amount to review its own order by the AO and rejecting the documentary evidence produced by the assessee which was already accepted by the AO. This Tribunal

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

reopening of the assessment even on the basis of information received from the Investigation Wing Mumbai after 4 years from the end of the assessment year is not permitted as it will amount to review its own order by the AO and rejecting the documentary evidence produced by the assessee which was already accepted by the AO. This Tribunal

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

reopening of the assessment even on the basis of information received from the Investigation Wing Mumbai after 4 years from the end of the assessment year is not permitted as it will amount to review its own order by the AO and rejecting the documentary evidence produced by the assessee which was already accepted by the AO. This Tribunal

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is partly allowed as indicated

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, being land or building or both, shares and securities, loans and advances, deposits in bank account. It is submitted that though the definition of assets is inclusive, all the assets included basically are of such nature, which represent an economic resource, either immovable or movable, having value. Thus, genuine losses suffered by assessee (alleged as bogus by ld.AO) cannot

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

property held under (Audit objection)\n Assessment year 2016-17 Assessment of assessee-trust was completed under section\n143(3) at 'Nil' income - Revenue audit party, however, objected to finalization of retum of\nassessee-trust at 'Nil' for reason that during year, assessee received corpus donations\nwhich were not included in income for application under section 11 On basis

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property during the F.Y 2011-12 to 2013-14. The re-assessment order was passed u/s 143(3)/147 of the Act by making addition u/s 68 to the tune of Rs 90,00,385 on account of share application/premium received from M/s Agarani Credit and Finvest Pvt. Ltd.,M/s Darshan Enclave Pvt. Ltd., M/s Harsharatna Investment

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

House Soc. Ltd., Vibhag 2 Vs. DCIT (2013) 214 Taxman 42 (Guj.)(HC)(Magz.): Assessee filed its return declaring certain capital gain arising from sale of land. AO completed assessment u/s 143(3) accepting the computation of capital gain. Subsequently, AO issued notice u/s 148 seeking to reopen the assessment ACIT, Circle-1, Kota vs. M/s Mangalam Cement Ltd. Kota

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)

Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed

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)

Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed

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,

Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed

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,

Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed