KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 4(2), JAIPUR, JAIPUR

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

section 143(3) M/s. Krishna Build Home Pvt. Ltd., Jaipur. to assess the income from house property in respect of the closing

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

section 143(3). Subsequently the AO has proposed to assess the income being notional rent in respect of the closing stock in the commercial complex, namely, Silver Square. The said space which was to be assessed as Income from House Property

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

section 22 of the Act, the assessee is the deemed owner of the land and the assessee 's contention that sub-letting this land to L&T is to be considered as 'income from house property'. The ld. CIT(A) has further held that preceding year case i.e A.Y. 2014-15 was also assessed u/s 143(3

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

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

house property Rs. 1,00,37,910 and deduction u/s 54F Rs. 94,39,201 and LTCG income at Rs. Nil and total income of Rs 18,21,680/- 5 DCIT, CIRCLE-7, JAIPUR VS BHARAT MOHAN RATURI (Copy at Paper book page no 10 to 13). The assessment was completed under section 143(3

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

In the result, appeals for the A

section 143(3). Subsequently the AO has proposed to assess the income being notional rent in respect of the closing stock in the commercial complex, namely, Silver Square. The said space which was to be assessed as Income from House Property

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

In the result, appeals for the A

section 143(3). Subsequently the AO has proposed to assess the income being notional rent in respect of the closing stock in the commercial complex, namely, Silver Square. The said space which was to be assessed as Income from House Property

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

In the result, appeals for the A

section 143(3). Subsequently the AO has proposed to assess the income being notional rent in respect of the closing stock in the commercial complex, namely, Silver Square. The said space which was to be assessed as Income from House Property

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

143(3) on 25.03.2013 at total income of Rs. 8,46,93,414/-. Aggrieved with the order of Mahima Shiksha Samiti, Jaipur vs. ACIT,(Exemption), Jaipur AO, the assessee society filed an appeal before the ld CIT(A), Jaipur who has allowed partial relief to the assessee. Now the Revenue is in appeal against relief granted

INCOME TAX OFFICER, JAIPUR vs. VINOD KUMAR JHARCHUR HUF, JAIPUR

In the result, the ground raised by the assessee in the application filed under rule 27

143(3) nor in order u/s. 154. The appellant has claimed in the statement of facts that he sold his share in residential house property and invested the sale proceeds in new residential house property. It has been contended that the complete details of land purchased and construction made were submitted during assessment proceeding and checked by the A.O. Subsequently

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

house property and, therefore, there cannot be any presumption of lack of enquiry more particularly when the detailed questionnaire was issued by the AO during the assessment proceedings and in this regard the assessee had also furnished all the details alongwith decision of Chennai Properties & Investments Ltd. vs CIT (supra). Therefore, it cannot be presumed that there was lack

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

3) to assess the income from house property in respect of the closing stock in the said commercial complex in view of the finding of Hon’ble Delhi High Court in case of CIT vs. M/s. Ansal Housing Finance & Leasing Co. Ltd. 354 ITR 180 (Del.). The AO completed the reassessments under section 147 read with section 143

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

3) to assess the income from house property in respect of the closing stock in the said commercial complex in view of the finding of Hon’ble Delhi High Court in case of CIT vs. M/s. Ansal Housing Finance & Leasing Co. Ltd. 354 ITR 180 (Del.). The AO completed the reassessments under section 147 read with section 143

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

3) to assess the income from house property in respect of the closing stock in the said commercial complex in view of the finding of Hon’ble Delhi High Court in case of CIT vs. M/s. Ansal Housing Finance & Leasing Co. Ltd. 354 ITR 180 (Del.). The AO completed the reassessments under section 147 read with section 143

RADHEY CONSTRUCTION PVT. LTD.,JAIPUR vs. ITO, JAIPUR

Appeal is dismissed

Bench: Or At The Time Of Hearing.”

143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act) and assessment was framed vide order dated 31.03.2015. While framing the assessment, the AO made disallowance of Rs. 21,967/- while invoking all provision of section 40A(3) of the Act, assessed the income from house property

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

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

3) of the\nIncome Tax Act in contravention of the Instructions of the CBDT issued\nfor taking up cases under scrutiny, is a nullity.\n2.6 On the facts and circumstances of the case Ld CIT(A) erred in law in\nholding that defect in the Notice u/s 143(2) of the Income Tax Act stands\ncovered and remedied by Section

VIRENDRA SINGH BHADAURIA,JAIPUR vs. PR. CIT-3, , JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 255/Jp/2020 Assessment Year: 2015-16 Virendra Singh Bhadauriya, Cuke Pr.Cit-3, Vs. 71, Mansa Nagar, Shirsi Road, Jaipur. Jaipur-302012. Pan No.: Aaepb 0767 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Datyani Pandey (Adv) & Shri Rajiv Pandey (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/03/2021 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-3, Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2015-16. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case Ld. Pr. Commissioner Of Income Tax-3, Jaipur Erred In:- Ground No.1:- In Holding That The Assessment Order Dt.26.12.2017 Passed U/S 143(3) By Assessing Officer To Be Erroneous In So Far As Is Prejudicial To Interest Of Revenue On Issues Of 2

property and had to be satisfied with such arrangement of "A House". In such case having invested in "A House" and declaring the same there was no case of prejudicial to interest of revenue and assessee made his intention full and clear at the outset. Ground No. 2:- Ld. Pr. CIT — 3, Jaipur erred in not accepting assessee's submission

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

house property, income from capital Gain and\nincome from other sources. A copy of the return of income filed by the\nassessee is available on paper book page No...1.\nSubsequently enquiries were conducted in the case of assessee by DDIT\n(Inv) wing-2 Jaipur. In the matter detailed statements of husband of the\nassessee Shri Mahendra Kumar Haldiya