SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

151A r.w.s 144B of the Act, mandating for the Id. AO to complete the proceeding in faceless manner only as against done manually and hence, the same deserves to be quashed. “10. The Id. AO further erred in law as well as on the facts of the case in imposing tax, surcharge, cess etc. as per provision of S.115BBE

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed for statistical purpose

151A of the Act. Hence proceedings as well\nas the impugned notice deserves to be quashed. Moreover, the assessment proceeding\nconsequent thereto also deserves to quashed.\n1. 3. The impugned additions and disallowances made in the order u/s 147 r.w.s 144 of the\nAct dated 01.03.2023 are bad in law and on facts of the case, for want of jurisdiction

RITU DHAKA,JAIPUR vs. ITO WD 4(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him. 2. In This Appeal, The Assessee Has Raised Following Grounds: -

house hold expenses for any year from FY 2012-13 to FY 2016-17 and the reasons for withdrawing cash in earlier years which was apparently not utilised but retained as cash in hand for many years, even though the assessee held as many as seven bank accounts. 4.4 In view of the above facts and discussion, it is held