AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

sections\n80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs\n15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming\nloss under the head Income from House Property

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

sections\n80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs\n15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming\nloss under the head Income from House Property

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

sections\n80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs\n15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming\nloss under the head Income from House Property

LATE SH. SHEKHAR DHARIWAL THROUGH L/H SMT. NIKITA DHARIWAL,DHARIWAL BHAWAN, SHASTRI MARKET, KOTA vs. ITO, WARD-2(2), KOTA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 159(2)(b), it is permissible for AO to issue fresh notice u/s 148 against legal representative, provided that same is not barred by limitation; he cannot continue proceedings based on an invalid notice issued u/s 148 to dead assessee—In present case, writ application succeeded— Notice issued by revenue u/s 148 were quashed” Alamelu Veerappan

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

property. Sh. Magendra Singh Rathore 5. Aggrieved by the above order of the Assessing Officer the assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised by the assessee, the relevant finding of the ld. CIT(A) is as under:- “In this case the search action took place on 02.08.2017. Appellant had filed his original

MAGENDRA SINGH RATHORE,ALWAR vs. ACIT CENTRAL CIRCLE-2, JAIPUR

property.\n5. Aggrieved by the above order of the Assessing Officer the\nassessee preferred an appeal before the Id. CIT(A). Apropos to the\ngrounds so raised by the assessee, the relevant finding of the Id.\nCIT(A) is as under:-\n\"In this case the search action took place on 02.08.2017. Appellant had\nfiled his original return of income