POORAN SINGH,DHOLPUR vs. INCOME TAX OFFICER, WARD 4, BHARATPUR, BHARATPUR

In the result, the appeal of the assessee in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

Assessing Authority grossly erred in law & facts in Imposing the Penalty of Rs. 58,525.00 under section 271(1)(C ) of the Act. In view of the above, we request your honour to kindly accept the Appeal & Oblige. Submission of written submission for penalty u/s. 271(1)(b) of the Act That the case of Humble Appellant was reopened

POORAN SINGH,DHOLPUR vs. INCOME TAX OFFICER, BHARATPUR

In the result, the appeal of the assessee in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

Assessing Authority grossly erred in law & facts in Imposing the Penalty of Rs. 58,525.00 under section 271(1)(C ) of the Act. In view of the above, we request your honour to kindly accept the Appeal & Oblige. Submission of written submission for penalty u/s. 271(1)(b) of the Act That the case of Humble Appellant was reopened

RASAL BUILDERS & DEVELOPERS PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

Bench: Us. 2 M/S Rasal Builders & Developers Pvt. Ltd. Vs. Ito

u/s 271(1) (c) without considering the fresh evidence, its order was invalid and the matter was remanded. In the light of this proposition of law it is seen that the penalty order deals with the evidence and submissions of the appellant most superficially and without application of mind, in these words: "10. I have considered the reply

DUBBI GRAM SEWA SAHKARI SAMITI LTD,DAUSA vs. ITO WD, DAUSA

In the result, the appeal of the assessee is allowed

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

penalty proceedings u/s 271(1)(c) of the Act, instead of section 270A of the Act which was applicable from 01.04.2017, hence the assessment order passed by the AO u/s 144/147 was erroneous and prejudicial to the interest of revenue. Appellant prays that the very assumption of jurisdiction is contrary to the provisions of law and facts. The proceeding

RAKESH KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD 4(4), JAIPUR, JAIPUR

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

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

reopened the case of assessee under Section 148 and in response to notice issue under Section 148, the assesse filed his return of income on 16.12.2019 with details of income as mentioned above. The Ld. A.O concluded the assessment proceedings vide order dated 19.12.2019 (Paper Book Page No. 1-14) in which income was assessed at Rs 150291.00 and also

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

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

reopening of assessment on the issue of entry of Rs. 74,51,800/- by alleging it as unaccounted transaction is not in accordance with law . Thus the Ground No. 1 to 1.3 deserves to be technically and legally quashed but the Ground No. 2 and 3 are being adjudicated on merit hereunder. 3.1 In Ground

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)

reopening of the assessment was to conduct the enquiry but the appellant failed to justify its claims before the Assessing Officer. Therefore, I find no infirmity in the action of the Assessing Officer. 5.1 I find that the AO had specific information in his possession with regard to that appellant that they are engaged in reverse trades and creating fictitious

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

Reopening of the assessment is done without application of mind since the reasons state that loss booked by the assessee in Derivative transactions was bogus, is factually incorrect. Had the Assessing Officer applied its mind then he would have realized that there was genuine loss. No detailed findings has been recorded by the CIT(A) in his appellate order dated

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)

u/s 131 on the address of above companies requesting furnishing of books of accounts, details of bank accounts, copies of Kedia Builders and Colonizers Pvt. Ltd., Jaipur ITR and other documents, but the same could not be served due to non-existence of the companies on their respective given addresses. From the Database of the department, it is gathered that

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

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

penalty proceedings u/s 271(1)(c) of the IT. Act is hereby initiated for furnishing inaccurate particulars of income.’’ 9 ITA NO.414.JPR/2025 SYLVAN GREEN PRIVATE LTD VS DCIT,CIRCLE-6 , JAIPUR 2.3 In first appeal, it is noticed that the ld.CIT(A) has passed an ex-parte order by confirming the action of the AO as to the addition

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reopening notice was justified [2023] 152 taxmann.com 573 (SC)/[2023] 454 ITR 794 (SC) [04-0... INCOME TAX: Notice issued in SLP filed against impugned High Court order that where Assessing Officer made additions under section 68 solely on basis of information received from Investigation Wing that lenders from whom assessee- company acquired loans were indulged in bogus accommodation entries

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

reopening of the assessment could not have been fulfilled. Proper service of the notice u/s 148 is mandatory condition upon the assessee but Ld. AO could not have been served the notice as issued u/s 148. Further, notice issued u/s 148 is primary condition of law toinitiate the re-assessment proceedings under section 147 could not have been served properly

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

reopening of the assessment could not have been fulfilled. Proper service of the notice u/s 148 is mandatory condition upon the assessee but Ld. AO could not have been served the notice as issued u/s 148. Further, notice issued u/s 148 is primary condition of law toinitiate the re-assessment proceedings under section 147 could not have been served properly

TEJ SINGH SINSINWAR,JAIPUR vs. ITO WARD 1(2), ALWAR

In the result, appeal of the assessee is allowed

penalty u/s 271(1) and 271(1)(b) and 271F for not filing\nof 1 T Return, which was served on the assessee by registered post.\nIt is explicitly stated in the remand report that as per the information available on\nITS received by bank, the assessee had deposited Rs.5,17,980/- on 26.08.2010.\nRelevant para reads as under

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)

reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the "total income" of each year and then pass the assessment

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,

reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the "total income" of each year and then pass the assessment

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,

reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the "total income" of each year and then pass the assessment

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the "total income" of each year and then pass the assessment