INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

u/s 148 he accepts the contention of the assessee and holds that the income for which he had initially formed a reason to believe that income has escaped assessment has as a matter of fact not escaped assessment, it is not open to him to independently assess some other income. And if he intends to do so a fresh notice

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)

271(1)(c) of the Act. This ground is premature at this stage as no such penalty has yet been levied by the AO and hence, the Ground No. 5 &6 are also dismissed. 10. Through Ground No. 7, the appellant craved leave to add, alter, delete, modify or withdraw any of the above grounds at the time of hearing

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

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