INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

reassess such income and also any\nother income chargeable to tax which has escaped assessment and which comes\nto his notice subsequently in the course of the proceedings under this section, or\nrecompute the loss or the depreciation

SOYALA GRAM SEWA SAHAKARI SAMITI LIMITED,TONK vs. ITO, TONK, TONK

In the result, appeal of the assessee is allowed

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

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment under Section 147/148. 8. Set-Off of Unabsorbed Depreciation & MAT Credit - Not Admissible under Section 115BBE From AY 2017-18 onward

M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD.,SETU BHAWAN, JHALANA DOONGRI, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

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

reassessment proceedings on ground that assessee had made incorrect claim of additional depreciation on captive power plant. However, it was found

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

depreciation etc—Tribunal after taking note of\nfactual position, more particularly, that addition which was made in reassessment\nproceedings having

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

depreciation etc—Tribunal after taking note of factual position,\nmore particularly, that addition which was made in reassessment proceedings\nhaving

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

depreciation etc—Tribunal after taking note of factual position,\nmore particularly, that addition which was made in reassessment proceedings\nhaving

PRADEEP KUMAR,JHUJHUNU vs. ITO WARD -2, JHUJHUNU

In the result, appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

depreciation etc—Tribunal after taking note of factual position, more particularly, that addition which was made in reassessment proceedings having

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

depreciation etc—\nTribunal after taking note of factual position, more particularly, that addition\nwhich was made in reassessment proceedings having

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

depreciation etc—Tribunal after\r\ntaking note of factual position, more particularly, that addition which was made\r\nin reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

depreciation. The return was processed u/s 143(1) and no notice u/s 143(2) was issued. Thereafter AO after approval from competent authority- initiated reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

depreciation. The return was\nprocessed u/s 143 (1) and no notice u/s 143 (2) was issued. Thereafter Ld. A.O.\ninitiated reassessment

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

reassess such income and also any other income\nchargeable to tax which has escaped assessment and which comes to his notice\nsubsequently in the course of the proceedings under this section, or recompute the loss\nor the depreciation

RAM KHILARI MEENA,DAUSA vs. ITO, DAUSA, DAUSA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or re- compute the loss or the depreciation

SMT. SHEELA YOGI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, ground no. 3 & 4 of the assessee’s appeal are allowed

Bench: Him Under Rule 46A Of The Income Tax Act, 1962. 2(I) On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act.

reassess such income or also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

reassess such income and also any other income chargeable\nto tax which has escaped assessment and which comes to his notice subsequently in the\ncourse of the proceedings under this section, or recompute the loss or the depreciation

AMROS ENGINEERING PVT LTD,JAIPUR vs. ITO WD 4(4), JPR, JAIPUR

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

reassess such income and also any other income chargeable to tax which has escaped\nassessment and which comes to his notice subsequently in the course of the proceedings under\nthis section, or recomputed the loss or the depreciation