DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section (1) and proceedings for reassessment, which had\nalready become barred by time under section 149 before 1-4-1989, could

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

1) thereof mandates\r\nservice of notice to the assessee before the AO proceeds to assess, reassess\r\nor recomputed escaped income. Sec. 147 mandates recording of reasons to\r\nbelieve by the AO that the income chargeable to tax has escaped assessment.\r\nAll these conditions are required to be fulfilled to assess or reassess the\r\nescaped income

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

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

Section 153A(1) provides that "assessenent or reassessment, if any, relating to any assessment year falling within the period of six assessment

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

Section 153A(1) provides that “assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

Section 153A(1) provides that \"assessenent or reassessment, if any, relating to any assessment year falling within the period of six assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHRI RAJLAXMI DENIM, BHILWARA

In the result, appeal of the revenue is allowed

1) of Section 153A of the Act on the date of initiation of search U/s 132 or requisition U/s 132A of the Act, as the case may be, shall abate and as per sub-section (2) of Section 153A of the Act if any proceedings or any order of assessment or reassessment

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

Section 153A. In fact, the second proviso to\nSection 153A(1) provides that \"assessenent or reassessment, if any, relating to any\n assessment

RAJ KUMAR JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice are offended

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

1 April 2021, the prior approval must be obtained from the appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus : (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment