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

The appeals of the assessee are hereby allowed

reassessment\norder passed by Assessing Officer under Section 143(3) read with Section 147 is\nbad in law—Assessee's grounds allowed.\nPrayer: Thus in view of the above facts, circumstances and the legal position of\nlaw the proceedings so initiated and assessment so passed may kindly be\nquashed.\n4. The Id. AO has denied the exemption u/s 10

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

The appeals of the assessee are hereby allowed

reassessment\norder passed by Assessing Officer under Section 143(3) read with Section 147 is\nbad in law—Assessee's grounds allowed.\nPrayer: Thus in view of the above facts, circumstances and the legal position of\nlaw the proceedings so initiated and assessment so passed may kindly be\nquashed.\n4. The Id. AO has denied the exemption u/s 10

SHRI RAJESH CHACHWANI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the appeal of the assessee is dismissed

reassessment proceedings. As regards the claim of opening balance of Rs. 3,13,300/-, except the affidavit filed by the assessee no supporting material was produced, even otherwise assessee was not maintaining any books of account and never filed any return of income during the period the saving is claimed, thus the claim of the assessee cannot be accepted

DCIT, CIRCLE-3, JAIPUR, JAIPUR vs. M/S. JOY SYNDICATE & ENCLAVE PVT. LTD. , JAIPUR

In the result, the appeal filed by the Revenue is allowed for statistical purposes

14 CIT v Jogani Constructions Ltd. [2013] 35 taxmann.com 9 6. Bombay 15 CIT v CHD Developers Ltd. [2014] 43 taxmann.com 249 7 Delhi 15 8. CIT v Ittina Properties (P.) ltd. Karnataka 16 CIT v Happy Home Entreprises (2014) 51 taxmann.com 9. Bombay 16 ITAT : Sr. No. Case Law Name of Bench PB Reference 1. Raviraj Kothari Punjabi Associates

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

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

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

10. We have considered the rival submissions as well as the relevant material on record. Undisputedly, the assessment for the assessment year 2012-13 was not pending on the date of search on 23.08.2017. The assessment was completed under section 143(3) of the I.T. Act. Thus the assessment for the assessment year 2012- 13 was not got abated

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

10 assessment years immediately preceding the assessment year in which search took place and the broken period of up to the date of search ITA 437/JP/2017_ 29 DCIT Vs. Vimal Chand Surana (HUF) was also included in the block period. After the introduction of new sections, i.e. section 153A to 153C, the single block assessment concept was done way with

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment proceedings under Section 147/148 of the Act—by invoking Section 150 and relying on CBDT Instruction No. 1/2023— is ex-facie without jurisdiction, contrary to binding judicial precedent, and violative of the appellate framework under Sections 250/251 of the Act. 4. It is therefore humbly prayed that this Hon’ble Tribunal, in exercise of its plenary powers under Section

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment proceedings under Section 147/148 of the Act—by invoking Section 150 and relying on CBDT Instruction No. 1/2023— is ex-facie without jurisdiction, contrary to binding judicial precedent, and violative of the appellate framework under Sections 250/251 of the Act. 4. It is therefore humbly prayed that this Hon’ble Tribunal, in exercise of its plenary powers under Section

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

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

reassessment proceedings under Section\n147/148 of the Act—by invoking Section 150 and relying on CBDT Instruction No. 1/2023—\nis ex-facie without jurisdiction, contrary to binding judicial precedent, and violative of the\nappellate framework under Sections 250/251 of the Act.\n4. It is therefore humbly prayed that this Hon'ble Tribunal, in exercise of its plenary powers\nunder Section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

section 153A of the Act is annulled in appeal or any other proceeding. 16. Section 153A bears the heading "Assessment in case of search or requisition". It is "well settled as held by the Supreme Court in a catena of decisions that the heading or the Section Can be regarded as a key to the interpretation of the operative portion

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

section 153A of the Act is annulled in appeal or any other proceeding. 16. Section 153A bears the heading "Assessment in case of search or requisition". It is "well settled as held by the Supreme Court in a catena of decisions that the heading or the Section Can be regarded as a key to the interpretation of the operative portion

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

section 153A of the Act is annulled in appeal or any other proceeding. 16. Section 153A bears the heading "Assessment in case of search or requisition". It is "well settled as held by the Supreme Court in a catena of decisions that the heading or the Section Can be regarded as a key to the interpretation of the operative portion

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

14-15, 15-16 & 16-17. cuke The Deputy Commissioner of M/s. Kota Dall Mill Vs. Income-tax, C-Block, Multimetals Ltd. Campus Central Circle, 6/7, Heavy Industrial Area, Kota. Kansua Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAFK 8105 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal & Shri

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

14-15, 15-16 & 16-17. cuke The Deputy Commissioner of M/s. Kota Dall Mill Vs. Income-tax, C-Block, Multimetals Ltd. Campus Central Circle, 6/7, Heavy Industrial Area, Kota. Kansua Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAFK 8105 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal & Shri

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

10. Whether on the facts and circumstances of the case and in law, the CIT (A) was justified in holding the partner’s capital as genuine despite the fact that CIT (A) in the subsequent year on the basis of evidences available on record held M/s. Doshi Management Pvt. Ltd. a company in which 3 alleged partners namely M/s. Banshidhar

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

10. Whether on the facts and circumstances of the case and in law, the CIT (A) was justified in holding the partner’s capital as genuine despite the fact that CIT (A) in the subsequent year on the basis of evidences available on record held M/s. Doshi Management Pvt. Ltd. a company in which 3 alleged partners namely M/s. Banshidhar

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

In the result, appeal of the revenue is allowed

10 DCIT Vs. Shri Rajlaxmi Denim that any proceedings for the assessment or reassessment of the assessee which are pending on the date of initiation of search or making requisition shall abate. Therefore, the Assessing Officer is empowered to assess or reassess the total income of six assessment years relevant to the immediately preceding assessment year relevant to the previous