DCIT, C.C. -03, JAIPUR vs. SHRI TEJENDER KUMAR FALOR, JAIPUR

10(38) of the IT Act is not tenable, the addition is thus directed to be deleted. Aggrieved by the order of ld. CIT (A), the revenue has filed the present appeals before us. 3. Before us, the ld. CIT D/R submitted that the assessments were completed under section 153A of the IT Act in pursuant to the search

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SMT. SAROJ PARWAL, JAIPUR

10(38) of the IT Act is not tenable, the addition is thus directed to be deleted. Aggrieved by the order of ld. CIT (A), the revenue has filed the present appeals before us. 3. Before us, the ld. CIT D/R submitted that the assessments were completed under section 153A of the IT Act in pursuant to the search

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S HARI NARAIN PARWAL, HUF, JAIPUR

10(38) of the IT Act is not tenable, the addition is thus directed to be deleted. Aggrieved by the order of ld. CIT (A), the revenue has filed the present appeals before us. 3. Before us, the ld. CIT D/R submitted that the assessments were completed under section 153A of the IT Act in pursuant to the search

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

reassessment.” Thus, it is settled proposition of law that the notice issued by the authority other than the prescribed authority is not valid and consequential order passed by the ld. CIT(E) is without jurisdiction. The show cause notice confers the jurisdiction to proceed and to pass the order. In case the notice itself is not valid then the jurisdiction

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. 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

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment notice under section 148 and order disposing objections were to\nbe quashed - Held, yes [Paras 14 and 15][In favour of assesse]\n\n[2024] 168 taxmann.com 219 (Delhi - Trib.) Archit Gupta v. ACIT*\n\nSection 10(38

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

10(38),\nsince said transactions of sale and purchase of\nshares were admitted by assessee and it had\nnot brought on record anything to suggest that\nreassessment proceedings were being\nundertaken in arbitrary manner, impugned\nreopening notice was justified.\n21 [2019] 101 taxmann.com\n231\n(Madhya Pradesh) HIGH COURT\nOF MADHYA PRADESH\nEtiam EmediaLtd.v. Income-tax\nOfficer-2(2)\nWhere

ALOK KUMAR JAIN ,PEARL PLEASURE vs. ACIT CIR-6, JAIPUR, NEW CERNTRAL REVENUE BUILDING, BHAGWAN DASS ROAD, JAIPUR, RAJASTHAN,

Bench: Him.

Section 10(38) of the Act as far as claim of exemption of capital gain is concerned. Moreover, agricultural claim is also justified and no further addition required, when after due verification, the basis of exemption is found correct and justified. Since the very basis of proceeding is non-existent and found to be non-existent despite there being lack

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

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment proceedings are absolutely in abuse of process of law, illegal and invalid. The provisions of Section 153A of the Act cannot be applied in respect of assessment which has already been completed unless some incriminating material/information comes to the possession/knowledge of the Assessing Officer during the ITA Nos. 1024 to 1026, 1100 to 1104 & 1230/JP/2018 & 10 CO 38