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

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

ARUN BHARDWAJ,DELHI vs. ACIT CIRCLE 1 , JAIPUR

In the result, appeal of the assessee is allowed

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

124 of the Act and the notification issued by the Board. 20. Thus, in our opinion, the appeal has to succeed on ground nos. 1 and 2 alone. The appeal accordingly stands allowed as aforesaid. Order pronounced in the open court on 15/01/2024.” In the matter of Bidi Supply Co. v. Union of India

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

section 124(3)(b) assessee could not call in\nquestion jurisdiction of an Assessing Officer after expiry of one month\nfrom date of a service of reassessment

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

124 was not applicable as Assessee was filling his return of income with ITO at Chennai—ITAT held that Assessee was regularly filing his returns of income at Chennai and at time of issuance of notice under Section 148, ITO at Suratgarh had no jurisdiction over Assessee—Held, High Court found no error or illegality in observations

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

124 was not applicable as Assessee was filling his return of income with ITO at Chennai—ITAT held that Assessee was regularly filing his returns of income at Chennai and at time of issuance of notice under Section 148, ITO at Suratgarh had no jurisdiction over Assessee—Held, High Court found no error or illegality in observations

ACIT, NCR BUILDING, JAIPUR vs. HANS RAJ AGARWAL, VIDHYADHAR NAGAR JAIPUR

39. In view of the above discussion and findings, memorandum of cross objections No 1/JP/2025 filed by the assessee is allowed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Section 144B of the Income Tax Act, 1961 is bereft of merits and law as already the assessment proceedings were initiated in present case of assessee and the issue of capital gain on sale of shares of M/s Yamini Investment Pvt. Ltd was specifically raised by the Assessing Officer during the original assessment however after considering the same

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961. Accordingly capital gain tax is leviable on compulsory acquisition of the land. In this connection it is submitted that the above said finding of the ld. AO was based on the enquiries made from the Tehsildar, Sanganer vide his letter dated 14.11.2019 and 15.11.2019 and also on the spot verification/inspection made

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961. Accordingly capital gain tax is leviable on compulsory acquisition of the land. In this connection it is submitted that the above said finding of the ld. AO was based on the enquiries made from the Tehsildar, Sanganer vide his letter dated 14.11.2019 and 15.11.2019 and also on the spot verification/inspection made

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961. Accordingly capital gain tax is leviable on compulsory acquisition of the land. In this connection it is submitted that the above said finding of the ld. AO was based on the enquiries made from the Tehsildar, Sanganer vide his letter dated 14.11.2019 and 15.11.2019 and also on the spot verification/inspection made

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961. Accordingly capital gain tax is leviable on compulsory acquisition of the land. In this connection it is submitted that the above said finding of the ld. AO was based on the enquiries made from the Tehsildar, Sanganer vide his letter dated 14.11.2019 and 15.11.2019 and also on the spot verification/inspection made

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

section 153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

section 153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

section 153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

section 153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

124, of the Income-tax Act, 1961\nAssessment - Issue of notice (Notice under section 143(2)) - Assessment year\n2011-12 - Assessing Officer, ITO Ward -5(3), Kolkata issued a notice under\nsection 143(2)\nHowever, Assessing Officer, ITO Ward-9(2), Kolkata\ncompletedassessmentwithout issuing notice under section 143(2) Assessee\nraised additional\nground before Tribunal challenging jurisdiction of\nAssessing Officer

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

124, of the Income-tax Act, 1961\nAssessment - Issue of notice (Notice under section 143(2)) - Assessment year\n2011-12 - Assessing Officer, ITO Ward -5(3), Kolkata issued a notice under\nsection 143(2)\nHowever, Assessing Officer, ITO Ward-9(2), Kolkata\ncompletedassessmentwithout issuing notice under section 143(2) Assessee\nraised additional\nground before Tribunal challenging jurisdiction of\nAssessing Officer

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

124, of the Income-tax Act, 1961\nAssessment - Issue of notice (Notice under section 143(2)) - Assessment year\n2011-12 - Assessing Officer, ITO Ward -5(3), Kolkata issued a notice under\nsection 143(2)\nHowever, Assessing Officer, ITO Ward-9(2), Kolkata\ncompletedassessmentwithout issuing notice under section 143(2) Assessee\nraised additional\nground before Tribunal challenging jurisdiction of\nAssessing Officer