JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. ASHOK PARWAL, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 53/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Joint Commissioner of Income Tax (OSD), Circle-04, Jaipur बनाम Vs. Ashok Parwal M-57, Mahesh Colony, Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACJPO7256L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधारिती की ओर से / Assessee by: Sh. Vedant Agarwal, Adv. राजस्व की ओर से / Revenue by : Sh. Ajey Malik, CIT (th. V.C.) सुनवाई क

125 TAXMAN 963 (SC). Notice u/s 142(1) of the Act along with questionnaire and show cause was issued to the assessee on 04.03.2022 through ITBA. 4.1 Record reveal that a search and seizure operation was carried out in the group concern of Ramesh Manihar. During the search proceedings and post search, various excel sheets were recovered

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

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

reassessment has to be made in the manner provided in section 153A. Section 153A provides that the AO shall issue the notice requiring to furnish return of income within a period as specified in the notice. The assessee was under the obligation to file the return of income in respect of each assessment year falling within six assessment years

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

reassessment proceedings u/s 147:\n18\nITA No. 359/JPR/2024\nShri Ashok Sharma vs. ACIT\nThe assessee objected to the re-opening on facts but the objection was not considered by\nthe respondent and an order was passed to make the addition as per the recommendation\nof the audit party.\nThe reasons to believe should have a link with an objective fact

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

reassessment, if any, for such assessment year has been \nmade.\nThese amendments have been brought into effect retrospectively from 1st June, \n2003.\"\n(emphasis supplied)\nAs per the CBDT Gircular also, in case of section 163C of the Act, assessments \nof the preceding six years as pending on the date on which books of account or \ndocuments or assets seized

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

In the result the appeal of the assessee in ITA no

section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely on the basis of information received\npursuant to search conducted at third party, Sh. Radha Mohan Totla and\nwithout making any independent enquiry:\nAt the outset, as submitted above, it is reiterated that

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

In the result the appeal of the assessee in ITA no

section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely on the basis of information received\npursuant to search conducted at third party, Sh. Radha Mohan Totla and\nwithout making any independent enquiry:\nAt the outset, as submitted above, it is reiterated that

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

In the result the appeal of the assessee in ITA no

section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely on the basis of information received\npursuant to search conducted at third party, Sh. Radha Mohan Totla and\nwithout making any independent enquiry:\nAt the outset, as submitted above, it is reiterated that

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

In the result the appeal of the assessee in ITA no

section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely on the basis of information received\npursuant to search conducted at third party, Sh. Radha Mohan Totla and\nwithout making any independent enquiry:\nAt the outset, as submitted above, it is reiterated that

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

In the result the appeal of the assessee in ITA no

section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely on the basis of information received\npursuant to search conducted at third party, Sh. Radha Mohan Totla and\nwithout making any independent enquiry:\nAt the outset, as submitted above, it is reiterated that

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)

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282, the service was insufficient and AO did not have jurisdiction to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including

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)

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282, the service was insufficient and AO did not have jurisdiction to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including

BRIJ BIHARI AGRAWAL,JAIPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 , JAIPUR

section.\nAppellant prays reopening the assessment under the facts and\ncircumstances of the case and is not in accordance with law, thus\nconsequent order deserves to be quashed.\n2. On facts and circumstances of the matter the Id. CIT(A) has erred in\nconfirming the addition of Rs. 1,76,342/-made by Id.AO on the basis of\nan excel

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings being illegal and without jurisdiction.” ITA Nos. 1190 & 1298/JP/2019 & 66/JP/2020 3 Sh. Prakash Chand Kothari, Jaipur vs. DCIT, Jaipur 3. In ITA No. 1298/JP/2019, the Revenue has taken the following grounds of appeal:- “1. Whether on the facts and in the circumstances of the case & in law, the Ld. CIT(A) has erred in deleting the addition

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings being illegal and without jurisdiction.” ITA Nos. 1190 & 1298/JP/2019 & 66/JP/2020 3 Sh. Prakash Chand Kothari, Jaipur vs. DCIT, Jaipur 3. In ITA No. 1298/JP/2019, the Revenue has taken the following grounds of appeal:- “1. Whether on the facts and in the circumstances of the case & in law, the Ld. CIT(A) has erred in deleting the addition

GCK STOCK PRIVATE LIMITED,JAIPUR vs. ITO WD 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed\nOrder pronounced in the open court on 06/05/2025

Section 149(1)\nand it is not covered under TOLA. Accordingly, all the notices are quashed being\nbarred by limitation on the reasons given above and we are not going on the\nreasons given by the ld. CIT (A) for quashing the notice.\" Thus the Learned\nAuthorised Representative once again prayed that the reopening is time barred for\nthe

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment into two stages and when viewed in that light allocation. The distribution of functions between the JAO and NFAC is complimentary and concurrent as contemplated under the various schemes and the statutory provisions. This balanced distribution underscores the legislative intent to create a seamless integration of traditional and faceless assessment mechanisms within a unified statutory framework This

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment into two stages and when viewed in that light allocation. The distribution of functions between the JAO and NFAC is complimentary and concurrent as contemplated under the various schemes and the statutory provisions. This balanced distribution underscores the legislative intent to create a seamless integration of traditional and faceless assessment mechanisms within a unified statutory framework This