SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

127, the communication had to be delivered at the address as available with the banking company. No such steps were taken. Service of notice, therefore, was not complete. In absence of service of notice before the last date envisaged under sec. 149 for such purpose, the AO could not have proceeded further with the reassessment proceedings. Reassessment proceedings as also

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)

127 of the Act DCIT vs. M/s Royal Jewellers circulated vide CIT-I/ITO(Hqrs)/JPR/u/s127/2016-17/2328 dated 01-12- 2016. Notice under section 153A of the Act dated 06-03-2017 was issued and served upon the Assessee on 09-03-2017 requiring it to file a true and correct return of income as prescribed under Rule

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)

127 of the Act DCIT vs. M/s Royal Jewellers circulated vide CIT-I/ITO(Hqrs)/JPR/u/s127/2016-17/2328 dated 01-12- 2016. Notice under section 153A of the Act dated 06-03-2017 was issued and served upon the Assessee on 09-03-2017 requiring it to file a true and correct return of income as prescribed under Rule

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)

127 of the Act DCIT vs. M/s Royal Jewellers circulated vide CIT-I/ITO(Hqrs)/JPR/u/s127/2016-17/2328 dated 01-12- 2016. Notice under section 153A of the Act dated 06-03-2017 was issued and served upon the Assessee on 09-03-2017 requiring it to file a true and correct return of income as prescribed under Rule

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

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

127, the communication had to\nbe delivered at the address as available with the banking company. No such\nsteps were taken. Service of notice, therefore, was not complete. In absence of\nservice of notice before the last date envisaged under sec. 149 for such purpose,\nthe AO could not have proceeded further with the reassessment proceedings.\nReassessment proceedings as also

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

127-132 6.3 I have carefully considered the relevant facts, arguments advanced and case laws cited. It is clear that AO has based denial of claim of STCG of the Act on the basis of statement of the appellant, and information received from the investigation wing in the form of statement of entry operator. However, in the statement of entry

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

127-132 6.3 I have carefully considered the relevant facts, arguments advanced and case laws cited. It is clear that AO has based denial of claim of STCG of the Act on the basis of statement of the appellant, and information received from the investigation wing in the form of statement of entry operator. However, in the statement of entry

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

127-132 6.3 I have carefully considered the relevant facts, arguments advanced and case laws cited. It is clear that AO has based denial of claim of STCG of the Act on the basis of statement of the appellant, and information received from the investigation wing in the form of statement of entry operator. However, in the statement of entry

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

127-132 6.3 I have carefully considered the relevant facts, arguments advanced and case laws cited. It is clear that AO has based denial of claim of STCG of the Act on the basis of statement of the appellant, and information received from the investigation wing in the form of statement of entry operator. However, in the statement of entry

ACIT, CC-4, , JAIPUR vs. SHRI ANSHUL JAIN, JAIPUR

In the result appeals of the revenue are dismissed

127-132 6.3 I have carefully considered the relevant facts, arguments advanced and case laws cited. It is clear that AO has based denial of claim of STCG of the Act on the basis of statement of the appellant, and information received from the investigation wing in the form of statement of entry operator. However, in the statement of entry

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

127 taxmann.com 683, Narain Dutt Sharma vs. ITO [2018] 166 taxlok.com (IT) 663 (Jaipur) and Pradeep Kumar Dhanraj vs ITO [2023] 196 TAXLOK.COM (IT) 229 (Jaipur) squarely cover the case of the assessee and are most relevant. In light of the above submissions, facts on record and position of the law, the Appellant respectfully prays that: • The reassessment proceedings initiated

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

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

127 of the Act vide order\ndated 07.01.2021 of Pr. CIT-1, Jaipur. Statutory notice as required\nunder section 142(1) of the Act was issued on 07/02/2021 along\nwith questionnaire, which was duly served upon the assessee\nthrough e-filing portal. In response thereto, the assessee filed its\nreply, details and submissions from time to time which were\nexamined

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, Art. 226] 1.6 In the instant case also, the Notice for Enablement of Communication window. (notice intimating start of appellate proceedings by NFAC) was issued on 01 11 02022. On the said date, the Primary email id registered in the PAN database was nekiwala71@gmail.com, but the NFAC sent the hearing