ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

1 below section 147 of the Income-tax Act for relevant AY". g "Whether Id. CIT(A) is justified in holding entire reassessment is considered void and illegal without considering the fact that assessee violated provision of section 13

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

13(1)(b) read with Section 11(5)—Amount said to have received as\r\ndonation was added back to income of assessee under Section 69А—CIT(A)\r\naffirmed view taken by Assessing Officer except for granting partial relief such\r\nas with regard to claim for carry forward of depreciation etc—Tribunal after\r\ntaking note of factual

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

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

reassess taking into consideration the other material in respect of completed\nassessments/unabated assessments. Meaning thereby, in respect of\ncompleted/unabated assessments, no addition can be made by the AO in absence of any\nincriminating material found during the course of search under section 132 or requisition\nunder section 132A of the Act, 1961. However, the completed/unabated assessments\ncan be re-opened

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the lime the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was\nmade by reason of any other provision limiting the time within which any action for\nassessment, reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

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

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate.” What is clear from this is that Section 153A

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

reassessment was completed wherein, addition on account of bogus purchase was made – addition not challenged by assessee in order to buy peace of mind and to avoid protracted litigation – AO initiated penalty proceedings u/s 271(1)(c) vide the assessment order itself – at the end of the Assessment order, Ld. AO mentioned “penalty proceedings u/s 271(1)(c) are being

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

section 13(3)] of his audit report [Form 10B] that payment of salary was paid to Persons Specified u/s 13(3) of the I.T. Act, 1961. 4. On the facts and the circumstances of the case and in law the Ld. CIT (Appeals) has erred in deleting the addition of Rs. 7,20,000/- made on account of excess salary

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate.\" What is clear from this is that Section 153A

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

reassessment, if any, relating to\nany assessment year falling within the period of six assessment years referred to\nin this sub-section pending on the date of initiation of the search under Section\n132 or making of requisition under Section 132A, as the case may be, shall\nabate.\" What is clear from this is that Section 153A