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)

132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1

RAJ KUMAR JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice are offended

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. SARITA DEWAN, SIKAR

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

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

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

reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section 132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1

SHRI SHYAM SUNDER KHANDELWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

132, does not admit the undisclosed income; and (ii) on or before the specified date— (A) declares such income in the return of income furnished for the specified previous year; and (B) pays the tax, together with interest, if any, in respect of the undisclosed income; 16 Shri Shyam Sundar Khandelwal, Jaipur. (c) a sum which shall not be less

SMT. APARNA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form Smt. Aparna Agarwal, Kota. where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice

SHRI AJAY AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form Shri Ajay Agarwal, Kota. where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice