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

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. 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. 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. 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. 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. 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. 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. 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. 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

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

1)\nof section 139 for the assessment year relevant to the previous year in which\nsearch is conducted under section 132 or requisition is made under section 132A.\nIn other words, the amendments brought in section 153B and section 1530 shall\nhave the following effects in relation to assessment or reassessment

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

1) \nof section 139 for the assessment year relevant to the previous year in which \nsearch is conducted under section 132 or requisition is made under section 132A.\nIn other words, the amendments brought in section 153B and section 1530 shall \nhave the following effects in relation to assessment or reassessment

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

1) \nof section 139 for the assessment year relevant to the previous year in which \nsearch is conducted under section 132 or requisition is made under section 132A.\nIn other words, the amendments brought in section 153B and section 1530 shall \nhave the following effects in relation to assessment or reassessment

GHANSHYAM TAK,NAYA GHAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

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

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

R P WOOD PRODUCTS PRIVATE LIMITED,AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

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

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