INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

133(6) Issued\n32-33\n11\n09.09.2019\n142(1) To Assessee\n34-36\n12.\n13.09.2019\nITR filed assessee requested for reason\nreliance placed on GKN\n37-39\n13\n23.09.2019\n143(2) issued\n40\n14\n26.09.2019\nReasons were provided to\nassessee electronically\n41\nVide ITBA/AST/F/17/2019-\n20/1018317741(1) (First Page\nOnly)\n16.\n06.11.2019\n131 Director Harshratna\n42\n17\n06.11.2019\n131 Director Darshan

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

133(6) Issued\n142(1) To Assessee\nITR filed assessee requested for reason\nreliance placed on GKN\n143(2) issued\nReasons were provided to\nassessee electronically\n131 Director Harshratna\n131 Director Darshan\nEnclave\n131 Director Shareen Hire\nPurchase\nAssessee filed part reply\nAssessee filed objection

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

133(6) Issued\n32-33\n11\n09.09.2019\n142(1) To Assessee\n34-36\n12.\n13.09.2019\nITR filed assessee requested for reason\nreliance placed on GKN\n37-39\n13\n23.09.2019\n143(2) issued\n40\n14\n26.09.2019\nReasons were provided to\nassessee electronically\n41\nVide ITBA/AST/F/17/2019-\n20/1018317741(1) (First\nPage Only)\n16.\n06.11.2019\n131 Director Harshratna\n42\n17\n06.11.2019\n131 Director Darshan

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassess total income for entire six years block assessment period even in case of completed/unabated assessment. In respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material found during course of search under section 132 or requisition under section 132A. Completed/unabated assessments can be reopened by Assessing Officer in exercise

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

M/S ORIENTAL POWER CABLES LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

M/S ORIENTAL POWER CABLES LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

133(6) of the 503 income tax act1961 dated 22.09.2017. 16 Copy of reply in response to notice no. 504-505 1664 dated 22.09.2017 " Copy of ledger account showing 506 the details of Preference share allotted from books of account of Kaveri Hire Purchase and Deposits Pvt Ltd. " Copy of relevant bank statement 507-601 showing the details of entry

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

133(6) which was even prior to the serving of the notice u/s 148, resultantly it could not be a case of prior detection nor could be a case of intended wrong claim with a view to suppress the income or to evade taxes. 7.3. It must be appreciated that there has been no such allegations in the entire period

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

133(6) which was even prior to the serving of the notice u/s 148, resultantly it could not be a case of prior detection nor could be a case of intended wrong claim with a view to suppress the income or to evade taxes. 7.3. It must be appreciated that there has been no such allegations in the entire period

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

133(6) which was even prior to the serving of the notice u/s 148, resultantly it could not be a case of prior detection nor could be a case of intended wrong claim with a view to suppress the income or to evade taxes. 7.3. It must be appreciated that there has been no such allegations in the entire period

POOJASHISH INFRASTRUCTURES PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed

6. . . . . . once an assessment has attained finality for a particular year, i.e., it is not pending then the same cannot be subject to tax in proceedings under section 153A of the Act. This of course would not apply if incriminating materials are gathered in the course of search or during proceedings under section 153A of the Act which are contrary

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment is essentially the incriminating material disclosing undisclosed income which was not disclosed by the assessee. In the case in hand, the AO himself has not claimed any incriminating material found during the search and seizure in the case of the assessee. Accordingly, in the facts and circumstances of the case and in view of the binding precedents on this

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

reassessment is essentially the incriminating material disclosing undisclosed income which was not disclosed by the assessee. In the case in hand, the AO himself has not claimed any incriminating material found during the search and seizure in the case of the assessee. Accordingly, in the facts and circumstances of the case and in view of the binding precedents on this

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment is essentially the incriminating material disclosing undisclosed income which was not disclosed by the assessee. In the case in hand, the AO himself has not claimed any incriminating material found during the search and seizure in the case of the assessee. Accordingly, in the facts and circumstances of the case and in view of the binding precedents on this