RAJKUMAR ASNANI,JAIPUR vs. ITO WARD 2(2), JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings due to significant cash deposits and issued notices under Section 142(1). The assessee did not respond to these

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\n\n9\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n\n6.\nWhile search and seizure action u/s.132

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

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

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

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

AMIT JAIN,KOTA, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

The appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment u/s 148 and notices were issued. In response, the assessee submitted the reply. The details of the notices issued and replied by the assessee were as under: Date of notice Under Issued By Response due dates Reply submitted Section on 09.02.2023 ITO, Pune-13(2) 01.03.2023 22.02.2023 148A 29.03.2023 148 ITO, Pune-13(2) 14.04.2023 11.10.2023 142(1

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

142(1)/143(2) of the Act as well as the concealment of particulars of income or furnishing inaccurate particulars of income. Thus the AO has issued show cause notice under section 274 Shri Prakash Chand Sharma, Jaipur. read with section 271 of the IT Act for various defaults without striking off the irrelevant part of the said notice. Thus

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

142(1)/143(2) of the Act as well as the concealment of particulars of income or furnishing inaccurate particulars of income. Thus the AO has issued show cause notice under section 274 Shri Prakash Chand Sharma, Jaipur. read with section 271 of the IT Act for various defaults without striking off the irrelevant part of the said notice. Thus

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

142(1)/143(2) of the Act as well as the concealment of particulars of income or furnishing inaccurate particulars of income. Thus the AO has issued show cause notice under section 274 Shri Prakash Chand Sharma, Jaipur. read with section 271 of the IT Act for various defaults without striking off the irrelevant part of the said notice. Thus

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)

142(1) and 143(2) of the Act and that he was unaware of any notice having been issued under section 147/148 of the Act. Moreover, the assessee entered appearance and filed his return under protest making it abundantly clear that he had not received the notice under section 147/148 of the Act. This argument does not, therefore, advance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHRI RAJLAXMI DENIM, BHILWARA

In the result, appeal of the revenue is allowed

142(1) of the Act completed the assessment U/s 143(3) of the Act on 29/12/2017. Whereby an addition of Rs. 20.50 crores was made U/s 68 of the Act on account of share premium received by the assessee company. 3. The assessee challenged the action of the Assessing Officer before the ld. CIT(A) and also raised an objection