AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

reassessment proceedings initiated under Section 148 be upheld as valid\nand in accordance with the law.\n2. The addition of ₹44,62,938/- under Section 2(22)(e) be upheld, as the\nAppellant has failed to disprove the findings of the AO.\n3.\nThe appeal of the Appellant be dismissed, and the order of the Ld. CIT(A)\nbe upheld

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

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

142 or section 148 or to\ndisclose fully and truly all material facts necessary for his assessment, for that\n assessment year:\n[Provided further that nothing contained in the first proviso shall apply in a case where\nany income in relation to any asset (including financial interest in any entity) located\noutside India, chargeable to tax, has escaped assessment

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

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

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

2) of section 150 as it stands, in our view, a fair and just\ninterpretation would be that the authority under the Act has been empowered only\nto reopen assessments, which have not already been closed and attained finality\ndue to the operation of the bar of limitation under section 149.\n19. This Court took similar view in the case

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

2-8-2018 to the Income Tax Officer objecting to the notices issued under section 148 as well as under section 142(1) of the Act and drew his attention to the earlier letter dated 27-4-2018 informing him about the death of his father and requesting him to drop the proceedings. The attention of the Income Tax Officer

MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment can be made by the assessing officer who made the\noriginal assessment. Dushyant Kumar Jain vs. CIT (2016) 237 Taxman 646\n(Delhi)(HC).\n\n7. Notice u/s 143(2) not issue :\nThat the learned Authorities below have grossly erred in law and facts in where a pre-\ncondition for passing an order u/s 143(3) is the service

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

142 has\nbeen issued to him for such assessment year, or\n(ii) a return of income has been furnished by such other person but no notice\nunder sub-section (2) of section 143 for such assessment year has been served\nand the limitation of serving such notice has expired, or\n(iii) assessment or reassessment

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

reassessment of income beyond the original scrutiny c) Section 148 is not dependent on the issuance of a notice under Section 143(2) 1.4 Judicial Precedents for Section 148: a) Yuvraj v. Union of India ((2009) 315 ITR 84 (Bom)): Held that reopening under Section 148 can be initiated even when time for issuing notice under Section 143(2

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

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

142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or (c) assessment or reassessment