SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

2), reassessment could not be held to be validly made. The facts of that case were that a notice under section 148 of the Act was issued to the assessee seeking to reopen the assessment for the assessment year 2000-01. However, the assessee did not file a return and therefore a notice was issued to it under section 142

M/S. KAIZEN ORGANICS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Hearing.

reassessment proceedings in the case of the assessee. The Notice under section 143(2) is a mandatory requirement and gives the jurisdiction to the AO to proceed with the scrutiny assessment. Thus the notice under section 143(2) is a jurisdictional condition and in the absence of notice under section 143(2), the order passed by the AO is invalid

SHRI GOVIND NARAIN JOHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

142 and sub-sections (2) and (3) of section 143. 18. On a consideration of the provisions of Chapter XIV-B of the Act, we are in agreement with the reasoning and the conclusion reached by the High Court.” Thus the requirement of notice under section 143(2) of the Act is a mandatory condition and cannot be dispensed with

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. 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. 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. 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. 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. 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. 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. 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. 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