RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 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 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

143(2) cannot be dispensed with". [2017] 390 ITR 167 (Ker) Travancore Diagnostics (P) Ltd. Vs. ACIT (Case laws Paper book pages 58-61) Reassessment- Notice- Validity- Reassessment can be made within time for regular assessment- Reassessment under section

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.

section 143(2) prior to completion of the reassessment proceedings in the case of the assessee. The Notice under section

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.

section 143 of the Act. The Hon’ble Kerala High Court in the case of Travancore Diagnostics Pvt. Ltd. vs. ACIT, 390 ITR 167 (Kerala) has dealt with the issue of validity of reassessment

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

In the result, the appeal of the assessee is allowed

reassessment cannot be passed without notice under section 143(2).\nJurisdictional error cannot be cured by section 292BB.\n\n1.12

MARIE PRODUCTS PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7, JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." (emphasis supplied) 14. Keeping in view the aforesaid

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)

Section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when intimation under Section 143

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

reassessment on the total income as assessed under section 143(1)or 143(3)of the IT Act.The common facts

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

reassessment on the total income as assessed under section 143(1)or 143(3)of the IT Act.The common facts

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

reassessment on the total income as assessed under section 143(1)or 143(3)of the IT Act.The common facts

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

reassessment on the total income as assessed under section 143(1)or 143(3)of the IT Act.The common facts

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)

section 153A, the statute is provides wide powers to the Assessing Officer in respect of assessments already completed u/s 143(1) or 143(3). If such orders is already in existence prior to the initiation of search, the Assessing Officer is empowered to reopen those proceedings and reassess

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings only: “so long as the ingredients of Section 147 are fulfilled and with reference to Section 143(1) vis-a-vis Section

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

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

Section 143(2) of the Act of 1961. The Tribunal vide impugned order upheld the cross objection and quashed the entire reassessment

V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

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

Section 143(2) of the Act of 1961. The Tribunal vide impugned order upheld the cross objection and quashed the entire reassessment

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

In the result, appeal of the assessee is allowed

143(1) of the Act. Thus the assessments for the assessment years 2010-11 to 13-14 were not got abated by virtue of search under section 132 on 2nd July, 2015 and the AO would reassess

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

section 153A, the statute is provides wide powers to the Assessing Officer in respect of assessments already completed u/s 143(1) or 143(3). If such orders is already in existence prior to the initiation of search, the Assessing Officer is empowered to reopen those proceedings and reassess

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

reassess such income and also any other income\nchargeable to tax which has escaped assessment and which comes to his notice\nsubsequently in the course of the proceedings under this section, or recompute the loss\nor the depreciation allowance or any other allowance, as the case may be, for the\n assessment year concerned (hereafter in this section

GUNMALA JAIN,AJMER vs. INCOME TAX OFFICER, WD-2(2), AJMER, AJMER

Appeal of the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA, AM आयकर अपील सं. / ITA No.1262/JPR/2025 निर्धारणवर्ष / AssessmentYears :2019-20 Gunmala Jain, बनाम 28 Abhi Lash Nikunj, Kalyan Vs. Income Tax Officer, Ward-2(2) Colony, Ajmer Road Kekri, Ajmer स्थायीलेखा सं. / जीआईआर सं./ PAN/GIR No.: ABRPJ 4764E Ajmer अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assesseeby :Sh. Sunil Porwal, CA (Thr.V.C.) राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary (Addl. CIT) सुनवाई की तारीख / Date of Hearing : 18/1

reassessed as per the provisions of section 115JB or section 115JC, as the case may be, is greater than the deemed total income determined in the return processed under clause (a) of sub-section (1) of section 143