LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

reassessment proceedings and the order, dated 25/05/2023, passed under Section 147 read with Section 144B of the Act are quashed

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment proceedings and the Assessment Order, dated 11.05.2023, passed under Section 147 read with Section 144B of the Act are quashed

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

reassessment proceedings and the Assessment Order, dated 26.05.2023, passed under Section 147 read with Section 144B of the Act are quashed

SONU AGARWAL ,JAIPUR vs. INCOME TAX OFFICER WARD 1(3), JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessment proceedings and the order, dated 25/05/2023, passed under Section 147 read with Section 144B of the Act are quashed

ACIT, NCR BUILDING, JAIPUR vs. HANS RAJ AGARWAL, VIDHYADHAR NAGAR JAIPUR

39. In view of the above discussion and findings, memorandum of cross objections No 1/JP/2025 filed by the assessee is allowed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

reassessment u/s 147 read with Section 144B of the Act was not valid. Conclusion 38. In view of the above

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

section 144B of the Act with reference\nto making assessment or reassessment of total income or loss of assessee.\"\n\n18\nITA

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)

reassess the income, all the consequent proceedings were null and void and it was not a case of irregularity. Therefore, Section 292B of the Act had no application. Thus, it is submitted that the defect in the assessment order cannot be cured by relying on section 292B of the Act as it is not a procedural defect rather a substantive

RAM KHILARI MEENA,DAUSA vs. ITO, DAUSA, DAUSA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

144B of the Income Tax Act, 1961 [ for short “Act”] by Assessment Unit of Income Tax Department [ for short AO]. 2. In this appeal, the assessee has raised following grounds: - “1. That the ld. CIT(A), NFAC has erred in law in sustaining the addition made by ld. AO on account of Long Term Capital Gain on sale of land

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

144B was held as erroneous in so far as prejudicial to\nthe interests of the revenue as it was passed in routine manner without\nconducting any enquiry about the transaction of Rs.75,00,000/-. Hence,\nby virtue of powers conferred to under the provisions of section 263 of\nthe I.T. Act, 1961, Ld. PCIT directed the AO to make

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

144B\r\nGOA-2: Disallowance of deduction u/s 2,47,549/- u/s 80P Under chapter VI-A:\r\nFACTS:1.The brief facts of the case that the society is a co-operative society\r\nregistered under Rajasthan Cooperative society Act IV of 1953. The society\r\ndeals in the trading & distribution of agriculture produce & agriculture\r\nimplements in order

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

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

section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee.”, i.e. by FAO, whereas

NARESH KUMAR BHARGAVA,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

Reassessment order under Section 147 read with Section 1-3 1. 144B, dated 30.09.2021, for the relevant previous year. Reasons

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

reassessed or recomputed in\na preceding order as if it were the total income; and\nY = the amount of tax calculated on the total income determined under\nclause (a) of sub-section (1) of section 143 or total income assessed\nreassessed or recomputed in a preceding order.\n(11) No addition or disallowance of an amount shall form the basis

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

reassessed or recomputed in\na preceding order as if it were the total income; and\nY = the amount of tax calculated on the total income determined under\nclause (a) of sub-section (1) of section 143 or total income assessed\nreassessed or recomputed in a preceding order.\n(11) No addition or disallowance of an amount shall form the basis

SOYALA GRAM SEWA SAHAKARI SAMITI LIMITED,TONK vs. ITO, TONK, TONK

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

144B of the IT Act, 1961, after duly considering the submissions enclosing 6 Soyala Gram Sewa Sahakari Samiti Ltd., Tonk. therewith relevant documents filed by the assessee, by passing the impugned order with an assessed income of Rs. 6,77,341/- on account of proposed additionon account of Interest income under section

INCOME TAX OFFICER, JAIPUR vs. SANDHYA PATNI, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

reassessment notice under section 148 of the IT Act dated 29.03.2021 and the consequent assessment order passed under section 147 read with section 144B

DY. COMMISSIONER OF INCOME TAX , JAIPUR vs. HEM CHAND JAIN, JAIPUR

In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

reassessment or recomputation under section 147 of the Act, (b) issuance of notice under section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B

DURGA PRASAD SHARMA,JAIPUR vs. I.T.O. WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

144B of the Income Tax Act, 1961[ for short “Act”] by the Assessment Unit, of Income Tax Department [ for short AO]. 2. In this appeal, the assessee has raised following grounds: - “1. Ld. CIT(A) was not justified in sustaining the addition of Rs.89,03,956/- for the goods (sponge Iron) purchased through different consignments from M/s. Sidhi Vinayak Metal