SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

144C was passed on 29.12.2023\nand addition of entire amount of sale consideration of Rs.69.90 lacs was made. Hence\nthis appeal\nGOA 1& 2: Action taken u/s 147/148 is completely without jurisdiction on various\ngrounds:\nFacts: The Income Tax Officer ward 2(2), Ajmer initiated the proceedings u/s 148A by\nissuing a show cause notice u/s 148A

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

reassessment\nshall be 12 months from the end of the financial year in which notice u/s\n148 was served.\n9. However, sub-section (4)of section 153 extends the said time limit by\nanother 12 months notwithstanding anything contained in sub-section\n(1),(14),(2),(3) and (3A) where a reference u/s.92CA)(1) is made during the\nassessment proceedings

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) Faceless

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282, the service was insufficient and AO did not have jurisdiction to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282, the service was insufficient and AO did not have jurisdiction to re-assess the escaped income. Thus, the service of notice under section 148 was no service in the eye of law and all subsequent proceedings including

VINOD KUMAR JANGIR,JHUNJHUNU vs. DCT, CIRCLE (INTL TAX), JAIPUR

Appeal is allowed and the impugned assessment

Bench: Shri Gagan Goyal & Shri Narinder Kumarmr. Vinod Kumar Jangir, C/O. Yashi Super Market, Vishwakarma Complex, Gandhi Chowk, Distt. Jhunjhunu -333001 Pan No. Arzpj 7960G ...... Appellant Vs.

reassessment notices. ♦ The assessee has two weeks to reply as to why a notice under section 148 of the Act should not be issued, on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year. The time period of two weeks shall be counted from the date

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

reassessment proceedings initiated by ld. AO which\nwas under challenge before this Tribunal. The new legal plea does not require\ninvestigation into factual aspects before either accepting or rejecting the\ncontentions. The appellant submits that the new plea go to the very basis of\nassuming jurisdiction for passing the assessment order u/s 143(3) read with section\n4\nITA Nos.669

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

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

reassessment proceedings initiated by ld. AO which was under challenge before this Tribunal. The new legal plea does not require investigation into factual aspects before either accepting or rejecting the contentions. The appellant submits that the new plea go to the very basis of assuming jurisdiction for passing the assessment order u/s 143(3) read with section Resonance Eduventures

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

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

reassessment proceedings initiated by ld. AO which was under challenge before this Tribunal. The new legal plea does not require investigation into factual aspects before either accepting or rejecting the contentions. The appellant submits that the new plea go to the very basis of assuming jurisdiction for passing the assessment order u/s 143(3) read with section Resonance Eduventures

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

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

reassessment proceedings initiated by ld. AO which was under challenge before this Tribunal. The new legal plea does not require investigation into factual aspects before either accepting or rejecting the contentions. The appellant submits that the new plea go to the very basis of assuming jurisdiction for passing the assessment order u/s 143(3) read with section Resonance Eduventures

M/S AMRAPALI EXPORTS,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the ground No

reassessment order u/s 143(3) read with 147 was passed by the Assessing Officer on 13.12.2017 wherein the assessee was found eligible for deduction u/s 10AA to the extent of Rs. 7,21,35,825/- as originally 3 M/s Amrapali Exports, Jaipur Vs. DCIT, Jaipur assessed u/s 143(3) of the Act. However, books of accounts were rejected