DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JPR, JAIPUR, RAJASTHAN

In the results all the appeals filed by the assessee ITA Nos

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment is passed pursuant to a search operation is a mandatory requirement of Section 153D of the Act and that such approval is not meant to be given mechanically. The Court also concurs with the finding of the ITAT that in the present cases such approval was granted mechanically without application of mind by the Additional CIT resulting in vitiating

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

reassessment is\npassed pursuant to a search operation is a mandatory requirement of Section\n153D of the Act and that such approval is not meant to be given mechanically.\nThe Court also concurs with the finding of the ITAT that in the present cases such\napproval was granted mechanically without application of mind by the Additional\nCIT resulting in vitiating

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

145(3) by rejecting the books. 35. That the learned appellate authority has molded the facts as per his convenience, which is wrong. It is mentioned as reproduced above that learned assessing authority had asked for “bills/Vouchers etc.” through notice u/s 142(1), i.e. they have specifically asked for purchase and sales bills. But it is to be submitted that

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

145(3) by rejecting the books. 35. That the learned appellate authority has molded the facts as per his convenience, which is wrong. It is mentioned as reproduced above that learned assessing authority had asked for “bills/Vouchers etc.” through notice u/s 142(1), i.e. they have specifically asked for purchase and sales bills. But it is to be submitted that

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

reassessment is\npassed pursuant to a search operation is a mandatory requirement of Section\n153D of the Act and that such approval is not meant to be given mechanically.\nThe Court also concurs with the finding of the ITAT that in the present cases such\napproval was granted mechanically without application of mind by the Additional\nCIT resulting in vitiating

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

reassess the “total income” of the six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years in which both the disclosed and the undisclosed income would be brought to tax. (iv) Although section 153A does not say that additions

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

reassessment is\npassed pursuant to a search operation is a mandatory requirement of Section\n153D of the Act and that such approval is not meant to be given mechanically.\nThe Court also concurs with the finding of the ITAT that in the present cases such\napproval was granted mechanically without application of mind by the Additional\nCIT resulting in vitiating

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

reassessment is\npassed pursuant to a search operation is a mandatory requirement of Section\n153D of the Act and that such approval is not meant to be given mechanically.\nThe Court also concurs with the finding of the ITAT that in the present cases such\napproval was granted mechanically without application of mind by the Additional\nCIT resulting in vitiating