INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

reassessment or re- computation under section 147 or issuance of notice under section 148 10[or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A

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

reassessment or re-computation\nunder section 147 or issuance of notice under section 148 or conducting of\nenquiries or issuance of show-cause notice or passing of order under section 148A

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

In the result, the appeal of the assessee is allowed

Sections 148A, 148, 143(2), and 142(1) were duly issued and responded to. The assessee has mischaracterized the absence of "incriminating documents": The reassessment

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial 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, in the case of assessee company notice u/s 148 as well as u/s 148A

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)

148A(d) - to pass an order deciding whether or not it is a fit case for issuing a notice under Section 148; and d. Section 148 - to issue a reassessment

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 notice. Section 151 of the new regime does not prescribe a time limit within which a specified authority has to grant sanction. Rather, it links up the time limits with the jurisdiction of the authority to grant sanction. Section 151(ii) of the new regime prescribes a higher level of authority if more than three years have elapsed from

SANSKRITI BUILD-DEV PRIVATE LIMITED,JAIPUR vs. ITO WD 6(2), JAIPUR

18. In view of the above findings, this appeal filed by the assessee deserves to be allowed

Bench: Learned Cit(A), While Challenging Assessment Order Dated 29.05.2023, Relating To The Assessment Year 2014-15. Said Appeal Has Been Dismissed Vide Impugned Order Dated 29.01.2025, Passed By Learned Cit(A), National Faceless Appeal Centre, Delhi, Whereby Confirming The Addition Made By The Assessing Officer.

reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

Reassessment-Issuance of notice under section 148 after proceedings under Section\n148A (d)-Writ petition seeks to assail correctness and validity of order passed by\nrespondent, whereby, after initiating proceedings under Section 148A

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 issued under the unamended provision of IT Act, the High Court’s ought to have passed an order construing the notices issued under unamended Act/unamended provision of the IT Act as those deemed to have been issued under section 148A

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal filed by the assessee is allowed

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

148A, read with sections 148 and 149, of the Income-Tax Act, 1961 and section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 - Income escaping assessment - Conducting inquiry, providing opportunity before issue of notice (Reassessment

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment\ncould be drawn under section 148A - Assessing Officer did not find merit in reply of\nassessee and passed an 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, in the case of assessee company notice u/s 148 as well as u/s 148A

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 or issuance of notice under section 148 [or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A

NITU KHADARIYA,JAIPUR vs. ITO WARD 1(3), NCRB BUILDING

In the result, the appeal of the assessee is allowed

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

reassessment proceedings are within the period of limitation prescribed in Section 149 of the Act. It is not acceptable. Section 149 of the Act sets out, inter alia, the time limit for issuing notice under section 148 of the Act. Apart from the period of limitation set out in the said Section, the first proviso lays down a further restriction

GCK STOCK PRIVATE LIMITED,JAIPUR vs. ITO WD 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed\nOrder pronounced in the open court on 06/05/2025

Section 148 and 148A,\nallowing reassessment up to 10 years in cases involving income escaping assessment exceeding\n*50 lakh

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

Reassessment—Issuance of notice under\nsection 148 after proceedings under Section 148A (d)—Writ petition seeks to\nassail correctness and validity

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

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)

sections 148, 148A and 149, of the Income-tax Act, 1961 Unexplained investments (Reassessment) - Assessment year 2015- 16 Assessing Officer

INCOME TAX OFFICE, WARD-6(2), JAIPUR, JAIPUR vs. MEDICAL DESIGNS INDIA PVT. LTD., JAIPUR

sections": [ "144", "147", "148", "69B", "148A", "271(1)(c)", "271(1)(b)", "271F", "127", "142(1)", "50C", "54", "2(47)" ], "issues": "Whether the reassessment