DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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 notices are to be dealt with as under : (i) AY 2013-14, AY 2014-15 and AY 2015-16: Fresh notice under section 148 of the Act can be issued in these cases, with the approval of the specified authority, only if the case falls under clause (b) of sub-section (1) of section 149

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

section 149(1)(b) not to apply to notices time barred under old provisions The time limits for issuing notice for reassessment

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

149(1)(b), 151 Art. 226]. The Petitioner challenged the show\ncause notice under section 148A(b) of the Act, order under section 148A(d) of the\nAct and the notice under section 148 of the Act on the ground that there was total\nnon-application of mind by the superior authorities in granting the approval before\nissuance

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

1) Notwithstanding anything contained in section 139, section\n147, section 148, section 149, section 151 and section 153, in the case\nof a person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned\nunder section 132A after the 31st day of May, 2003, the Assessing\nOfficer shall—\n(a) issue

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice

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)

1)] 80[Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, 81belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information