DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

149, section 151 and section 153 made it clear that provisions of these sections are not made applicable to the assessments covered by the provisions of section 153A. Prior to the introduction of these three sections, there was a separate chapter XIV -B of the Act, by section 158BC to 158BE which governs the search assessments which is popularly known

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)

149, section 151 and section 153 made it clear that provisions of these sections are not made applicable to the assessments covered by the provisions of section 153A. Prior to the introduction of these three sections, there was a separate chapter XIV -B of the Act, by section 158BC to 158BE which governs the search assessments which is popularly known

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

In the result, the appeal of the assessee is allowed

149(1)(b) are satisfied: 26 RSD Containers Pvt Ltd. vs ITO Income escaped > ₹50 lakhs, Escapement represented in form of loan. 3. Section 151 Compliance - Proper Sanction Obtained The fresh notice issued on 28.07.2022 was issued within prescribed limitation and with approval of PCIT, as per amended Section 151. The assessee's claim that sanction must be from "PCCIT/CCIT

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

149 taxmann.com 399\n(SC), the Supreme Court held that object of section 153A is to bring\nunder tax undisclosed income which is found during course of search or\npursuant to search or requisition; therefore, only in a case where\nundisclosed income is found on basis of incriminating material,\nAssessing Officer would assume the jurisdiction to assess or reassess\ntotal

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 or recomputation, as the case may be.] (2) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151.] 18 SMT. NITU KHADARIYIA VS ITO,WARD 1(3), JAIPUR The first proviso to Section 149

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

section 147/148 of the Act are not applicable in such cases. No contrary decision has been brought to our notice. Accordingly, we hold that initiation of proceedings u/s 147/148 by A.O. to reassess the income is illegal being without jurisdiction and consequently the reassessment order passed u/ s 147 r.w.s. 143(3) is also illegal and void above said initio

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

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

reassess taking into consideration the other material in respect of completed\nassessments/unabated assessments. Meaning thereby, in respect of\ncompleted/unabated assessments, no addition can be made by the AO in absence of any\nincriminating material found during the course of search under section 132 or requisition\nunder section 132A of the Act, 1961. However, the completed/unabated assessments\ncan be re-opened

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

Reassessment pursuant to material found in search can be done through recourse to section 153C only and not by invoking the provisions of section 147/148. 1.12. The provisions of section 153C are over-riding in nature and contain non obstante clause for sections 139,147,148,149,151 and 153. 1.13. Section 147 and 153C are not interchangeable

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess