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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

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

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

section 150, however, makes it clear that reassessment permissible under\nsub-section (1) of section 150 would not be available

RAMESH CHAND SONI HUF,JAIPUR vs. ITO, BEAWAR

In the result, the appeals of the assessee are allowed

reassessment or recomputation may be taken.” Thus, as per Sub-section (1) of Section 150 the limitation provided Under section

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment proceedings under Section 147/148, invoking Section 150 and relying on CBDT Instruction No. 1/2023, exceeding his statutory appellate jurisdiction

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment proceedings under Section 147/148, invoking Section 150 and relying on CBDT Instruction No. 1/2023, exceeding his statutory appellate jurisdiction

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

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

reassessment proceedings\nunder Section 147/148, invoking Section 150 and relying on CBDT Instruction No.\n1/2023, exceeding his statutory appellate jurisdiction

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

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

reassessment proceedings\nunder Section 147/148, invoking Section 150 and relying on CBDT Instruction No.\n1/2023, exceeding his statutory appellate jurisdiction

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)

reassessment. 2.4 It is also further submitted that as per provisions of section 150 (2) the provisions of section 150

VASUDEV GANGWANI,JAIPUR vs. ADIT, JAIPUR

In the result, the appeal of the assessee is partly allowed

150 puts in place is to lift the bar of limitation which section 149 enacts where section 148 is taken recourse to for the purpose of making an assessment or reassessment

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment