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.”

1 April 2021, the prior approval must be obtained from the appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus : (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment

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

In the result, the appeal of the assessee is allowed

1 April 2021, the prior approval must be obtained from the appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakha: (0) reassessment

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

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

151 as it is, as under :\n\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\n\n60\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nrecomputation in consequence

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

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

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

151 as it is, as under :\n\"150. (1) Notwithstanding anything contained in s.149 the notice under s.148 may\nbe issued at any time of the purpose of making an assessment or reassessment or\nrecomputation in consequence of or to give effect to any finding or direction\ncontained in an order passed by any authority in any proceeding under this

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

151 of the Act, and also barred\r\nby limitation and various other reasons and hence the same may kindly be\r\nquashed.\r\n2. Rs.2,47,549/-: The Id. CIT(A) has grossly erred in law as well as on the facts\r\nof the case in confirming the addition of Rs.2.47,549/- made

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

reassessment made in respect of an\n assessment year under this section, the tax shall be chargeable\nat the rate or rates as applicable to such assessment year.\nAssessment of income of any other person.\n153C. (1) Notwithstanding anything contained in section 139, section\n147, section 148, section 149, section 151

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

1 April 2021, the prior approval must be obtained from the appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakha: (0) reassessment

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. Assessment of income of any other person. 153C. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151

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