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)

reassessment under section 148, jurisdictional Assessing Officer has no jurisdiction to issue impugned notice, same is to be issued by Faceless Assessing Officer as is required by provisions of section 151A

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

In the result, the appeal of the assessee is allowed

reassessment proceedings were initiated but nothing was provided except the screen shot. The ld. AO (Faceless Assessment Unit) considered such alleged accommodation entry for Rs. 1.37 Crore as unexplained cash credit u/s 68 and taxed the same in terms of section 115BBE of the Income Tax Act, 1961 1ST Appeal The assessment order so passed by assessment unit was appealed

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A

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, re-computation or\nissuance or sanction of notice with dynamic jurisdiction.\n\nFurther in exercise of the powers conferred by sub-sections (1) of section 151A

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)

Section 151A of Act is reproduced as under:- Faceless assessment of income escaping assessment 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

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

reassesses any income chargeable to tax, which has escaped\r\nassessment for any assessment year, with respect to which he had \"reason to\r\nbelieve\" to be so, then only, in addition, he can also put to tax, the other income,\r\nchargeable to tax, which has escaped assessment. and which has come to his\r\nnotice subsequently

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment itself, the High Court in Talati and Talati LLP further observed:- -(30) Moreover, Section 151A contemplates framing of the scheme

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment itself, the High Court in Talati and Talati LLP further observed:- -(30) Moreover, Section 151A contemplates framing of the scheme

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment is not barred by limitation even considering the first proviso to section 149(1) as in special circumstances prevailing at that time on account of Covid etc., the Hon’ble Supreme Court has decided the case of Ashish Agarwal about the extension being available and TOLA being applicable. The ld. DR also argued the points as listed

NISHA MUKESH KUMAR JAIN,BHILWARA vs. INCOME TAX OFFICER, WD-1, BEAWER, BEAWER

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

151A of the Act; The appellant craves leave to add, amend, alter and/or withdraw any of the grounds of appeal at the time of hearing. 3. At the outset of the hearing the ld. AR of the assessee submitted that the additional ground no. 2 raised by the assessee is not pressed and submitted that the additional ground

DURGA PRASAD SHARMA,JAIPUR vs. I.T.O. WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessment by Finance Act 2021. Notice must disclose information leading to belief that income had escaped assessment. Information must be definite and not vague. Except issuance of notice under section 148 of Income tax Act by ld. AO, no opportunity was provided to the assessee which is mandatorily required under section 148A(b) of Income tax Act nor provisions

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed for statistical purpose

151A of the Act. Hence proceedings as well\nas the impugned notice deserves to be quashed. Moreover, the assessment proceeding\nconsequent thereto also deserves to quashed.\n1. 3. The impugned additions and disallowances made in the order u/s 147 r.w.s 144 of the\nAct dated 01.03.2023 are bad in law and on facts of the case, for want of jurisdiction

SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

section 263 of the Act is clearly\napplicable and it is clear that the Assessing Officer has passed the assessment order\nafter making enquiries for verification which ought to have been made in this case.\nHowever, we find that the Pr. CIT has not mentioned in the show-cause notice issued\nunder section 263 that he is going to invoke