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 and section 153

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

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 and section 153

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

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

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate.” What is clear from this is that Section 153A

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding then, notwithstanding anything contained in sub-section (1) or section 153

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding then, notwithstanding anything contained in sub-section (1) or section 153

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding then, notwithstanding anything contained in sub-section (1) or section 153

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate.\" What is clear from this is that Section 153A

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred to in this\nsubsection pending on the date of initiation of the search under Section 132 or\nmaking of requisition under Section 132A, as the case may be, shall abate.\" What\nis clear from this is that Section 153A

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) of section 3 of the said Act, relates to passing of any order for assessment or reassessment under the Incometax Act, and the time limit for completion of such action under section 153

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)

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

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

153(2) of the Act stipulates that no order of reassessment can be passed beyond the period of one year from the expiry of the financial year in which service of the notice was effected. Section 148(1

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

153(2) of the Act stipulates that no order of reassessment can be\npassed beyond the period of one year from the expiry of the financial year in\nwhich service of the notice was effected. Section 148(1

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

153 referred to\nas the relevant assessment year) :\nProvided that where an assessment under sub-section (3) of section 143 or this section\nhas been made for the relevant assessment year, no action shall be taken under this\nsection after the expiry of four years from the end of the relevant assessment year, unless\nany income chargeable

BABU LAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, appeal of the assessee is allowed

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

Section 153 A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

153(c)(1)] is confined in its \napplication to the question of abatement\"\nProviso below sub-section (1) of section 153C of the Act was inserted by the \nFinance Act 2005 w.r.e.f. 01.06.2003 In this regard the extract of the \n\"Memorandum\" is as under.-\nUnder the existing provisions of section 153A, where the Assessing Officer is \nsatisfied that books

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

153(c)(1)] is confined in its \napplication to the question of abatement\"\n\nProviso below sub-section (1) of section 153C of the Act was inserted by the \nFinance Act 2005 w.r.e.f. 01.06.2003 In this regard the extract of the \n\"Memorandum\" is as under.-\n\nUnder the existing provisions of section 153A, where the Assessing Officer is \nsatisfied

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

153(c)(1)] is confined in its\napplication to the question of abatement\"\nProviso below sub-section (1) of section 153C of the Act was inserted by the\nFinance Act 2005 w.r.e.f. 01.06.2003 In this regard the extract of the\n\"Memorandum\" is as under.-\nUnder the existing provisions of section 153A, where the Assessing Officer is\nsatisfied that books