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

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)

ii) (prior to substitution by Finance Act, 2016 w.e.f. 1-6-2016, now Section 153 (6) (i) expl.2) no doubt are relevant to Section 150 but as held by Gujrat High Court in case of CIT v. G. Viswanatham. (1988) 172 ITR 401, 408 (AP) Explanations 2 and 3, are relevant also to section 150, but their purpose is merely

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

ii) is that income shall not be exempt u/s 11 in the case where any part of income or property of the trust is used or applied during the year directly or indirectly for the benefit of any person mentioned in section 13(3) which in the case is none. The benefits which can be derived from the income

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

153. (ii) These provisions are applicable in a case where search is conducted u/s 132 or requisition made u/s 132A on and after 31.05.2003. (iii) The provisions of section 153A are applicable in a case where search is conducted. (iv) The provisions of section 153C are applicable where the Assessing Officer is satisfied that “ (a) any money, bullion, jewellery

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

3) of the I.T. Act. Thus the assessment for the assessment year 2012- 13 was not got abated by virtue of search under section 132 on 23.08.2017 and the AO would reassess the total income of the assessee as per the provisions of section 153A in respect of the assessment year 2012-13. The proceedings under section 153A in respect

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

ii)\n(iii)\n(iv)\nThe provisions of section 153A/153C override section 139, 148,\n148, 149, 151 & 153.\nThese provisions are applicable in a case where search is\nconducted u/s 132 or requisition made u/s 132A on and after\n31.05.2003.\nThe provisions of section 153A are applicable in a case where\nsearch is conducted.\nThe provisions of section 153C

SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

ii) not served upon him in time ; or (iii) served upon him in an improper manner. In other words, once the deeming fiction comes into operation, the assessee is precluded from raising a challenge about the service of a notice, service within time or service in an improper manner. The proviso to section 292BB of the Act, however, carves

SHRI KRISHNARAJ BUILDHOME PVT LTD,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

153(3)(ii) the AO is directed to proceed with the assessment\nof capital gain immediately after the valuation report is filed by the authority to\nwhom the matter was referred by the respondent at the instance of the\nassessee\n(ii) Commissioner of Income Tax Vs. Chandni Bhuchar\n(High Court of Punjab & Haryana

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

ii) The payment made by the assessee does not fall under Rule 6DD of the I.T.Rules,\n1962. The list provided under Rule 6DD of the I.T.Rules, 1962. is exhaustive and\nundersigned of the view that when the payment is made in contravention of section\n40A(3) of the Act though the payment is genuine, that cannot be allowed, because

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)

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment

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)

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment

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)

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

3 has wrongly mentioned the Buyer\nas M/s Udai Buildhome Pvt Ltd, the appellant herein. However, the Assessing\nOfficer at Para (v) Pg 6 has corrected himself and clearly mentioned that the sale\ndeed was executed between the sellers and M/s Manokamna Buildsquare Pvt Ltd,\nthe buyer. Evidently, the said document does not in any way belong to or related

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

ii) take a decision under section 149A(d) based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

reassessment under Sections 139, 147, 148, 149, 151 8 153. ………………….. 30. The argument that by enactment of Section 153A to 153D has not eclipsed Section 148 does not enhance the case of respondent to initiate the proceedings under Section 148. On fulfillment of two conditions for invoking Section 153C the proceeding in accordance with Section 153A are to be initiated

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153 referred to as the relevant assessment year) Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable

SHRI GOVIND NARAIN JOHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

ii) shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished] The ld. A/R therefore, submitted that from the plain reading of the above provisions, it can be clearly understood that notice under section 143(2) has to be mandatorily issued within the time limit prescribed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

3) of the I.T. Act. Thus, the assessment for the assessment year 2012-13 was not got abated by virtue of search under section 132 on 08.02.2018. Thus, the AO would reassess the total income of the assessee as per the provisions of section 153A in respect of the assessment year 2012-13. The proceedings under section 153A in respect

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment u/s 143(3)/144