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)

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

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

153B and section 1530 shall \nhave the following effects in relation to assessment or reassessment in case of \nother persons referred to in section 153C A period of one year from the end of financial year in which the books of account \nor documents or assets seized or requisitioned are handed \n(i) over to the Assessing Officer having jurisdiction

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

153B and section 1530 shall \nhave the following effects in relation to assessment or reassessment in case of \nother persons referred to in section 153C A period of one year from the end of financial year in which the books of account \nor documents or assets seized or requisitioned are handed \n(i) over to the Assessing Officer having jurisdiction

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or 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

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

153B and section 1530 shall\nhave the following effects in relation to assessment or reassessment in case of\nother persons referred to in section 153C A period of one year from the end of financial year in which the books of account\nor documents or assets seized or requisitioned are handed\n(i) over to the Assessing Officer having jurisdiction

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)

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

1)(b) or 153B(2)(b). That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. It is therefore not correct on the part of the Revenue to contend that the approval itself is not justiciable. Where the approval is granted mechanically, it would vitiate the assessment order itself.—Sahara India

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

1)(b) or 153B(2)(b). That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. It is therefore not correct on the part of the Revenue to contend that the approval itself is not justiciable. Where the approval is granted mechanically, it would vitiate the assessment order itself.—Sahara India

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

1)(b) or 153B(2)(b). That such an approval of a superior officer cannot be a mechanical exercise has been emphasized in several decisions. It is therefore not correct on the part of the Revenue to contend that the approval itself is not justiciable. Where the approval is granted mechanically, it would vitiate the assessment order itself.—Sahara India

SAVITA GUPTA,KOTA vs. ITO, DELHI

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

B. Reassessment Barred by Limitation under Section 153B r.w.s. 153C 19 Savita Gupta vs. ITO Without prejudice to anything stated above, the impugned assessment order dated 14.03.2022 is clearly barred by limitationas per Section 153B of the Act for the following reasons: 1

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)

153B(1)(b) 1-5 dated 31.03.2015 for assessment year 2013-14 2. Copy of CIT(A)’s order dated 30.11.2016 for assessment year 6-17 2013-14 3. Copy of ITAT order dated 30.10.2017 for assessment year 18-26 2013-14 & 2014-15 4. Copy of notice u/s 148 dated 28.03.2019 27 5. Copy of notice u/s 142(1

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

1)(b) or 153B(2)(b). That such an approval of a superior officer cannot\nbe a mechanical exercise has been emphasized in several decisions. It is therefore not\ncorrect on the part of the Revenue to contend that the approval itself is not justiciable.\nWhere the approval is granted mechanically, it would vitiate the assessment order\nitself.—Sahara India

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub- section (1) of section 153B

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub- section (1) of section 153B

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub- section (1) of section 153B

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub- section (1) of section 153B

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub- section (1) of section 153B

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except