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)

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D of the Act and that

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)

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D of the Act and that

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

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

reassessment is passed pursuant to a search\noperation is a mandatory requirement of section 153D of the Act and that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. VIMAL PARWAL, JAIPUR

In the result , the appeal for the Assessment Year 2016-17 filed by the Revenue and the Cross-Objection filed by the assessee for the same assessment year are also dismissed

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

reassessment under Sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C Corollary being that after seizing of operational period of Section 153A to 153D

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. VIMAL PARWAL, JAIPUR

In the result , the appeal for the Assessment Year 2016-17 filed by the Revenue and the Cross-Objection filed by the assessee for the same assessment year are also dismissed

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

reassessment under Sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C Corollary being that after seizing of operational period of Section 153A to 153D

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment under sections 143 & 147/148 and there is\nincriminating material seized or requisitioned belonging or relatable to person\nother than on whom search was conducted, section 153C is to be resorted to\nAdditionally, provisions of sections 153A to 153D

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. KAILASH CHAND HIRAWAT , JAIPUR

Appeal is hereby dismissed as having become infructuous

Bench: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 1175/JPR/2024 निर्धारण वर्ष / Assessment Year: 2011-12 Deputy Commissioner of Income Tax, बनाम Sh. Kailash Chand Hirawat Central Circle-4, VS. 9, Narain Singh Road, Jaipur. Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAKPH9224R निर्धारिती की ओरसे / Assesseeby : Shri Rohan Sogani, C.A. राजस्व की ओरसे / Revenue by: Shri Arvind Kumar, CIT-DR, Mrs. Anita Rinesh, JCIT-DR सुनवाई क

reassessment under Sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C. Corollary being that after seizing of operational period of Section 153A to 153D

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 is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant

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 is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant

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 is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant

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 is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant

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 is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant

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

reassessment resulting into the demand or proceedings of penalty." (Emphasis supplied) The said judgment which essentially deals with second proviso to Section 153A of the Act also supports the conclusion, which we have reached hereinbefore. 28. It has been observed by the Hon'ble Supreme Court in K.P. Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

Section 153A to 153D have prevalence over the regular provisions for assessment or reassessment under Section 143 & 147/148. 27. Section

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

Section 153A to 153D have prevalence over the regular provisions for assessment or reassessment under Section 143 & 147/148. 27. Section

SAVITA GUPTA,KOTA vs. ITO, DELHI

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment under Sections 139, 147,148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C. Corollary being that after seizing of operational period of Section 153A to 153D

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GORDHAN DAS MAHESHWARI, JAIPUR

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

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

reassessment under Sections 139 147, 148, 149, 151 & 153 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C Corollary being that after seizing of operational period of Section 153A to 153D

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. DAMODAR PRASAD PARWAL, JAIPUR

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

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

reassessment under Sections 139 147, 148, 149, 151 & 153 5 ACIT, CENTRAL CIRCLE-4, JAIPUR VS SHRI DAMODAR PRASAD PARWAL, JAIPUR 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C Corollary being that after seizing of operational period of Section 153A to 153D