INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

section 148 and reassessment proceedings became illegal and void above said-initio. Whether on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings – Held yes (in favour of assessee). The above decision has been followed in the following cases- (ii) G. Koteswara Rao (2015) 64 taxman.com 159

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 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be assessed or reassessed. The Amritsar Bench of this Tribunal in case of ITO vs. Arum Kumar Kapoor (supra) while deciding an identical issue of validity of initiation

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

section 153C, notice issued under\nsection 148 and reassessment proceedings became illegal and\nvoid above said-initio. Whether on facts, Commissioner\n(Appeals) was justified in setting aside reassessment\nproceedings – Held yes (in favour of assessee).\n(ii)\nThe above decision has been followed in the following cases-\nG. Koteswara Rao (2015) 64 taxman.com 159

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)

Reassessment pursuant to material found in search can be done through recourse to section 153C only and not by invoking the provisions of section 147/148. 1.12. The provisions of section 153C are over-riding in nature and contain non obstante clause for sections 139,147,148,149,151 and 153. 1.13. Section 147 and 153C are not interchangeable

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)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

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

In the result, the appeal of the assessee is allowed

section 147/148 of the Act are not applicable in\nsuch cases. No contrary decision has been brought to our notice. Accordingly, we\nhold that initiation of proceedings u/s 147/148 by the AO to reassess the income is\nillegal being without jurisdiction and consequently the reassessment order passed\nu/s 147 r.w.s.143(3) is also illegal and void abinitio and is liable

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 33(4) of the 1922 Act, analogous to Section 250/254 of the 1961 Act) do not confer on the appellate authority a power to make any direction on matters not arising in the appeal, especially as the Act provides separate mechanisms (like Section 34 of 1922 Act, now Section 147) to deal with escaped income. Accordingly, the Apex Court

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 33(4) of the 1922 Act, analogous to Section 250/254 of the 1961 Act) do not confer on the appellate authority a power to make any direction on matters not arising in the appeal, especially as the Act provides separate mechanisms (like Section 34 of 1922 Act, now Section 147) to deal with escaped income. Accordingly, the Apex Court

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

Section 33(4) of the 1922 Act, analogous to Section 250/254 of the 1961 Act) do not confer on the appellate authority a power to make any direction on matters not arising in the appeal, especially as the Act provides separate mechanisms (like Section 34 of 1922 Act, now Section 147) to deal with escaped income. Accordingly, the Apex Court

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 33(4) of the 1922 Act, analogous to Section 250/254 of the 1961 Act) do not confer on the appellate authority a power to make any direction on matters not arising in the appeal, especially as the Act provides separate mechanisms (like Section 34 of 1922 Act, now Section 147) to deal with escaped income. Accordingly, the Apex Court

URMILA RAJENDRA MUNDRA,AJMER vs. INCOME TAX OFFICER, WARD-2(2), AJMER, AJMER

In the result grounds raised by the assessee is allowed

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

Reassessed or recomputed in a preceding order: Further clause (6) sub clause (a) to sec 270A further defines UNDER-REPORTED INCOME, for the purpose of this Section Shall not Include- The amount of income in respect of which the assessee offers an explanation and the Assessing Officer or [the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Commissioner

LATE SH. BANWARI LAL SOOTHWAL, THROUGH LEGAL HEIR SH. SHYAM LAL SOOTHWAL,JAIPUR vs. ITO, WARD-1(5), JAIPUR, JAIPUR

In the result, appeal of the assessee is Allowed

reassessment order were void ab initio.", "result": "Allowed", "sections": ["148", "147", "250", "159", "2(11)"], "issues": "Whether a notice issued

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

section 147/148 of the Act\nare not applicable in such cases. No contrary decision has been brought to our\nnotice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the\nAO to reassess the income is illegal being without jurisdiction and\nconsequently the reassessment order passed u/s 147 r.w.s.143(3) is also\nillegal and void ab initio

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

159-174]. The reasons recorded for initiating reassessment\nproceedings were provided to the assessee appellant [PB 656-666] &\nthe assessee appellant filed objection letter dated 29.10.2018 [PB 667-670]. That\nin the reasons recorded for initiating reassessment proceedings initiated for\nthe Assessment Years 2012-2013 to 2015-2016 it was alleged that assessee\nis transferring semi-finished goods from

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

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

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

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

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

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

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

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income