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)

reassessment or recomputation under section 147, the Income- tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

163 taxmann.com 294 (Calcutta) (21-05-2024]\nheld that where Assessing Officer while passing original assessment order under\nsection 143(3) was totally silent on liability of assessee to tax under section 115JB\nand he neither noticed provisions of section 115JB nor formed any opinion with\nregard to liability to tax of assessee on book profit, assessment order was\nnonspeaking

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

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

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

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

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

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

reassessment is not legally invalid. The\nappellant relied on various judicial decisions that the AO cannot reopen concluded\nassessment merely to re-examine any transaction for non-application of his mind on the\nmaterials already with him.\n\n5.13 The Hon’ble Supreme Court in the case of Calcutta Discount co. v. ITO (1961)\n41 ITR 191 held that once

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

163 (SC) wherein it has\nbeen held as under (page 164):\n\"The High Court has quashed the notice by accepting the assessee's contention\nthat the action of the Income-tax Officer was barred by limitation prescribed by\nthe Act. There is no dispute that the notice in this case under section 147(b) of\nthe Act was issued

SANSKRITI BUILD-DEV PRIVATE LIMITED,JAIPUR vs. ITO WD 6(2), JAIPUR

18. In view of the above findings, this appeal filed by the assessee deserves to be allowed

Bench: Learned Cit(A), While Challenging Assessment Order Dated 29.05.2023, Relating To The Assessment Year 2014-15. Said Appeal Has Been Dismissed Vide Impugned Order Dated 29.01.2025, Passed By Learned Cit(A), National Faceless Appeal Centre, Delhi, Whereby Confirming The Addition Made By The Assessing Officer.

163 Therefore, the logical effect of the creation of the legal fiction by Ashish Agarwal (supra) is that the time surviving under the Income Tax Act read with TOLA will be available to the Revenue to complete the remaining proceedings in furtherance of the deemed notices, including issuance of reassessment notices under Section

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

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

reassessment under section 148, jurisdictional Assessing Officer has no jurisdiction to issue impugned notice, same is to be issued by Faceless Assessing Officer as is required by provisions of section 151A 7. Pooja Vaibhav Shah v. Assistant Commissioner of Income-tax [2024] 165 taxmann.com 725 (Bombay) Held : Where re-assessment notice was issued by jurisdictional Assessing Officer

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

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A.\nPoojaVaibhav Shah v. Assistant Commissioner of Income-tax [2024] 165\ntaxmann.com 725 (Bombay)\nHeld: Where re-assessment notice was issued by jurisdictional Assessing Officer\nand not by Faceless Assessing

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

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A.\nPoojaVaibhav Shah v. Assistant Commissioner of Income-tax [2024] 165\ntaxmann.com 725 (Bombay)\nHeld: Where re-assessment notice was issued by jurisdictional Assessing Officer\nand not by Faceless Assessing

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

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A.\nPoojaVaibhav Shah v. Assistant Commissioner of Income-tax [2024] 165\ntaxmann.com 725 (Bombay)\nHeld: Where re-assessment notice was issued by jurisdictional Assessing Officer\nand not by Faceless Assessing

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

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A.\nPoojaVaibhav Shah v. Assistant Commissioner of Income-tax [2024] 165\ntaxmann.com 725 (Bombay)\nHeld: Where re-assessment notice was issued by jurisdictional Assessing Officer\nand not by Faceless Assessing

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

In the result the appeal of the assessee in ITA no

reassessment under section 148,\njurisdictional Assessing Officer has no jurisdiction to issue impugned notice,\nsame is to be issued by Faceless Assessing Officer as is required by provisions\nof section 151A.\nPoojaVaibhav Shah v. Assistant Commissioner of Income-tax [2024] 165\ntaxmann.com 725 (Bombay)\nHeld: Where re-assessment notice was issued by jurisdictional Assessing Officer\nand not by Faceless Assessing

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

Section 153C of the Income-tax Act, 1961 - Search and seizure - Assessment of any other person (Validity of) - Assessment year 2007- 08 - In appellate proceedings, Tribunal recorded a finding that satisfaction for initiation of proceedings under section 153C was recorded by Assessing officer on 02-02-2015 - Tribunal thus opined that Assessing Officer could not have initiated and passed

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessment void in the pre finance act 2021. it would be considered time-barred under the pre-2021 regime. Further the assessee would like to submit that according to section 149: 149. [(1) No notice under section 148 shall be issued for the relevant assessment year,- [(a) if four years have elapsed from the end of the relevant assessment year

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)

section 153D granted mechanically. 8. Aggrieved from the order of the ld. CIT(A) the assessee has preferred this appeal before us on the grounds as reiterated here in above. In support of the Resonance Eduventures Ltd., Kota. grounds of appeal the ld. AR of the assessee has relied upon the following written submission:- “1. As per the mandatory provisions

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)

section 153D granted mechanically. 8. Aggrieved from the order of the ld. CIT(A) the assessee has preferred this appeal before us on the grounds as reiterated here in above. In support of the Resonance Eduventures Ltd., Kota. grounds of appeal the ld. AR of the assessee has relied upon the following written submission:- “1. As per the mandatory provisions

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)

section 153D granted mechanically. 8. Aggrieved from the order of the ld. CIT(A) the assessee has preferred this appeal before us on the grounds as reiterated here in above. In support of the Resonance Eduventures Ltd., Kota. grounds of appeal the ld. AR of the assessee has relied upon the following written submission:- “1. As per the mandatory provisions

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

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

section, the one favorable to\nthe assessee need to be applied.\n4.\nIn the instant case, since the impugned assessment order has been passed in the\nabsence of DIN as aforesaid, hence the impugned assessment order may kindly be\nheld as non-est / invalid and quashed.\"\n6.\nOn the other hand, Ld. DR for the Revenue has submitted that