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)

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 out an exception to the effect that the section

RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 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 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

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 out an exception to the effect that the section

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh\nproceedings within 60 days from date of disposal of this application\nfollowing the procedure stipulated in section 147-151 of the Act as is in\nforce now.”\n\n2.3.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii. The Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii. The Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii. The Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii. The Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

iii) That the Assessing Officer, may if found necessary initiate fresh proceedings\nwithin 60 days from date of disposal of this application following the\nprocedure stipulated in section 147-151 of the Act as is in force now.”\n4.1.ii.\nThe Hon'ble Supreme Court vide its order dated 12.05.2023 titled as PCIT v.\nAbhisar Buildwell Pvt. Ltd. [2023] 294 Taxman

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

iii*iv/vi)\n1\nAnshuSahay HUF\n25,84,80,000\n56,31,38,250\n37,43,82,651\n2\nDr.MadhuriSahay\n1,41,60,000\n2,05,09,356\n3\nShri AnshuSahay\n11,61,60,000\n16,82,46,252\nTotal\n38,88,00,000(vi)\n56,31,38,250\nS.No\nName of the assessee

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

Section 143(2) which is applicable for the assessment under consideration is being reproduced hereunder :- "Provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished." Hence the 1.d. Assessing officer is having the time to initiate

SHRI SHRAVAN CHOUDHARY,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

iii) The Addl. Commissioner of Income-tax, Range-4, Jaipur.” Along with the said letter, the AO also sent a copy of the assessment order framed under section 144 of the Act in case of M/s. Saj Properties Pvt. Ltd. The AO has formed the belief and recorded the reasons by reproduction of this information forwarded vide letter dated

GIRIRAJKRIPA DEVELOPERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD-3(2), JAIPUR

In the result, appeal of the assessee is allowed

17. The ITAT, by the impugned order, reversed the order of the CIT (A) and came to the conclusion that with the Assessee's contention that Ved Prakash is neither his employee nor his authorized representative remaining uncontroverted, and with that AO failing to take note of the Assessee's objections about non-service of notice under Sections