SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment of income. Similarly, when no scrutiny assessment under section 143(3)/144 of the Act was made then the AO is duty bound to assess 10 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. the total income of the assessee whether it is based on incriminating material found during the course of search or on the basis

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

reassessment of income. Similarly, when no scrutiny assessment under section 143(3)/144 of the Act was made then the AO is duty bound to assess 10 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. the total income of the assessee whether it is based on incriminating material found during the course of search or on the basis

DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

reassessment of income. Similarly, when no scrutiny assessment under section 143(3)/144 of the Act was made then the AO is duty bound to assess 10 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. the total income of the assessee whether it is based on incriminating material found during the course of search or on the basis

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

reassessment of income. Similarly, when no scrutiny assessment under section 143(3)/144 of the Act was made then the AO is duty bound to assess the total income of the assessee whether it is based on incriminating material found during the course of search or on the basis of information available on record or comes to his notice during

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

reassessment of income. Similarly, when no scrutiny assessment under section 143(3)/144 of the Act was made then the AO is duty bound to assess the total income of the assessee whether it is based on incriminating material found during the course of search or on the basis of information available on record or comes to his notice during

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

173 -Search and seizure-Assessment in case of (Submission of returns for six years) -Assessment years 2002-03 to 2008-09- Whether any material unearthed during search operations or any statement made during course of search by assessee is a valuable piece of evidence in order to invoke section 1534 Held, yes Whether once search is initiated under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

173 -Search and seizure-Assessment in case of (Submission of returns for six years) -Assessment years 2002-03 to 2008-09- Whether any material unearthed during search operations or any statement made during course of search by assessee is a valuable piece of evidence in order to invoke section 1534 Held, yes Whether once search is initiated under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

173 -Search and seizure-Assessment in case of (Submission of returns for six years) -Assessment years 2002-03 to 2008-09- Whether any material unearthed during search operations or any statement made during course of search by assessee is a valuable piece of evidence in order to invoke section 1534 Held, yes Whether once search is initiated under section

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

173 (Kerala) is as under: 22 DCIT vs. M/s N. M. Agrofood Products Pvt. Ltd. "I. Section 153A, read with sections 132 and 132A, of the Income-tax Act, 1961 -Search and seizure-Assessment in case of (Submission of returns for six years) -Assessment years 2002-03 to 2008-09- Whether any material unearthed during search operations or any statement

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

reassessment.\nHence, the arguments of the appellant are not found to be relevant with regard to\nincriminating material found during search.\nThis issue raised by the appellant is found to be without any merit. The\ndecisions relied upon by the appellant are on different facts and not found to be\napplicable on the facts of the case of the assessee

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

In the result, the appeal of the assessee is allowed

173 taxmann.com 834 (Delhi) Abha Gupta v. Income-tax Officer*\n\nSection 148, read with section 147, of the Income-tax Act, 1961 - Income escaping\nassessment Issue of notice for (Reassessment

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

reassessment completed u/s 153A without any reference to the incriminating material, following the binding precedents as cited above including that of the Jurisdictional High Court, the addition made by the AO u/s 40(A)(3) is not sustainable and the same is hereby deleted. In the result, the additional ground of appeal is allowed. 15. Now coming to the original

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

In the result, the appeal of the assessee is allowed

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

reassess has been used for completed assessment proceedings, which would not abate as they are not pending on the date of initiation of the search or making of requisition and which would also necessarily support the interpretation that for the completed assessments, the same can be tinkered only based on the incriminating material found during the course of search

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