M/S. RAJDHANI CRAFTS,JAIPUR vs. ACIT, CIRCLE-4 JAIPUR

In the result, this appeal of the assessee is allowed

reassessment in the 9 ITA 1281/JP/2019 M/s Rajdhani Crafts Vs ACIT case of the assessee. The notice under section 143(2) is a mandatory requirement and gives the jurisdiction to the AO to proceed with the scrutiny assessment. It is a jurisdictional condition and in the absence of the notice under section 143(2), the order passed

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.

13 ITA 264/JP/2017_ Ramakant Sharma Vs ITO 147 read with section 143(3)- Condition precedent- Notice u/s 143(2) Omission to issue notice under section 143(2)- Deject not curable - Section 292BB not applicable- Reassessment

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

Section 148.\n• Findings of IAP are part of information available of record\n2. 2. Legal Position on Audit Objections\nThe Hon'ble Supreme Court in CIT v. PVS Beedies Pvt. Ltd. [(1999) 237 ITR 13\n(SC)] held that reassessment

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)

2)- Deject not curable - Section 292BB not applicable- Reassessment not valid- Income Tax Act, 1961, ss. 143,147,292BB 336 ITR 678 - CIT V/s Rajeev Sharma (Allahabad) (Case laws Paper book pages 62-68) Reassessment - Procedure - Return in response to Notice u/s 148 - Assessing Officer (8 of 13

SHRI GOVIND NARAIN JOHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

reassessment shall not be made until there has been service. The requirement of issue of notice is satisfied when a notice is actually issued." 34. The only benefit that Section 292BB obtains to the assessing officer is that after the issuance of such notice the assessee appears and participates in the proceedings, then he shall not he heard, subject

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

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

reassess taking into consideration the other material in respect of completed\nassessments/unabated assessments. Meaning thereby, in respect of\ncompleted/unabated assessments, no addition can be made by the AO in absence of any\nincriminating material found during the course of search under section 132 or requisition\nunder section 132A of the Act, 1961. However, the completed/unabated assessments\ncan be re-opened

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the lime the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was made\nby reason of any other provision limiting the time within which any action for\nassessment, reassessment

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

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

section\nrelates to an assessment year in respect of which an assessment, reassessment\nor recomputation could not have been made at the time the order which was the\nsubject-matter of the appeal, reference or revision, as the case may be, was\nmade by reason of any other provision limiting the time within which any action for\nassessment, reassessment

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section u/s 147/148 of 1.T. Act, 1961 & reopened the case. That the Ld. CIT(A) also erred in upholding the action of Ld. A.O. for reopening of Assessment. 2 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR 2. That the Ld. A.O. grossly erred on Law and Facts in not accepting the order of Higher Authorities

DIPTI GARG,TONK vs. ITO WD, TONK

reassessment proceedings. Thus, the legal issue raised in\nground nos. 1 and 2 are hereby dismissed.\n7. Now coming to the merits of the case raised in the ground nos. 3\nand 4, the grievance of the assessee is against the finding of the Ld.\nCIT(A) confirming the addition made by the AO u/s. 56(2)(viib