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

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

2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nnotice for reassessment under section 148 (i.e.) if as on the date the\nassessment under section 153A or section 153C was passed, a notice\nunder section 148 could have been issued as per the law then in force,\nthen fresh proceedings for reassessment of such income not arising from

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

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

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

2) is to be read in respect of the date of issue of notice for\nreassessment under section 148 (i.e.) if as on the date the assessment\nunder section 153A or section 153C was passed, a notice under section\n148 could have been issued as per the law then in force, then fresh\nproceedings for reassessment of such income

SHRI KRISHNARAJ BUILDHOME PVT LTD,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

14,94,000/- was also received\non 19/03/2014. Thus, the assessee would not have anticipated or predicted\nthe enactment of new provisions of Sec. 43 CA from assessment year 2014-\n15 while executing the agreement to sell on 10/09/2008. In view of these\nfacts and the decisions of various courts quoted above, the Hon'ble ITAT is\nrequested to delete

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)

2) of the Act had not expired." 1.3 Section 148-Scope and Purpose: 14 SHRI DESH RAJ JAKHAR VS ITO, WARD NEEM KA THANA, SIKAR a) Section 148 empowers the AO to reopen an assessment if there is a "reason to believe" that income has escaped assessment. b) It is a remedial provision enabling the reassessment

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

14.\nS No Date\nCheque\nNo.\nDrawn on\nAmount\n1\n18.10.2014\n047309\nICICI Bank\n25,00,000/-\n2\n25.10.2014\n047310\nICICI Bank\n25,00,000/-\n3\n30.10.2014\n047311\nICICI Bank\n25,00,000/-\nTotal\n75,00,000/-\nA copy of relevant bank account of the assessee reflecting the above\npayment is available on paper book page

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

14 v. Jasjit Singh\n[2023] 155 taxmann.com 155 (SC)[26-09-2023] is in the context of the\n assessment years 2009-10 which is much earlier than the amendment in sub\nsection (1) in section 153C of the Act by the Finance Act 2017. The amendment\nof Finance Act 2017 has been done in sub-section 153C

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

2) of section 159 of the Act says that for the purpose of making an assessment (including an assessment, reassessment or re- computation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1), - (a) any proceeding taken

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)

2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made, before the date of receiving the books of account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over such other person, such Assessing Officer shall issue the notice and assess or reassess total income of such other person