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.

III, dated 18.03.2015 preferred an appeal before this Tribunal on 30.04.2015. 3. Before us, the ld. A/R for the assessee submitted that the main issue involved in this case (ground no. 1) is regarding the issuance of notice under 5 M/s. Handmade Paper & Board Industries, Jaipur. section 143(2) of the IT Act, 1961 by the AO which is purely

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

DIPTI GARG,TONK vs. ITO WD, TONK

In the result, appeal of the assessee is partly allowed

Bench: Dr. Manish Borad & Dr. S Seethalakshmi

reassessment proceedings. Thus, the legal issue raised in ground nos. 1 and 2 are hereby dismissed. 7. Now coming to the merits of the case raised in the ground nos. 3 and 4, the grievance of the assessee is against the finding of the Ld. CIT(A) confirming the addition made by the AO u/s. 56(2)(viib

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. 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. 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. 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. 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. 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. 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

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

MAHAVEER YADAV,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

reassessment proceedings, the assessee submitted that the cash so found deposited in his bank account relates to cash receipt on sale of the plots of land. Based on field inspection done by an inspector of the Department and based on information received from Tehsildar, the AO determined that the assessee has sold 20 residential plots for an amount

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