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. 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. 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. 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. 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. 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. 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. 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)

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

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

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

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

iii) The AO may assess or reassess such income, which he has reason to believe, has escaped assessment and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section, and (iv) Though the notice under section 148(2) does not include a particular

ABDUL AZIZ,DUDU vs. ITO WARD 7(3), LAL KOTHI

In the result, the appeal of the assessee is allowed

section 2(14)(iii)(b) of the Act and\nwas not liable to capital gain u/s 45 of the Income Tax Act 1961.\nIn view of the above facts, the appellant prays that the addition made by the AO on account of\ncapital gains may kindly be deleted.\n6. Ld. AR of the assessee in support of the contention