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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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

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

reassessment matters nor vests any such power in the Id.\nCIT(A). Even other wise the Instruction cannot substitute the independent\nstatutory preconditions under Sections 147/148 read with Section 149,\nwhich provides the timelines for issuance of notice of reopening. Provision\nof such section must be satisfied by the Id. AO at any given point of time,\nwhen the jurisdiction

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)

reassessment proceedings against the 14 Late Sh. Birdi Chand vs. ITO dead person. The court further held that section 159 of the Act would not be applicable to the facts of that case, and that, even if section 159 is attracted, the notice was required to be issued in the name of the heirs of the deceased assessee. Mr. Dave

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

31,38,249\nBased on this calculation again the assessee was asked to show cause as\nto why the aforementioned addition should not be made in his hand. The\nassessee submitted his reply which was considered by the ld. AO but was\nnot found tenable. Ld. AO also went on to observe that the entries made by\nthe Gokul Kripa

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

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

Section 151(2) has extended time till 31 March 2021 to grant approval. 3.1 Hon’ble ITAT, Mumbai Bench in the case of DCIT v. SS Jewellery[2025] 4 TMI 393 dated 24.03.2025 after considering the aforesaid judgment of Hon’ble Supreme Court in Rajeev Bansal (supra) has held: Reassessment

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment proceedings initiated under Section 148 read with 147 may kindly be upheld as valid and within limitation: 2. The assessee's admission regarding applicability of peak credit method may be treated as confirmation of income escapement on merits; 3. Alternatively, and without prejudice, in the event of an adverse procedural finding. the Revenue may be granted liberty to initiate

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

reassessment or recomputation under sub-section (3) of section 143 or under section 144 or under section 147, as the case may be, with respect to the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected

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

31,38,249 \n\nBased on this calculation again the assessee was asked to show cause as \nto why the aforementioned addition should not be made in his hand. The \nassessee submitted his reply which was considered by the ld. AO but was \nnot found tenable. Ld. AO also went on to observe that the entries made by \nthe Gokul

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

31, 1970, and was received by the assessee on April 3, 1970. To the facts of the case, section 147(b) of the Act applies. The two relevant provisions are in sections 148 and 149 of the Act which provide: '148. (1) Before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve