INCOME TAX OFFICER, TDS-3, JAIPUR vs. M/S EID MOHAMMAD NIZAMUDDIN , TONK

In the result, all the appeals of the revenue are dismissed

reassessment are under sections 147 and 148 of the Act and they are on a completely different footing and, therefore, do not merit consideration for the purposes of this case. 19. Even though the period of three years would be a reasonable period as prescribed by section 153 of the Act for completion of proceedings, we have been told that

INCOME TAX OFFICER, TDS-3, JAIPUR vs. M/S EID MOHAMMAD NIZAMUDDIN , TONK

In the result, all the appeals of the revenue are dismissed

reassessment are under sections 147 and 148 of the Act and they are on a completely different footing and, therefore, do not merit consideration for the purposes of this case. 19. Even though the period of three years would be a reasonable period as prescribed by section 153 of the Act for completion of proceedings, we have been told that

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 147/148 of the Act, relying on the same judgment of Abhisar Buildwell (supra), CBDT Instruction No. 1/2023 (CLC 35-40), and the provisions of Section 150 of the Act. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 147/148 of the Act, relying on the same judgment of Abhisar Buildwell (supra), CBDT Instruction No. 1/2023 (CLC 35-40), and the provisions of Section 150 of the Act. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

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

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

Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions and to raise other legal and factual grounds in support of the\ndeletion of the addition. Record reveals that Id. CIT(A) vide page 36 while\ndealing with the appeal of the assessee has issued direction

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income

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

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

reassessment proceeding. Even otherwise the apex court has also\nwhile dealing with the provision of section 147/148 of the Act in the case of\nParashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that;\n\"According to section 148 of the Act of 1961, before making the assessment,\nreassessment or recomputation under section 147, the Income