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. 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. 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. 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. 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

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

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

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

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

201(1)/201(XA) of the Act would be four years. The Hon'ble Delhi High Court in the case of CIT Vs./NHK Japan Broadcasting (supra) has considered and decided this issue in para 18 to 25 as under:- "18. Insofar as the Income-tax Act is concerned, our attention has been drawn to section 153(1)(a) thereof

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

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

201(1)/201(XA) of the Act would be four years. The Hon'ble Delhi High Court in the case of CIT Vs./NHK Japan Broadcasting (supra) has considered and decided this issue in para 18 to 25 as under:- "18. Insofar as the Income-tax Act is concerned, our attention has been drawn to section 153(1)(a) thereof

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

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

201(1)/201(XA) of the Act would be four years. The Hon'ble Delhi High Court in the case of CIT Vs./NHK Japan Broadcasting (supra) has considered and decided this issue in para 18 to 25 as under:- "18. Insofar as the Income-tax Act is concerned, our attention has been drawn to section 153(1)(a) thereof

THE RAILWAY EMPLOYEE'S CO-OPERATIVE BANK LTD.,AJMER vs. INCOME TAX OFFICER, TDS, AJMER

In the result, appeal of the assessee is allowed

201 by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010 : (3) No order shall be made under sub-section (1) deeming a person to be an assessee in default for failure to deduct the whole or any part of the tax from a person resident in India, at any time after the expiry of— (i) two years from

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

1,30,00,385/-which is chargeable to tax has escaped from assessment within the meaning of section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. RDB CARS PRIVATE LIMITED, JAIPUR

In the result, the appeal of the Revenue is allowed for statistical purposes

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

reassessment proceedings were initiated by issuing notice u/s 148 of the Act on 28.09.2016 after taking necessary approval on the pretext that the assessee has paid interest of Rs. 42,40,572/- to Kotak Mahindra Prime Ltd. on which TDS was not deducted. Therefore, the expenditure of Rs. 42,40,572/- are not allowable as per the provisions of section

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

reassessment, which was made prior to resorting to this rectification—This disallowance could not be made while acting u/s 154 reason being this was not prima facie mistake it was a highly debatable issue—Held, it was clear from above that deletion of Rs.67,33,445 allowed as deduction u/s 36(1)(viia) could not be said to have been