GEMCO INTERNATIONAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(1), JAIPUR

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

reassess the total income, where search is conducted under section 132 or requisition is made under section 132A. Therefore, in our opinion, the assessing officer is not justified in reopening the assessment under section 147 and his order is illegal and arbitrary. d. In view of above decisions statement of learned AO that no material is handed over

SHRI SALASAR BALAJI DEVELOPERS PVT. LTD,JAIPUR vs. INCOME TAX OFFICER, WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment proceedings u/s.148 of the Income Tax\nAct, 1961 against the assessee appellant.\n\n2. That on the facts and in the circumstances of the case and in law, the Ld. Assessing\nOfficer grossly erred in not providing the relevant material & evidence and statement\nrecorded u/s.132 of the Act of Shri Mukesh Banka during the course of search\nproceeding

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

section 148 or to disclose fully and\ntruly all material facts necessary for his assessment, for that assessment year:\"\nThe assessment year 2014-15 in the instant case ended on 31.03.2015 and end of four years\nfrom that date comes to 31.03.2019. The notice for reopening u/s 148 was issued on\n11.07.2019 (as mentioned at para

KAILASH CHAND YADAV,100, KALU BABA KI DHANI, SHEOSHINGHPUR, AKODA, PHULERA-303338 vs. INCOME TAX OFFICER,, WARD - 1(2), JAIPUR

In the result, the appeal of the assessee is partly allowed

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

Section 292BB is not attracted. 4. Reasons recorded are not correct – On requested by the assessee the Learned Assessing Officer has supplied the copy of reasons recorded. Copy of reasons recorded is available on Paper Book Page No. 179 to 180. The Learned Assessing Officer made the addition of Rs. 25,85,740/- on the basis of reasons recorded which

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

reassessment was not justified.\nIn the circumstances it is submitted that the information received from the some\nother officials, gathered by them in the course of search conducted in the case of\nsome third party has been simply relied upon for reopening of assessment and\nno independent inquiry whatsoever was carried out before reaching to the\nconclusion that income

BRIJ BIHARI AGRAWAL,JAIPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 , JAIPUR

section.\nAppellant prays reopening the assessment under the facts and\ncircumstances of the case and is not in accordance with law, thus\nconsequent order deserves to be quashed.\n2. On facts and circumstances of the matter the Id. CIT(A) has erred in\nconfirming the addition of Rs. 1,76,342/-made by Id.AO on the basis of\nan excel

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 153D granted mechanically. 8. Aggrieved from the order of the ld. CIT(A) the assessee has preferred this appeal before us on the grounds as reiterated here in above. In support of the Resonance Eduventures Ltd., Kota. grounds of appeal the ld. AR of the assessee has relied upon the following written submission:- “1. As per the mandatory provisions

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 153D granted mechanically. 8. Aggrieved from the order of the ld. CIT(A) the assessee has preferred this appeal before us on the grounds as reiterated here in above. In support of the Resonance Eduventures Ltd., Kota. grounds of appeal the ld. AR of the assessee has relied upon the following written submission:- “1. As per the mandatory provisions

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 153D granted mechanically. 8. Aggrieved from the order of the ld. CIT(A) the assessee has preferred this appeal before us on the grounds as reiterated here in above. In support of the Resonance Eduventures Ltd., Kota. grounds of appeal the ld. AR of the assessee has relied upon the following written submission:- “1. As per the mandatory provisions

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

section, the one favorable to\nthe assessee need to be applied.\n4.\nIn the instant case, since the impugned assessment order has been passed in the\nabsence of DIN as aforesaid, hence the impugned assessment order may kindly be\nheld as non-est / invalid and quashed.\"\n6.\nOn the other hand, Ld. DR for the Revenue has submitted that

G.S. DREAM HOME LLP,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal of the assesee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), Dr. MITHA LAL MEENA (Accountant Member)

206 ITR 1 (Bom) (Commissioner of Income Tax v Premier Automobiles Ltd. ), when once the assessment order has been the subject matter of rectification under section 154, the self same issue cannot be the subject matter of reassessment

SARITA GUPTA,ALWAR vs. PCIT(CENTRAL), JAIPUR, JAIPUR

The appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

206 ITR 1 (Bom) (Commissioner of Income Tax v Premier Automobiles Ltd. ), when once the assessment order has been the subject matter of rectification under section 154, the self same issue cannot be the subject matter of reassessment