DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

234 (Kerala) as well as in case of E.N. Gopakumar vs. CIT, 75 taxmann.com 215 (Kerala). The ld. D/R has submitted that the Hon’ble High court has observed that neither under section 132 nor under section 153A, phraseology ‘incriminating’ is used by Parliament, therefore, any material which was unearthed during search operations or any statement made during course

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA

234 (Kerala) as well as in case of E.N. Gopakumar vs. CIT, 75 taxmann.com 215 (Kerala). The ld. D/R has submitted that the Hon’ble High court has observed that neither under section 132 nor under section 153A, phraseology ‘incriminating’ is used by Parliament, therefore, any material which was unearthed during search operations or any statement made during course

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

234 (Kerala) as well as in case of E.N. Gopakumar vs. CIT, 75 taxmann.com 215 (Kerala). The ld. D/R has submitted that the Hon’ble High court has observed that neither under section 132 nor under section 153A, phraseology ‘incriminating’ is used by Parliament, therefore, any material which was unearthed during search operations or any statement made during course

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

234 (Kerala) as well as in case of E.N. Gopakumar vs. CIT, 75 taxmann.com 215 (Kerala). The ld. D/R has submitted that the Hon’ble High court has observed that neither under section 132 nor under section 153A, phraseology ‘incriminating’ is used by Parliament, therefore, any material which was unearthed during search operations or any statement made during course

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

234 (Kerala) as well as in case of E.N. Gopakumar vs. CIT, 75 taxmann.com 215 (Kerala). The ld. D/R has submitted that the Hon’ble High court has observed that neither under section 132 nor under section 153A, phraseology ‘incriminating’ is used by Parliament, therefore, any material which was unearthed during search operations or any statement made during course

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

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)

234 ITR 865, 869, 870 (Pat).it is held “Resort to section 150 (1) can be taken only in cases where it becomes necessary to make assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

234 (Kerala) a under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 2002 03 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

234 (Kerala) as under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 200203 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section 153A

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

234 (Kerala) as under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 200203 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section 153A

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

234 (Kerala) as under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 200203 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section 153A

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

234 (Kerala) as under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 200203 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section 153A

SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

reassessment proceedings against the assessee. CIT Vs. Shree Rajasthan Syntex Ltd. (2009) 313 ITR 231 (Raj) SLP dismissed :(2009) 313 ITR (St.) 27 (SC) Sun Pharmaceutical Industries Lt. Vs. Dy. CIT (2016)287 CTR ( Del.) 621 2. Re- assessment without issue of notice u/s 143(2) :- That on the facts and in the circumstances of the case

GCK STOCK PRIVATE LIMITED,JAIPUR vs. ITO WD 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed\nOrder pronounced in the open court on 06/05/2025

reassessment proceedings and confirm the addition\nof ₹4,96,87,796/- and uphold the interest charged under Section 234 and the penalty

SHRI KRISHNA BOTHRA 302, VINAYAK APARTMENT PRITHVIRAJ ROAD, C-SCHEME, JAIPUR,JAIPUR vs. ITO WARD-6 (2), JAIPUR, WARD-6(2), JAIPUR

In the result, this appeal of the assessee is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 967/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Krishna Bothra, Cuke I.T.O. Vs. 302, Vinayak Apartment, Pritiviraj Ward 6(2) Road, C-Scheme, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Arzpb 5089 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri H.M. Singhvi (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 17/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/05/2019 For The A.Y. 2010-11 Wherein Sole Effective Ground Of Appeal Has Been Taken & The Same Is Reproduced As Under: “1. That The Ld. Cit(A) Went Wrong In Confirming The Addition Of Rs. 9,41,283/- Of Interest U/S 234A(1) Whereas It Should Be Charged As Per Sec. 234A(3) Which Is Bad In Law.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the earlier assessment aforesaid. From the reading of sub sec (3) the interest was rightly charged for 19 months and therefore the increase of interest u/s 234A by way of rectification is bad in law. Further

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

reassessment was completed vide order dated\n26.03.2015 by making a further disallowance of Rs.1,38,95,995/- u/s\n40(a)(ia) of the Act (and the total reassessed income of Rs.\n5,97,80,77,790/-). However, this was followed by a notice u/s 263 with\nreference to the reassessment order passed u/s 143(3) r.w. 147 of the\nAct