BHAGWAN SAHAI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment under section 147 of the IT Act. She has relied upon the findings of the ld. CIT (A) on this issue. 5. The rival contentions as well as the relevant material on record have been considered. There is no dispute as regards the original return of income filed by the assessee on 14.08.2007 with ITO Ward-1, Hanumangarh

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

reassessment of the concluded assessments does not arise, which would\nrequire more reiteration and it is only in the context of the abated assessment\nunder second proviso which is required to be assessed. ”\nTherefore, in view of the submission made above and judicial precedents\n(supra), in case of completed assessment, assessment u/s 153A is confined to\nincriminating material, found

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

245C(1) before the Hon'ble ITSC, New\nDelhi. On this pretext, the assessee firm did not produce any books of accounts\nor documentary evidence for the purpose of verification of the seized records on\nwhich the surrender of unaccounted profits had been made in its hands.\nHowever, the application of M/s RT Industries has been rejected

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case