DCIT, JAIPUR vs. SUMS EXIM PVT. LTD., JAIPUR

In the result , ground no. 2 raised by the revenue is dismissed

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

245D(4) of the Act as void because it has been obtained by fraud and misrepresentation of facts on the part of Sh Sanjay Jain & his entities. In view of these facts, AO is hereby directed under section 150(1) of the Act to re-open the case of Sh Sanjay Jain, M/s Shrey's India Pvt Ltd. M/s Supreme

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR vs. SMT. PALLAVI MISHRA, JAIPUR

In the result, all the additional grounds of appeal as well as original ground of appeal no

245D(4) dated 30/06/2017 of the Act, the pre-condition is that the Settlement Commission should have passed some order directing the assessing officer to do so. Since the applicant before the Settlement Commission was not the present appellant, but Indian Medical Trust which is a separate legal and taxable entity, any order passed in the case of Indian Medical