DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

reassessment proceedings under sections 147/48 of the Act. subject to\nfulfilment of the conditions mentioned in sections 147/148, as in such a situation, the\nRevenue cannot be left with no remedy. Therefore, even in case of block assessment\nunder section 153A and in case of unabated/completed assessment and in case no\nincriminating material is found during the search, the power

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

In the result, the appeals of the revenue in ITA No

Section 250.\n2.6.x. The power to issue directions in the manner exercised by the Id. CIT(A) in the\npresent case is clearly unwarranted and impermissible under the scheme of\nAct. If such power to issue binding directions for reassessment

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)

250 of the IT Act for the assessment year 2008-09. The revenue has raised the following grounds :- 1. The ld. CIT (A) has erred in law and on facts (independently & severally) in granting relief to the assessee. 2. On the facts and in the circumstances of the case the ld. CIT (A), has erred in quashing the re-assessment

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

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

Section 250.\n\n2.6.x.\nThe power to issue directions in the manner exercised by the Id. CIT(A) in the\npresent case is clearly unwarranted and impermissible under the scheme of\nAct. If such power to issue binding directions for reassessment

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

250 of the Income Tax Act, 1961, for the assessment year 2016-17. 2. The assessee has raised the following grounds of appeal :- “1. That in law and facts and circumstances of the case, the ld. Assessing officer grossly erred in passing the ex-parte assessment order u/s 147 r.w.s 144B of the Act. 2 Late Shri Jitendra Nagar through

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 148 is a jurisdictional requirement for completing the reassessment. This has been empha-sised in several other decisions of the High Courts as well. In C. N. Nataraj v. Fifth ITO [1965] 56 ITR 250