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

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

reassessment proceedings (whether for the same year under a\ndifferent section, or for any other year), the CIT(A) ventured beyond the scope\nof the appeal and beyond his powers vested under Section 251

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

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

reassessment proceedings (whether for the same year under a\ndifferent section, or for any other year), the CIT(A) ventured beyond the scope\nof the appeal and beyond his powers vested under Section 251

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

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

251 of the Act. 2. Ground Based on facts and circumstances of the case and in law, the AO has erred in taxing amount of Rs 6,26,68,011 under section 68 of the Act as unexplained credits disregarding the various evidences filed by the Assessee proving that the sub-contract work was awarded and executed by the Assessee

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

251 of the Act. 2. Ground Based on facts and circumstances of the case and in law, the AO has erred in taxing amount of Rs 6,26,68,011 under section 68 of the Act as unexplained credits disregarding the various evidences filed by the Assessee proving that the sub-contract work was awarded and executed by the Assessee

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

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

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

251, Miscellaneous application filed by the revenue before the\napex court and CBDT's instructions. The provision of section 150 deals as\nunder :\nProvision for cases where assessment is in pursuance of an order on\nappeal, etc.\n150. (1) Notwithstanding anything contained in section 149, the notice\nunder section 148 may be issued at any time for the purpose

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment: Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned