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. 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. 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. 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. 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

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

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

251,69,52,894/-(2) of the IT Act, 1961. This has virtually resulted in enhancement of income in the hands of the assessee.” 2.2 Whereas, vide ITA No. 868/JPR/2024 the revenue challenged the order of the ld. CIT(A) on the following grounds of appeal:- “1. On the facts and circumstances of the case

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

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

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, Art. 226] 1.6 In the instant case also, the Notice for Enablement of Communication window. (notice intimating start of appellate proceedings by NFAC) was issued on 01 11 02022. On the said date, the Primary email id registered in the PAN database was nekiwala71@gmail.com, but the NFAC sent the hearing

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassessment has to be made in the manner provided in section 153A. Section 153A provides that the AO shall issue the notice requiring to furnish return of income within a period as specified in the notice. The assessee was under the obligation to file the return of income in respect of each assessment year falling within six assessment years

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)

1,30,00,385/-which is chargeable to tax has escaped from assessment within the meaning of 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

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 251: Powers of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals). “(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: …” 2.6.ii. Accordingly, in an appeal against an assessment order, the ld. CIT(A) may i.) confirm

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 251: Powers of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals). “(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: …” 2.6.ii. Accordingly, in an appeal against an assessment order, the ld. CIT(A) may i.) confirm