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. 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. 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

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

251 ITR 9 (SC) was not applicable on the facts of the present case. 2.2 Aggrieved, the assessee carried the matter before the ld. CIT(A) who confirmed the penalty in all the 4 years. For the sake of convenience and brevity of the case, the facts as emerges from the order of the ld. CIT(A) for the Assessment

MRS. RENU SEHGAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeals of the assessee is allowed and that of the

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

251) held that cheque book maintained in regular course of business cannot be considered as incriminating material so as to make assessment in respect of completed assessment. Hon'ble Delhi High court in case of Harjeev Agarwal (70 Taxmann.com 95) held thus: A plain reading of section 158BB(1) does not contemplate computing of undisclosed income solely on the basis

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

SMT. INDIRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeals of the assessee in ITA No

251(2) of I. Tax Act. 3. On the facts and in the circumstances of the case and in law the ld. CIT (A) erred in confirming the penalty of Rs. 90,86,782/- u/s 271AAB(1)(a) of the Act out of penalty of Rs. 2,72,60,347/- imposed by the AO u/s 271AAB(1

SMT. JYOTI AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, appeals of the assessee in ITA nos

251(2) of I. Tax Act. 3. On the facts and in the circumstances of the case and in law the ld. CIT (A) erred in confirming the penalty of Rs. 91,50,841/- u/s 271AAB(1)(a) of the Act out of penalty of Rs. 2,74,52,522/- imposed by the AO u/s 271AAB(1

SHRI VASUDEV AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

251(2) of I. Tax Act. 3. On the facts and in the circumstances of the case and in law the ld. CIT (A) erred in confirming the penalty of Rs. 1,09,65,285/- u/s 271AAB(1)(a) of the Act out of penalty of Rs. 3,28,95,855/- imposed by the AO u/s 271AAB(1

SHRI AJAY AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

251(2) of I. Tax Act. 3. On the facts and in the circumstances of the case and in law the ld. CIT (A) erred in confirming the penalty of Rs. 1,08,84,208/- u/s 271AAB(1)(a) of the Act out of penalty of Rs. 3,26,52,624/- imposed by the AO u/s 271AAB(1

SMT. APARNA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

251(2) of I. Tax Act. 3. On the facts and in the circumstances of the case and in law the ld. CIT (A) erred in confirming the penalty of Rs. 91,26,677/- u/s 271AAB(1)(a) of the Act out of penalty of Rs. 2,73,80,031/- imposed by the AO u/s 271AAB(1