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

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment notice under section 148 and order disposing objections were to\nbe quashed - Held, yes [Paras 14 and 15][In favour of assesse]\n\n[2024] 168 taxmann.com 219 (Delhi - Trib.) Archit Gupta v. ACIT*\n\nSection 10(38), read with section 148, of the Income-tax Act, 1961 - Capital gains\nIncome arising from transfer of long term securities (Penny

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. KAILASH CHAND HIRAWAT , JAIPUR

Appeal is hereby dismissed as having become infructuous

Bench: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 1175/JPR/2024 निर्धारण वर्ष / Assessment Year: 2011-12 Deputy Commissioner of Income Tax, बनाम Sh. Kailash Chand Hirawat Central Circle-4, VS. 9, Narain Singh Road, Jaipur. Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAKPH9224R निर्धारिती की ओरसे / Assesseeby : Shri Rohan Sogani, C.A. राजस्व की ओरसे / Revenue by: Shri Arvind Kumar, CIT-DR, Mrs. Anita Rinesh, JCIT-DR सुनवाई क

reassesses the 'total income'. It is not obligatory on the AO to make assessment for all the years, the earlier orders passed may be accepted. But once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted, Section 153C is to be resorted to. 40. In view of above discussion

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

section even though said issue did not find mention in the reasons\r\nrecorded and the notice issued under s.148. Since there was confusion\r\nprevailing with regard to the powers of the AO to assess or reassess on the\r\nissues for which no reasons were recorded, Expln. 3 came to be inserted as\r\nclarificatory. Now, after

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

reassessment under sections 147/148\nof the Act has to be saved, otherwise the Revenue would be left without remedy.\"\n\n15\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\nThe assessment order and submissions of the appellant in the appeal and the\nremand report on the issue and the rejoinder reply of the appellant on the remand\nreport, all have been duly

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

255 Taxman 152 (SC) (paper book pg. no.\n192-195), the Hon'ble Supreme Court has held as below:\n“13) ... However, a bare perusal of notice dated 09.03.2004 which was issued in the\noriginal assessment proceedings under Section 143 makes it clear that the point on\nwhich the re-assessment proceedings were initiated, was well considered in the\noriginal

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

reassessment under sections 147/148\nof the Act has to be saved, otherwise the Revenue would be left without remedy.\"\n15\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\nThe assessment order and submissions of the appellant in the appeal and the\nremand report on the issue and the rejoinder reply of the appellant on the remand\nreport, all have been duly

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, AMBEDKAR CIRCLE vs. SHWETA CHORDIA, C-SCHEME

10. As a result, finding no merit in these appeals filed by the department,

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. Learned CIT(A) has held that as per decision in the above cited case, notices u/s 148 of the Act was quashed and the assessment orders had become ineffective. Hence, these two appeals by the department. 4. Learned DR for the appellant has submitted that notices under section 148 were correctly issued

DEPUTY COMMISSIONER OF INCOME TAX, AMBEDKAR CIRCLE vs. SHWETA CHORDIA, C-SCHEME JAIPUR

10. As a result, finding no merit in these appeals filed by the department,

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. Learned CIT(A) has held that as per decision in the above cited case, notices u/s 148 of the Act was quashed and the assessment orders had become ineffective. Hence, these two appeals by the department. 4. Learned DR for the appellant has submitted that notices under section 148 were correctly issued

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

Appeals are hereby dismissed being not maintainable

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No.943 to 945/JPR/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 | The ACIT, Central Circle-4, Jaipur. | बनाम Vs. | Vijay Kumar Sancheti D-43, Subhash Marg, C- Scheme, Jaipur. | प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AEVPS8687Q अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mukesh Soni, Advocate राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. In nut-shell Learned CIT(A) was of the view that since Hon’ble High Court quashed the notice u/s 148 of the Act, for the reasons recorded therein, the assessment order passed by the Assessing Officer had become ineffective. 5. Ld. DR for the department-appellant admits that separate notices

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

Appeals are hereby dismissed being not maintainable

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No.943 to 945/JPR/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 | The ACIT, Central Circle-4, Jaipur. | बनाम | Vs. | विजय कुमार संचेती D-43, सुभास मार्ग, Scheme, Jaipur. | C- | प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AEVPS8687Q अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mukesh Soni, Advocate राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. In nut-shell Learned CIT(A) was of the view that since Hon’ble High Court quashed the notice u/s 148 of the Act, for the reasons recorded therein, the assessment order passed by the Assessing Officer had become ineffective. 5. Ld. DR for the department-appellant admits that separate notices

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

Appeals are hereby dismissed being not maintainable

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

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. In nut-shell Learned CIT(A) was of the view that since Hon’ble High Court quashed the notice u/s 148 of the Act, for the reasons recorded therein, the assessment order passed by the Assessing Officer had become ineffective. 5. Ld. DR for the department-appellant admits that separate notices

ASSISTANT COMMISSIONER OF INCOME TAX, ALWAR vs. RAJENDRA KUMAR MUNDRA, JAIPUR

In the result, appeal of the Revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

255 (Rajasthan), DB Civil Writ Petition No. 18363/2019 dismissed the appeal of the revenue. The observations and findings recorded by the Hon’ble Jurisdictional High Court in Shyam Sunder Khandelwal case (supra), need to be reproduced. Relevant portion of the judgment reads as under : 5 Rajendra Kumar Mundra, Alwar. "23. The reasons supplied in case in hand for initiation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. ASHOK KUMAR SINGHI, JAIPUR

Appeals are hereby dismissed being not maintainable

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

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. In nut-shell Learned CIT(A) was of the view that since Hon’ble High Court quashed the notice u/s 148 of the Act, for the reasons recorded therein, the assessment orders passed by the Assessing Officer had become ineffective. 6. At this stage, relevant observations and findings recorded

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. ASHOK KUMAR SINGHI, JAIPUR

Appeals are hereby dismissed being not maintainable

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

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. In nut-shell Learned CIT(A) was of the view that since Hon’ble High Court quashed the notice u/s 148 of the Act, for the reasons recorded therein, the assessment orders passed by the Assessing Officer had become ineffective. 6. At this stage, relevant observations and findings recorded

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. RAJENDRA KUMAR MUNDRA, JAIPUR

7. As a result, the appeal filed by the department is hereby dismissed being not maintainable

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

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. In nut-shell, Learned CIT(A) was of the view that since Hon’ble High Court quashed the notice u/s 148 of the Act, for the reasons recorded therein, the assessment order passed by the Assessing Officer had become ineffective. Ld. DR for the department-appellant submits that the said notice under

JOINT COMMISSIONER OF INCOME-TAX(OSD), CENTRAL CIRCLE-4, AMBEDKAR CIRCLE vs. SIDDHARTHA TOTUKA, C-SCHEME

In the result, appeal of the Revenue is dismissed

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

reassessment proceedings has been carried out based on the material gathered during the course of search, the Ld. AO ought to have initiated the proceedings u/s 153C of the Act relevant for the persons “other than the searched persons”. He further submitted that subsequently Ld. Assessing Officer has issued fresh notice u/s 153C of the Act dated

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. VIJAY KUMAR MEHTA , JAIPUR

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

255 (Rajasthan), D.B. Vivil Writ Petition No. 18363/2019. Learned CIT(A) held that as per said decision, notice u/s 148 of the Act having been quashed, the order passed by the Assessing Officer had become ineffective, for want of notices u/s 153C of the Act. 8. At this stage, for ready reference, observations made by Hon’ble High Court