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

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

8) and (9) clearly reveals that even\r\nunder those provisions, the restrictions placed with regard to the accrual of interest\r\non amounts assessed on an assessee iswith regard to the date of filing a return\r\nwithin the time prescribed under the IT Act. Under section 234A, however, although\r\nthe provision suggests that even a return filed

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

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

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

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)

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

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE, JAIPUR, JAIPUR vs. ASHOK KUMAR DUSAD , 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

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE, JAIPUR, JAIPUR vs. ASHOK KUMAR DUSAD, 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

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-04, JAIPUR, JAIPUR vs. GORDHAN DAS MAHESHWARI, 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

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

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

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE, JAIPUR, JAIPUR vs. ASHOK KUMAR DUSAD, 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

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-04, 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

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, 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, 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. 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