FARMAN KHAN,CHAKSU vs. INCOME-TAX OFFICER WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessed u/s 147 /144B vide order dated 27.03.2023, by the Faceless Assessing officer (FAO) at the Returned Income itself.In other words, all transactionswere found disclosed and the explanations were accepted, and so no unaccounted income /Black money or evasion of tax was found by the FAO.A copy of the assessment order A.Y. 2018-19 is enclosed (As Annexure

AMIT JAIN,KOTA, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

The appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment u/s 148 and notices were issued. In response, the assessee submitted the reply. The details of the notices issued and replied by the assessee were as under: Date of notice Under Issued By Response due dates Reply submitted Section on 09.02.2023 ITO, Pune-13(2) 01.03.2023 22.02.2023 148A 29.03.2023 148 ITO, Pune-13(2) 14.04.2023 11.10.2023 142(1) Faceless

RAJKUMAR ASNANI,JAIPUR vs. ITO WARD 2(2), JAIPUR

In the result, appeal of the assessee is allowed

271C is not automatic Before levying\npenalty, the concerned officer is required to find out that even if there was any failure referred to\nin\nthe concerned provision the same was without a reasonable cause. The initial burden is\non the assessee to show that there existed reasonable cause which wag the reason for the failure\nreferred

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

271C : Failed to deduct tax at source, wholly or partly, under section 192 to 195 of Chapter XVII-2. 271D : Taken or accepted certain loans and deposited in contravention of provisions of Section 269SS. 271E Repaid any deposit specified in section 269T in contravention to its provisions. 5 DHANRAJ SETHIA VS ACIT, CIRCLE-1, JAIPUR 271F Failed to furnish return