DAYARAM YADAV,JAIPUR vs. CIT(A), NFAC

In the result, appeal of the assessee is allowed

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

reassessment proceedings going on. On the very next day, he visited the office of the 13 Sh. Dayaram Yadav, Jaipur vs. ITO AO and explained him the reasons for non compliance of notices being the sending of all earlier notices on the incorrect addresses, where upon he was informed that assessment in his case has been completed. Still

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassessment proceedings were being undertaken in arbitrary manner, impugned reopening notice was justified [2023] 152 taxmann.com 573 (SC)/[2023] 454 ITR 794 (SC) [04-0... INCOME TAX: Notice issued in SLP filed against impugned High Court order that where Assessing Officer made additions under section 68 solely on basis of information received from Investigation Wing that lenders from whom assessee

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassessment are under sec. 147 and 148 of the Act and they are on a completely different footing and, therefore, do not merit consideration for the purpose of this case. 19. Even though the period of three years would be a reasonable period as prescribed under section 153 of the Act for completion of proceedings, we have been told that

SHRI VIMAL CHAND SURANA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

273B of the IT Act. Therefore, all these provisions make it clear that the levy of penalty under section 271AAB is mandatory in nature. 6. We have considered the rival submissions as well as the relevant material on record. The AO has issued show cause notice dated 20th December, 2016, 10th March, 2017 and 15th May, 2017. All these show

SHRI SANJAY PARAKH,JODHPUR vs. INCOME TAX OFFICER, WARD-1, ALWAR

In the result, the appeal of the assessee in ITA No

reassessment proceedings, it Shri Sanjay Parkash Vs. ITO was noticed that the assessee was engaged in day-to- day trading of commodity/shares and his total turnover of share trading was Rs. 27,26,87,233/- during the year under consideration and the assessee has failed to produce books of accounts and other documents as required U/s 44AB

SHRI SANJAY PARAKH,JODHPUR vs. INCOME TAX OFFICER, WARD-1, ALWAR

In the result, the appeal of the assessee in ITA No

reassessment proceedings, it Shri Sanjay Parkash Vs. ITO was noticed that the assessee was engaged in day-to- day trading of commodity/shares and his total turnover of share trading was Rs. 27,26,87,233/- during the year under consideration and the assessee has failed to produce books of accounts and other documents as required U/s 44AB

SHRI SANJAY PARAKH,JODHPUR vs. INCOME TAX OFFICER, WARD-1, ALWAR

In the result, the appeal of the assessee in ITA No

reassessment proceedings, it Shri Sanjay Parkash Vs. ITO was noticed that the assessee was engaged in day-to- day trading of commodity/shares and his total turnover of share trading was Rs. 27,26,87,233/- during the year under consideration and the assessee has failed to produce books of accounts and other documents as required U/s 44AB

GIRDHAR GOPAL LAHOTI,JAIPUR vs. ITO, KISHANGARH

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

reassessment order passed u/s 143(3) r.w.s. 8 Shri Girdhar Gopal Lahoti vs. ITO 147 of the Act the AO made a total addition of Rs. 22,45,222/- on account of three issues. The ld. CIT(A) has granted relief to the assessee in respect of the addition made u/s 69A of the Act by restricting the same

SMT USHA KAPOOR,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: : Shri Vijay Pal Raovk;Dj Vihy La-@Ita No. 1336/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years : 2009-2010 Cuke Smt. Usha Kapoor The Ito Vs. L/H Late Shri Som Prakash Kapoor Ward- 6(4) 4/266, Jawahar Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Adipk 4486 D Vihykfkhz@ Appellant Izr;Fkhz@ Respondent

reassessment proceedings were initiated much after the demise of the assessee on 25-07-2013. He further submitted that even if the AO has made some addition on account of 3 Smt. Usha Kapoor vs ITO, Ward- 6(4), Jaipur Long Term Capital Gain arising from sale of property by the deceased assessee then penalty