INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

reassess the income in respect of any issue which has escaped assessment and which come to his notice subsequently in the course of the proceedings under the section o) Oriental Bank of Commerce v Ad.CIT [2014] 90 CCH 27 Del HC p) Mumtaz Haji Mohmad Memom v ITO Special Civil Application No.21030 of 2017 – Guj HC The Assessing Officer

KAILASH CHAND YADAV,100, KALU BABA KI DHANI, SHEOSHINGHPUR, AKODA, PHULERA-303338 vs. INCOME TAX OFFICER,, WARD - 1(2), JAIPUR

In the result, the appeal of the assessee is partly allowed

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

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

282 of the Income Tax Act. Thus, we note that the prayer by the assessee for condonation of delay of 636 days has merit and we concur with the submission of the assessee. Thus the delay of 636 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

reassess the earlier\nassessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can't\nusurp the power of the CIT and recommend a revision.\nNo overlapping of powers of the authorities under the Act can be permitted. As the\nrevision proceedings in this case have triggered with the AO sending a proposal

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

reassessment of escaped income but to tap undisclosed income in a search related case, S. 148 has no jurisdiction. The Appellant is a person related to search. The issue of Notice u/s. 148 is not tenable as it is a search related case (as per AO’s himself 36 Lovely promoters Pvt. Ltd. vs. ACIT allegation which was confirmed

PRABHATI DEVI,DAUSA vs. ITO WARD DAUSA , DAUSA

In the result, appeal of the assessee is allowed

reassessment or re-computation under section 147” in\nthe section itself- meaning thereby that if no notice under section 148 is issued or if the\nnotice so issued is shown to be invalid, or the service of notice so issued, is shown to be\ninvalid, AO could not proceed with the subsequent proceedings for making assessment,\nreassessment or re-computation

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

reassessment or re-computation under section\n147. Unless, the notice was served on the proper person in the manner prescribed under\nsection 282

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282

VIMLA DEVI MEENA,DAUSA vs. ITO WARD- DAUSA, DAUSA

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

reassessment was completed after making additions of Rs.\n6,93,32,499/- making additions u/s 68 of the Act on account of\nunexplained credits in the grab of bogus sales and thus, the total income\nwas finally assessed at Rs.16,49,44,849/- (PB 62-69) vide the order u/s\n143/147 at 15.04.21.\nLater on, the Id. CIT acting

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

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

282, 306, 318,\n374, 435), Starwise Computers P Ltd (CIT(A) PBP 287, 307, 319, 386, 437),\nLinkview Tradelink P Ltd (CIT(A) PBP 294, 309, 320, 399, 440), Yashodev\nCommotrade P Ltd (CIT(A) PBP 299, 311, 411, ), Satrangi Vinimay P Ltd (CIT(A)\nPBP 321, 422, 441, 442):\n\n(i) A common inquiry report dated

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessment void in the pre finance act 2021. it would be considered time-barred under the pre-2021 regime. Further the assessee would like to submit that according to section 149: 149. [(1) No notice under section 148 shall be issued for the relevant assessment year,- [(a) if four years have elapsed from the end of the relevant assessment year

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

reassess the income of the other person in accordance with the provisions of section 153A of the Act. 40. In the instant case, the fact that the Assessing officer has not invoked the provisions of section 153C, it shows that there was no satisfaction which has been recorded by the Assessing officer having jurisdiction over Ramesh Maniar Group that

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

reassess the income of the other person in accordance with the provisions of section 153A of the Act. 40. In the instant case, the fact that the Assessing officer has not invoked the provisions of section 153C, it shows that there was no satisfaction which has been recorded by the Assessing officer having jurisdiction over Ramesh Maniar Group that

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, Art. 226] 1.6 In the instant case also, the Notice for Enablement of Communication window. (notice intimating start of appellate proceedings by NFAC) was issued on 01 11 02022. On the said date, the Primary email id registered in the PAN database was nekiwala71@gmail.com, but the NFAC sent the hearing

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

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

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment into two stages and when viewed in that light allocation. The distribution of functions between the JAO and NFAC is complimentary and concurrent as contemplated under the various schemes and the statutory provisions. This balanced distribution underscores the legislative intent to create a seamless integration of traditional and faceless assessment mechanisms within a unified statutory framework This