LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessment proceedings against the 14 Late Sh. Birdi Chand vs. ITO dead person. The court further held that section 159 of the Act would not be applicable to the facts of that case, and that, even if section 159 is attracted, the notice was required to be issued in the name of the heirs of the deceased assessee. Mr. Dave

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

292\nTaxman 332 (Rajasthan)[08-02-2023] (copy annexed as Annexure-19)\n\nIn this case, the Assessing Officer issued a notice under section 148 on the assesse, proposing to\nreopen assessment for the assessment year 2017-18 for the reasons that it had made investment\nto tune of Rs.1.21 crores for purchase of a property situated at Delhi

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

In the result, the appeal of the assessee is allowed

reassessment\norder so passed deserves to be held bad in law.”\n\n2.2 As regards admission of additional ground so taken by assessee is\nconcerned, the ld. AR of the assessee has submitted that though legal\nground against order passed u/s 147 has been taken requesting it to\nconsider as bad in law, however, for the sake of clarity, additional

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

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 proceedings finalised by an AO without effecting proper service of notice on the Assessee under Section 148 (1) of the Act are invalid and liable to be quashed. (vii) Section 292

ASHISH SHARMA,GOPAL PURA BYE - PASS JAIPUR vs. INCOME TAX OFFICER, STATUE CIRCLE, JAIPUR

In the result, appeal of the assessee is allowed

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

reassessment under section 144 of the IT Act without providing advocate opportunity to the assessee. It is because of this fact that the assessment has been completed ex-parte that the 23 Ashish Sharma vs. ITO assessee could not avail any opportunity to furnish his defense the Learned Assessing Officer has made additions under section 69 of Income

DY. COMMISSIONER OF INCOME TAX , JAIPUR vs. HEM CHAND JAIN, JAIPUR

In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

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

292 Taxman 511 (Bombay) (HC) Where AO passed order u/s 148A(d) after expiry of three years from end of relevant AY without taking approval of PCCIT as contemplated by section 151(ii), same would invalidate reassessment

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

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

section 147 of the Act is bad in law and the re- assessment order is quashed. As we have quashed the reassessment on the preliminary legal ground of jurisdiction, various other grounds raised by the assessee on merits are not decided as they become only academic at this stage. Ground nos. 1 to 5 are allowed.” Further we rely

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

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRE CIRCLE -1, JAIPUR

292 ITR 209, Kerala State Industrial Dev. Corpn. Ltd.\nVs. CIT (SC), 273 ITR 305 CIT Vs. Durgesh Oil Mills (All), Circular-CBOT\nCircular binding on Income Tax Authorities.\nRecords reveals that the search proceedings were commenced on\n16.1.2019 simultaneously at the residential premises of the directors of the\nassessee company as well as business premises of the assessee company

MOHAMMED SABIR BABUBHAI SHAIKH,AHMEDABAD vs. ITO WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed

Section 292-BB would\nalso not help the department. This is trite law that unless a valid notice is served upon the\nassessee any reassessment

NARESH KUMAR BHARGAVA,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

292 (Raj.) wherein at Para 11 of the Hon'ble Court held as under: "Jurisdiction under section 263 cannot be invoked for making short enquiries or to go into the process of assessment again and again merely on the basis that more enquiry ought to have been conducted to find something." 7.6. Above factual and legal position was submitted before

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment proceedings initiated in the case of\nassessee, therefore, there is no need to adjudicate the other issues raised in\ngrounds No. 1,2 and 5 to 13 of the said appeal.\"\nIn view of above decision by the Tribunal in the quantum proceedings, where the\nreassessment proceedings have been quashed and all subsequent proceedings\nhave been held as invalid

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIDHUSHI KOTHARI, JAIPUR

In the result, this appeal of the Revenue is dismissed

292/[2016] 387 ITR 529 (Guj.) where the scope of “incriminating material” is not restricted to the “seized material”.\n4.5 A. Analysis of the Show Cause Notice and Assessee's Replies\n1. Show Cause Notice Issued\n•\nA show-cause notice under Section 143(3) r.w.s. 153A of the Income Tax Act was issued on 23.12.2019 to the assessee

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment under section 147 of the Income Tax Act 1961. Later, during the investigation proceedings of the case, it was also found that the assessee had also obtained fake profit entry by getting the client code modified through a broker. On analysis of the original client code and the modified client code, it can be seen that there

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

reassessment.\n5.\nThe said section is not applicable in the present as the contentions raised are\nrelating to illegality of the Impugned Order as well as exercising power without authority\nof law and without jurisdiction.\n6.\nIn view of the above, the Ld. CIT(E) has wrongly contended that Appellant has\nparticipated in the proceedings therefore, it is precluded from