DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 132(1) of the Income Tax Act, 1961 was carried out on 13.06.2019 at the various premises of Dewan Group. 14 ITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025 DCIT vs. Vaibhav Banka and others Assessment in the case of assessee was completed u/s 153A of the I.T. Act, 1961 on 21.09.2021 and from

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

ACIT, JAIPUR vs. RAJENDRA KUMAR JAIN, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

RAJENDRA KUMAR JAIN,JAIPUR vs. ACIT, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

RAJENDRA KUMAR JAIN,JAIPUR vs. ACIT, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

ACIT, JAIPUR vs. RAJENDRA KUMAR JAIN, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

ACIT, JAIPUR vs. RAJENDRA KUMAR JAIN, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

RAJENDRA KUMAR JAIN,JAIPUR vs. ACIT, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

RAJENDRA KUMAR JAIN,JAIPUR vs. ACIT, JAIPUR

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 35 ITA Nos. 293

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

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

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961 on 21.09.2021 and from

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra\nBanka\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nबनाम\nVs.\nDCIT,\nCentral Circle-01, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra बनाम\nBanka\nDCIT,\nCentral Circle-01, Jaipur\nVs.\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra\nबनाम\nDCIT,\nBanka\nVs.\nCentral Circle-01, Jaipur\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra बनाम\nDCIT,\nBanka\nCentral Circle-01, Jaipur\nVs.\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra\nBanka\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nबनाम\nVs.\nDCIT,\nCentral Circle-01, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra\nBanka\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nबनाम\nVs.\nDCIT,\nCentral Circle-01, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष / Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra बनाम\nBanka\nDCIT,\nCentral Circle-01, Jaipur\nVs.\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2014-15 & 2016-17\n4\nITA

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

293 & 294/JP/2025)\nनिर्धारण वर्ष/Assessment Year : 2014-15 & 2016-17\nSh. Subhash Chandra बनाम\nBanka\nDCIT,\nCentral Circle-01, Jaipur\nVs.\nAakarshan, Venus Colony\nShahpura Road, Neem Ka\nThana, Sikar\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABPPB2205E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA Nos.295 & 296/JP/2025\nनिर्धारण वर्ष/Assessment Years : 2014-15 & 2016-17\n4\nITA