DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VAIBHAV 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

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. 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. 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

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. 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. VIPUL 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. TRILOK 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. 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. 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. ANIMESH 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 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. TRILOK DEWAN, SIKAR

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.\n\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\n\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

293 Taxman 141 (SC)/[2023] 454\nITR 212 (SC) [24-04-2023) as under\n“11. As per the provisions of Section 153A, in case of a search under Section 132 of\nrequisition under Section 132A, the AOD gets the jurisdiction to assess of reassess

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

reassess to the completed assessment proceedings. The Hon'ble Gujarat High Court in the case of Saumya Construction reported in 81 taxmann.com 292 has held that there cannot be any addition of regular items shown in the books of accounts until and unless there were certain materials of incriminating nature found during the search. The word incriminating has not been

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

In the result, appeal of the assessee is allowed

reassesses any\nincome chargeable to tax which has escaped assessment for any assessment year, with respect to\nwhich he had \"reason to believe\" to be so, then only, in addition he can also put to tax the other\nincome chargeable to tax which has escaped assessment, and which has come to his notice\nsubsequently, in the course of proceedings under