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

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

reassess taking into consideration the other material in respect of completed\nassessments/unabated assessments. Meaning thereby, in respect of\ncompleted/unabated assessments, no addition can be made by the AO in absence of any\nincriminating material found during the course of search under section 132 or requisition\nunder section 132A of the Act, 1961. However, the completed/unabated assessments\ncan be re-opened

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

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

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

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed

RAJ KUMAR JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

3. The Tribunal has allowed the appeal filed by the assessee holding the notice issued by the Assessing Officer under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961 (for short ‘the Act’) to be bad in law as it did not specify which limb of Section 271(1)(c) of the Act, the penalty

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

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

1, 2 & 3 are inter-connected and inter-related and challenging the relief granted to the assessee quashing the reassessment proceedings under section

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

3) Income-tax Act". h. "Whether Id. CIT(A) is justified in holding entire reassessment is considered void and illegal without considering the merits of fact that benefit of the section 11/12 was denied, due to violation of section 13(1

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

3. In the present case, it is evident from the record that the appellant has failed\r\nto file return of income for the AY 2019-20 as per provision of section 139(1) of\r\nthe Act. Therefore keeping in view of provision of section 80AC and respectively\r\nfollowing the above judicial pronouncement, I am of the view

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

section 153A, the statute is provides wide powers to the Assessing Officer in respect of assessments already completed u/s 143(1) or 143(3). If such orders is already in existence prior to the initiation of search, the Assessing Officer is empowered to reopen those proceedings and reassess

NITU KHADARIYA,JAIPUR vs. ITO WARD 1(3), NCRB BUILDING

In the result, the appeal of the assessee is allowed

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

reassessment or recomputation, as the case may be.] (2) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151.] 18 SMT. NITU KHADARIYIA VS ITO,WARD 1(3