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. 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. 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. 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. 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. 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. 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. 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

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

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

SHRI KRISHNARAJ BUILDHOME PVT LTD,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

1,26,87,868/- by invoking the provisions of Section 43 CA of\nthe IT Act, 1961 and the Id CIT(A) grossly erred in sustaining the addition,\nignoring the facts that the date of agreement for sale of the immovable\nproperty is 10/09/2008, which is much prior to the Assessment Year 2014-15,\nwhen the provisions of Sec. 43CA

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

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

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate.” What is clear from this is that Section 153A

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

1) of the Act.\n28.\nThe Appellant was granted registration u/s 12A(a) of the Act and said registration\nintentionally have not been made part of section 12AB(4) of the Act by the law makers.\nEven otherwise, for the sake of argument, if it is considered to be an accidental omission\nin the law, then also, being the penal