LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

Section 151(2) has extended time till 31 March 2021 to grant approval. 3.1 Hon’ble ITAT, Mumbai Bench in the case of DCIT v. SS Jewellery[2025] 4 TMI 393 dated 24.03.2025 after considering the aforesaid judgment of Hon’ble Supreme Court in Rajeev Bansal (supra) has held: Reassessment

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

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

31 (3) (b), (c) or I or s.31 (4). The\nexpression \"directions” In the proviso could only refer to the\ndirections which the Appellate Assistant Commissioner or other\ntribunals can issue under the powers conferred on him or them\nunder the respective sections. Therefore, the expression “finding”\nas well as the expression “direction” can be given full meaning,\nnamely, that

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 148A(b) seeking to reopen assessment for assessment year 2016-17 - Assessee in response filed a reply raising serious objection to maintainability of proceedings on ground that entire basis for reassessment was incriminating material and information collected during search carried out in year 2016 and prior to 31

SONU AGARWAL ,JAIPUR vs. INCOME TAX OFFICER WARD 1(3), JAIPUR

In the result, the appeal of the assessee is allowed

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

31 March 2021, contemplated under Section 3(1) of TOLA. Resultantly, the authority specified under Section 151(i) of the new regime can grant sanction till 30 June 2021. 79. Under Finance Act 2021, the assessing officer was required to obtain prior approval or sanction of the specified authorities at four stages: a. Section 148A(a) – to conduct any enquiry

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment notices under section 148, which fell for completion from 20 March 2020 to 31 March 2021, till 30 June

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

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

31 (3) (b), (c) or I or s.31 (4). The\nexpression "directions” In the proviso could only refer to the\ndirections which the Appellate Assistant Commissioner or other\ntribunals can issue under the powers conferred on him or them\nunder the respective sections. Therefore, the expression “finding”\nas well as the expression “direction” can be given full meaning,\nnamely, that

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

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

31-3-1994, the appellant was served with impugned notices under section\n148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the\n assessment years 1981-82 to 1992-93.\n\n6.\nThe appellant, in the High Court, assailed the notices issued under section 148\nfor reassessment

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under section 147/148 which is not applicable to search cases. Therefore, the impugned assessment order passed u/s 143 (3), r.w.s. 147 of the Income Tax act, 1961 is illegal, arbitrary and without any jurisdiction. Hence, the assessment order dated 31

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)

31 Shri Vimal Chand Surana HUF which search or requisition is made. Another significant feature of this section is that the Assessing Officer is empowered to assess or reassess

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

reassessment notices under section 148, which fell for completion from 20 March 2020 to 31 March 2021, till 30 June

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made

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

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

31-3-1994, the appellant was served with impugned notices under section\n148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the\n assessment years 1981-82 to 1992-93.\n6. The appellant, in the High Court, assailed the notices issued under section 148\nfor reassessment

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

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

31-3-1994, the appellant was served with impugned notices under section\n148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the\n assessment years 1981-82 to 1992-93.\n6. The appellant, in the High Court, assailed the notices issued under section 148\nfor reassessment

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

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

31-3-1994, the appellant was served with impugned notices under section\n148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the\n assessment years 1981-82 to 1992-93.\n6. The appellant, in the High Court, assailed the notices issued under section 148\nfor reassessment

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

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

31-3-1994, the appellant was served with impugned notices under section\n148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the\n assessment years 1981-82 to 1992-93.\n6. The appellant, in the High Court, assailed the notices issued under section 148\nfor reassessment

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

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

31-3-1994, the appellant was served with impugned notices under section\n148 of the Act for 16 assessment years, i.e., 1968-69 to 1971-72 and the\n assessment years 1981-82 to 1992-93.\n6. The appellant, in the High Court, assailed the notices issued under section 148\nfor reassessment