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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a) in an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order of assessment\nmade under section 144, he may set aside the assessment and refer\nthe case back

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.”

1) of new section 149 of the Act, since they are within the period of three years from the end of the relevant assessment year. Specified authority under section 151 of the new law in this case shall be the authority prescribed under clause (i) of that section as under :- “151. Sanction for issue of notice. Specified authority

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

32,66,194/- In A.Y. 2007-08 and 2008-09 the assessee did not file any return of income u/s 139 however, in A.Y. 2009-10 and 2010-11 the assessee filed return of income dated 30.03.2010 and 31.03.2011 respectively. Pursuant to the search, notices u/s 153A were issued in all the years on dated 12.10.2011 requiring the assessee

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings cannot be sustained on such change of opinion is not accepted. 13. Further, we find that in the reasons so recorded by the Assessing officer, he has stated that by virtue of amendment brought-in by the Finance Act, 2012, the claim of additional depreciation u/s 32(1)(iia) is allowable w.e.f 1.04.2013 relevant to assessment year

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

In the result, appeal of the assessee is allowed

32 Shri Raj Kumar Jain, Jaipur. had concealed income in the facts and circumstances of the case? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the penalty notice under Section 274 r.w.s. 271(1)(c) is bad in law and invalid despite the amendment of Section

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

reassessment proceedings being illegal and without jurisdiction. 3. In the facts and circumstances of the case and in law, Ld. CIT(A) has erred in confirming the action of the Ld. AO, in passing the order without proper opportunity of cross examination. The action of the Ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case

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

In the result, the appeal of the assessee is allowed

32 RSD Containers Pvt Ltd. vs ITO land mark judgment of the apex court in the case of UOI Vs. Rajeev Bansal (Supra) wherein the apex court has observed as under : b. Interplay of Ashish Agarwal with TOLA 108. The Income-tax Act read with TOLA extended the time limit for issuing reassessment notices under section 148, which fell

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)

ii) (prior to substitution by Finance Act, 2016 w.e.f. 1-6-2016, now Section 153 (6) (i) expl.2) no doubt are relevant to Section 150 but as held by Gujrat High Court in case of CIT v. G. Viswanatham. (1988) 172 ITR 401, 408 (AP) Explanations 2 and 3, are relevant also to section 150, but their purpose is merely