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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

34 ITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025 DCIT vs. Vaibhav Banka and others 2.6.iii. The appellate jurisdiction is thus limited to the assessment year in question and matters arising from the assessment order. By directing the ld. AO to commence reassessment proceedings (whether for the same year under a different section

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)

34 ITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025 DCIT vs. Vaibhav Banka and others 2.6.iii. The appellate jurisdiction is thus limited to the assessment year in question and matters arising from the assessment order. By directing the ld. AO to commence reassessment proceedings (whether for the same year under a different section

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

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

reassessment proceedings under Sections 147/148. Thus, the\nId. CIT(A) must function strictly within the statutory confines of Section 251,\nand any exercise of power beyond such statutory limits such as the\nimpugned direction in the present case is clearly ultra vires and legally\nunsustainable.\n2.6.vi. In the present case, the Id. CIT(A) essentially attempted to do indirectly what

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)

reassessment under sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new section 148 is akin to section 153A and section 153C. Corollary being that after seizing of operational period of section 153A to 153D, the cases being dealt thereunder were circumscribed in the scope of newly substituted section 148. 29. The Department

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person

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

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

reassessment proceedings under Sections 147/148. Thus, the\nId. CIT(A) must function strictly within the statutory confines of Section 251,\nand any exercise of power beyond such statutory limits such as the\nimpugned direction in the present case—is clearly ultra vires and legally\nunsustainable.\n\n2.6.vi.\nIn the present case, the Id. CIT(A) essentially attempted to do indirectly

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person 34