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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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.”

35-37 585 (ITAT Mumbai) Keshri Rice Industries v. DCIT 2025 (4) TMI 1027 (ITAT 5. 38-51 Raipur) 6. ACIT v. Surya Ferrous Alloys Pvt. Ltd 2025 (1) TMI 326 52-56 (ITAT Mumbai) 7. Abdul Saeed Issak Mulla v. International Tax 2025 (2) TMI 57-60 444 (ITAT Mumbai) 24 Late Shri Jitendra Nagar through L/R Smt. Deepika

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHRI RAJLAXMI DENIM, BHILWARA

In the result, appeal of the revenue is allowed

35, Badal Complex, Central Circle, Ajmer. Bhilwara. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AASCS 5931 R vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri O.P. Bhateja (ITP) lquokbZ dh rkjh[k@ Date of Hearing : 18/02/2019 mn?kks"k.kk dh rkjh[k@ Date

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

In the result, appeal of the assessee is allowed

ii) the tax payable on the basis of such return has been paid or, if the assets seized consist of money, the assessee offers the money so seized to be adjusted against the tax payable. (iii) Evidence of tax paid is furnished along with the return; and (iv) An appeal is not filed against the assessment of that part

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

reassessment U/s 153A of the Act and therefore, the addition of income can be made only on the basis of seized material. The cheque books found during the search and seizure action is not an evidence to disclose any undisclosed income of the assessee in the form of deposits of cash in the bank accounts of these persons. Only inference

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

reassessment U/s 153A of the Act and therefore, the addition of income can be made only on the basis of seized material. The cheque books found during the search and seizure action is not an evidence to disclose any undisclosed income of the assessee in the form of deposits of cash in the bank accounts of these persons. Only inference

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

reassessment U/s 153A of the Act and therefore, the addition of income can be made only on the basis of seized material. The cheque books found during the search and seizure action is not an evidence to disclose any undisclosed income of the assessee in the form of deposits of cash in the bank accounts of these persons. Only inference

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)

ii) The head note in the case of E.N. Gopakumar Vs CIT [2016] 75 taxmann.com 215 (Kerala) is as under. "Section 153A, read with section 132, of the Income-tax Act, 1961-Search & seizure-Assessment in case of (Scope of Whether for issuance of a notice under section 1534(1)(a), it is not necessary that search on which