M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

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)

reassessing the unabated assessment on the basis of material received from the other sources and can proceed under section 148. The decision does not 39 Sh. Kapil Taneja vs. DCIT support the contentions raised that section 148 is rendered redundant if section 153C is to be resorted to in the facts of the present case. 36

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

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

reassessment proceedings under sections 147/48 of the Act. subject to\nfulfilment of the conditions mentioned in sections 147/148, as in such a situation, the\nRevenue cannot be left with no remedy. Therefore, even in case of block assessment\nunder section 153A and in case of unabated/completed assessment and in case no\nincriminating material is found during the search, the power

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the Assessing Officer while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the Assessing Officer while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the Assessing Officer while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared

DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the Assessing Officer while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the Assessing Officer while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the AO while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared by the assessee

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

reassess the income of the assessee depending upon the undisclosed income detected during the course of search and seizure. Therefore, the completed assessment can be disturbed by the AO while making the assessment under section 153A only if there is incriminating material found during the search disclosing undisclosed income of the assessee. Otherwise the income as declared by the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information