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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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

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

reassess\ntaking into consideration the other material in respect of completed /\nunabated assessments, no addition can be made by the AO in absence of\nany incriminating material found during the search and thus, considering\nthat set of facts and following the judicial precedence we do not find any\ninfirmity in the finding of the Id. CIT(A) in directing

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 April 2021.” In the above para Hon’ble Court has clearly mentioned that time limit of four years from the end of an assessment year falls between 20 March 2020 and 31 March 2021, then, the specified authority under Section 151(2) has time till 31 March 2021 to grant approval which is extended vide notification dated 30.03.2021 upto

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)

36 Shri Vimal Chand Surana HUF proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess the total income of the six assessment years in question in separate assessment orders. This means that there can be only one assessment order in respect of each

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

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

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

1) of the new regime read with TOLA; and (ii) obtain the previous approval of the authority specified under section 151. A notice issued without complying with the preconditions is invalid as it affects the jurisdiction of the assessing officer. Therefore, the reassessment notices issued under section 148 of the new regime, which are in pursuance of the deemed notices

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

In the result, the appeal of the assessee is allowed

1) of the new regime read with TOLA; and (ii) obtain the previous approval of the authority specified under section 151. A notice issued without complying with the preconditions is invalid as it affects the jurisdiction of the assessing officer. Therefore, the reassessment notices issued under section 148 of the new regime, which are in pursuance of the deemed notices