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

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

ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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

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

ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income declared in the returns

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)

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

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

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

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

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

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