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

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

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961

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)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassess total income for entire six years block assessment period even in case of completed/unabated assessment. In respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material found during course of search under section 132 or requisition under section 132A. Completed/unabated assessments can be reopened by Assessing Officer in exercise

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)

45 Shri Vimal Chand Surana HUF "7.2 Amendment made by the Amending Act, 1989, to reintroduce the expression 'reason to believe' in section 147.—A number of representations were received against the omission of the words 'reason to believe' from section 147 and their substitution by the 'opinion' of the Assessing Officer. It was pointed out that the meaning

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

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

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961 on 21.09.2021 and from

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.”

Section 148-A(d) in respect of each of the assesses concerned.” Further, it directed the assessing officers to issue a notice under section 148 of the new regime “after following the procedure as required under Section 148-A.” Although this Court waived off the requirement of obtaining prior approval under Section 148A(a) and Section 148A

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

In the result, the appeal of the assessee is allowed

reassessment proceedings were initiated but nothing was provided except the screen shot. The ld. AO (Faceless Assessment Unit) considered such alleged accommodation entry for Rs. 1.37 Crore as unexplained cash credit u/s 68 and taxed the same in terms of section 115BBE of the Income Tax Act, 1961 1ST Appeal The assessment order so passed by assessment unit was appealed

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

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

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\n\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132-A, as the case may be, shall abate. (2) If any proceeding initiated or any order of assessment

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

reassessment proceedings initiated under Section 148 be upheld as valid\nand in accordance with the law.\n2. The addition of ₹44,62,938/- under Section 2(22)(e) be upheld, as the\nAppellant has failed to disprove the findings of the AO.\n3.\nThe appeal of the Appellant be dismissed, and the order of the Ld. CIT(A)\nbe upheld

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

reassess\ntotal income for entire six years block assessment period even in case\nof completed/unabated assessment. In respect of completed\nassessments/unabated assessments no addition can be made by\nAssessing Officer in absence of any incriminating material found during\ncourse of search under section 132 or requisition under section 132A.\nCompleted/unabated assessments can be reopened by Assessing\nOfficer in exercise

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment u/s 147 of the Act was not valid and the same is quashed. The appeal on Ground No 1 to 1.3 are thus allowed. 1. In view of the above decision on Ground No 1 to 1.3, appeal on Ground No 2 to 2.4, 3, 4 and 5 have become infructuous and no further adjudication is required on merits

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

section 147, and • The reassessment order passed u/s 147 r.w.s. 144 be kindly held to be without jurisdiction, bad in law and liable to be quashed. 6. To support the contention so raised in the written submission reliance was placed on the following evidence / records / decisions: S. No. Particulars Page Nos. 1. Synopsis of the Case

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

reassessment under Section 147, 148 & 148A of the Act in a faceless manner. Proceedings under Section 147 and Section 148 of the Act would now have to be taken as per the 34 ITA No. 656/JP/2023 & CO No. 06/JP/2023 ITO vs. Mukesh Kumar Soni procedure legislated by the Parliament in respect of reopening/ re-assessment i.e., proceedings under Section 148A

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

GEMCO INTERNATIONAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(1), JAIPUR

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

reassess the total income, where search is conducted under section 132 or requisition is made under section 132A. Therefore, in our opinion, the assessing officer is not justified in reopening the assessment under section 147 and his order is illegal and arbitrary. d. In view of above decisions statement of learned AO that no material is handed over

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

45: [Provided that nothing contained in this sub-section shall apply where— (a) The assessee,— (i) owns64 more than one residential house, other than the new asset, on the date of transfer of the original asset; or (ii) purchases any residential house, other than the new asset, within a period of one year after the date of transfer

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S MAN PRAKASH TALKIES PVT. LTD., JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos.406 & 407/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, Circle-02, Jaipur cuke Vs. M/s Man Prakash Talkies Pvt Ltd. Near Yadgar, M. I. Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 6231 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. Nos.11 & 12/JP/2018 (Arising out of ITA Nos.406 & 407/JP/2018) fu/kZkj.k o"kZ@Assessment

section 2(47) of the Act while making treatment of its capital asset i.e. land of Cinema Hall into stock in trade of the business of selling of shops u/s 45(2) of the Act. The appellant craves the indulgence to modify, alter, and add any other ground of appeal given above." 7.1 Whereas the assessee preferred cross objections