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

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

reassessment of such income not arising from\nthe incriminating material found in searchcan now be initiated pursuant to\nthe findings of this Hon'ble Court in the present appeals/application and\nmay further clarify as follows:\n\n(i) That the findings in para 11 and 14 would apply to all the proceedings\npending in all the forums including before this

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 such income in terms of Section 147/148 read with section 150. (iii) That the Assessing Officer, may if found necessary initiate fresh proceedings within 60 days from date of disposal of this application following the procedure stipulated in section 147-151 of the Act as is in force now.” 2.3.ii. The Hon’ble Supreme Court vide its order dated

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 such income in terms of Section 147/148 read with section 150. (iii) That the Assessing Officer, may if found necessary initiate fresh proceedings within 60 days from date of disposal of this application following the procedure stipulated in section 147-151 of the Act as is in force now.” 2.3.ii. The Hon’ble Supreme Court vide its order dated

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

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

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

reassessment of such income not arising from\nthe incriminating material found in searchcan now be initiated pursuant to\nthe findings of this Hon'ble Court in the present appeals/application and\nmay further clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings\npending in all the forums including before this

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 and the Assessment Order, dated 11.05.2023, passed under Section 147 read with Section 144B of the Act are quashed. 10 Even if the argument of the revenue is accepted that the since the time limit for issuance of notice was not expired in this case being A. Y. 2017-18 the notice issued u/s. 148 dated

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and\nmay further clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this

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

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

reassessment of such income not arising from the\nincriminating material found in searchcan now be initiated pursuant to the\nfindings of this Hon'ble Court in the present appeals/application and may\nfurther clarify as follows:\n(i) That the findings in para 11 and 14 would apply to all the proceedings pending in\nall the forums including before this