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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where

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

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

reassessment or recomputation may be taken.\nSection 251 reads as follows :\n70\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that

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.”

reassessment notice issued beyond the surviving time limit is invalid. For AY 2015-16, the surviving time limit was exceeded, and the notice issued on 30/06/2022 is therefore barred by limitation. The Ld. DR could not present any contrary facts or rulings to refute the submissions of the Ld. AR. Respectfully following the decisions in Ashish Agarwal (supra) and Rajeev

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)

reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment u/s 143(3144 of the Act was made earlier

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)

reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment u/s 143(3144 of the Act was made earlier

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)

reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: 3 Thus, in view of the above, it is submitted that if no scrutiny assessment u/s 143(3144 of the Act was made earlier

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

1) If- (b) he may in cases falling under clause (a) at any time within 8 years and in cases falling under clause (b) at any time within four years at the end of that year, serve on the assessee, and may pro ceed to assess or reassess such income...!' Section 34, conferred jurisdiction on the Income-tax Officer

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

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

section (1) as far as relevant provided thus:\n'34. (1) If-\n(b) he may in cases falling under clause (a) at any time within 8 years and in\ncases falling under clause (b) at any time within four years at the end of that year,\nserve on the assessee, and may pro ceed to assess or reassess such

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

section (1) or\nsection 153, the assessment or reassessment relating to any assessment year which has\nabated under the second proviso to subsection (1), shall stand revived with effect from the\ndate of receipt of the order of such annulment by the Commissioner. Therefore, the\nintention of the legislation seems to be that in case of search only the pending

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

reassessment is to be done in two different stages challenging the reasons of reopening and (i) challenging the assessment order. Assessee's challenge to the order of the assessing officer rejecting the objection against the reasons of reopening and assessce's challenge to the assessment order are two separate proceedings. Assessee cannot challenge order of the assessing officer disposing objections