VIJIT SINGH,JAIPUR vs. ITO WARD 3(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Reassessment proceedings and notice being bad in law\nwere quashed-Assessee's appeal allowed.\nAlso refer a recent judgment of this Honble ITAT in the case of Sh. Anshuman\nSingh v/s ACIT Circle-1 Jaipur in ITA No.733 & 739/JP/2023 dt.10.04.2024.\nTherefore the notice, reasons recorded, assessment all are the illegal bad void\nab-initio and barred by limitation and liable

MONIKA CHAKARVARTY,KOTA vs. DCIT, CIRCLE-2, KOTA

In the result, both appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

147 and 148 Reopening of assessment – validity of – Notice – Objections – Recording of reasons and furnishing of reasons to be strictly complied with – Failure on part of assessee to furnish reasons recorded to assessee when sought for – Reassessment not valid – Quashed – Appeal dismissed. ’’Hon’ble Karnataka High Court in the case of Pr.CIT and Another vs V. Ramaiah

MONIKA CHAKARVARTY,KOTA vs. DCIT, CIRCLE-2, CIRCLE

In the result, both appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 412 & 413/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2017-18 Monika Chakarvarty Prop. M/s Vipin Medicals, Nayapura, Kota. cuke Vs. DCIT Circle, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AELPC 3801 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sidharth Ranka (Adv.), Shri Sorabh Harsh (Adv.) jktLo dh vksj ls@ Revenue by : Shri Anup Singh (Ad

147 and 148 Reopening of assessment – validity of – Notice – Objections – Recording of reasons and furnishing of reasons to be strictly complied with – Failure on part of assessee to furnish reasons recorded to assessee when sought for – Reassessment not valid – Quashed – Appeal dismissed. ’’Hon’ble Karnataka High Court in the case of Pr.CIT and Another vs V. Ramaiah

SHAMBHU DAYAL,KOTA vs. ITO, WARD -2(2), KOTA

In the result, the appeal of the assessee is allowed as indicated hereinabove

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

demonetization out of cash withdrawals and cash savings. Thus, the action is bad in law, thus order deserves to be quashed. 5. Under the facts and circumstances, Ld. CIT(A) has erred by sustaining the demand of Rs. 81,678/- as salary income without considering FORM GA-55A. 6. Under the facts and circumstances, Ld. CIT(A) has erred

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

INCOME TAX OFFICER WARD-1(1), JAIPUR vs. KIRAN INFRA ISPAT LIMITED, JAIPUR

reassessment\nproceedings completed on the basis of notice issued u/s 148 is beyond the time\nlimit stipulated u/s 149, is not in accordance with law and consequent order\npassed deserves to be held void ab initio.\n1.2 That, the ld. CIT(A) has further erred in holding the proceedings u/s 148 as\nvalid when the notice issued is itself

SHAMBHU DAYAL SONI,RAMGANJ BAZAR vs. INCOME TAX OFFICER WARD 2(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

u/s 148 issued on 25/7/2022 by the\nLearned Assessing Officer without meeting the condition laid down in Sec.\n149(1)(b) that the amount of escaped income has to be fifty lac or more in cases\nbeyond the period of three years from the end of the relevant assessment year.\nSince the above grounds so raised by the assessee

OM PRAKASH AGARWAL,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX,JAIPUR-1, JAIPUR

In the result, the appeal is allowed

Bench: Us. In This Appeal The Assessee Has Raised The Following Grounds Of Appeal:-

demonetization period', were enquired by the AO in the assessment proceedings and Section 131 proceedings. b) On the facts and circumstances of the case, the Ld. PCIT has erred both on facts and in law in ignoring the fact that the issue raised by her in notice u/s 263 was before the AO and as such the jurisdiction on this

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or/and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what

SHEETAL BATHLA,KOTA vs. INCOME TAX OFFICER WARD 1(2) KOTA, KOTA

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

147 of the Income Tax Act for the purpose of reopening of the assessment. I accordingly set aside the orders of the authorities below and quash the reopening of the assessment in the matter. Resultantly, the addition made in the reassessment would stand deleted. 5.As recently this Honble ITAT in the case of Suresh Kumar Saini v/s ITO Ward

BRIJENDRA GARG,BHIWADI vs. ITO WARD BHIWADI, BHIWADI

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

u/s 147 of the Act. The action of the ld.CIT(A) is illegal, unjustified and arbitrary and against the facts of the case. Relief may please be granted quashing the entire reassessment proceedings being illegal and void ab initio. 2. In the facts and circumstances of the case and in law the ld.CIT(A) has erred in confirming the action

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

demonetization period of Rs. 1,55,51,600/-out of total cash deposit; therefore, the same amount was added to the total income of the assessee company treated as unexplained money as per provision of section 69A of the Act. DCIT vs. Motion Education Pvt. Ltd. 6. Aggrieved from the order of the Assessing Officer, assessee preferred an appeal before

RATIKA KUMBHAT,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

Bench: Or At The Time Of Hearing Of Appeal.”

demonetization period is fully explained with the declaration made by assesse under IDS Scheme, 2016. 3. Sec. 69A is applicable only in respect of assets like Unexplained Money, Unexplained Investments, Unexplained Jewellery etc and not on Sundry Debtors It is submitted that Old debtors and current years interest income cannot be added in the income of the assesse u/s

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the\ncross objection of the assessee are allowed

demonetization period of Rs.\n1,55,51,600/-out of total cash deposit; therefore, the same amount was\nadded to the total income of the assessee company treated as unexplained\nmoney as per provision of section 69A of the Act.\n13\nITA Nos.472 & 455/JP/2025\nDCIT vs. Motion Education Pvt. Ltd.\n6. Aggrieved from the order of the Assessing Officer, assessee