WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

147\nof the Act. Therefore, the argument of the appellant are not found to be\nacceptable.\nFurther the addition made by the AO are based on return filed in response to\nnotice issued u/s 148. Before the notice, there was no return filed by the\nassessee. Therefore, the notice issued u/s 148 is found to be valid. The\nappellant

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

147\nof the Act. Therefore, the argument of the appellant are not found to be\nacceptable.\n\nFurther the addition made by the AO are based on return filed in response to\nnotice issued u/s 148. Before the notice, there was no return filed by the\nassessee. Therefore, the notice issued u/s 148 is found to be valid. The\nappellant

BRAND INDIA REAL ESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD 6(1), JAIPUR

In the result, appeal of the assessee is allowed

Section 10B can only be an\napproval granted by the Board constituted by the Central Government under the provisions of\nIndustries (Development and Regulation) Act. This judgment of the Delhi High Court is the\nreason cited in respect of all the re-assessments. However, neither in the notices or the\nassessment orders, nor in the counter affidavit is it stated

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal filed by the assessee is allowed

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

u/s 148 by the Pr. CIT, only the reasons recorded by the Ld. AO are available. Considering this it can be said that report of investigation wing was not considered by the Range head while moving forward reasons to the Pr. CIT and by Pr. CIT while granting permission of issuance of reason.  With reference to the allegation of fictious

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

reassessment\norder passed by Assessing Officer under Section 143(3) read with Section 147 is\nbad in law—Assessee's grounds allowed.\nPrayer: Thus in view of the above facts, circumstances and the legal position of\nlaw the proceedings so initiated and assessment so passed may kindly be\nquashed.\n4. The Id. AO has denied the exemption u/s

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

reassessment\norder passed by Assessing Officer under Section 143(3) read with Section 147 is\nbad in law—Assessee's grounds allowed.\nPrayer: Thus in view of the above facts, circumstances and the legal position of\nlaw the proceedings so initiated and assessment so passed may kindly be\nquashed.\n4. The Id. AO has denied the exemption u/s

M/S. RAJDHANI CRAFTS,JAIPUR vs. ACIT, CIRCLE-4 JAIPUR

In the result, this appeal of the assessee is allowed

10B of the Act. The assessee files its return on income in 5 ITA 1281/JP/2019 M/s Rajdhani Crafts Vs ACIT response to notice issued U/s 148 of the Act declaring NIL income which is duly recorded by the A.O. in para 2 of the assessment order. The A.O. further stated that in response to notice U/s 143(2)/142

M/S AMRAPALI EXPORTS,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the ground No

reassessment order u/s 143(3) read with 147 was passed by the Assessing Officer on 13.12.2017 wherein the assessee was found eligible for deduction u/s 10AA to the extent of Rs. 7,21,35,825/- as originally 3 M/s Amrapali Exports, Jaipur Vs. DCIT, Jaipur assessed u/s 143(3) of the Act. However, books of accounts were rejected u/s

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

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

RAM KISHAN VERMA,KOTA vs. PCIT (CIRCLE), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

10B.” 9.7Also refer Shri NandkumarBhalchandraBhondve in ITA No.943/PN/2014 dated 17.08.2016. 10. In any case if the contention of the ld. CIT is accepted that the AO always wanted to initiate under a correct provision of law but he committed an inadvertent error. Even assuming so then it might be legally covered by S.154 rectification of mistake being a mistake