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

In the result, the appeal of the assessee is allowed

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

u/s 153A is an important document. The revised return was not furnished within the time allowed by the AO The section 153A read as under “153A. ((1)) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person 5 Ajay Bakliwal vs. ACIT where a search is initiated

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassess the income of the assessee is based on the seized material and statement of Shri Madan Mohan Gupta recorded u/s 132(4) of the Act for which the specific remedy is provided u/s 153C of the Act. For ready reference we quote section 153C as under:- “ 153C. 79[(1)] 80[Notwithstanding anything contained in section 139, section 147

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)

reassess the income of the assessee is based on the seized material and statement of Shri Madan Mohan Gupta recorded u/s 132(4) of the Act for which the specific remedy is provided u/s 153C of the Act. For ready reference we quote section 153C as under:- “ 153C. 79[(1)] 80[Notwithstanding anything contained in section 139, section 147

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

u/s 153C. The assessments relating to search material are governed by provisions of section 153A/153C. The relevant provisions of section 153A and 153C are quoted below: - Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where

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

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)

u/s 131 on the address of above companies requesting furnishing of books of accounts, details of bank accounts, copies of Kedia Builders and Colonizers Pvt. Ltd., Jaipur ITR and other documents, but the same could not be served due to non-existence of the companies on their respective given addresses. From the Database of the department, it is gathered that

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

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

139 of the Income-tax Act, 1961 (“the\nAct\") on 14.10.2016, declaring a total income of Rs.31,63,250.\n\nII.\nA search operation under Section 132 of the Act was conducted on 13.06.2019 in the\ncase of Dewan Group. As the assessee is associated with the Dewan Group, a\nsimultaneous search was also carried out at his premises. However

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

139, section 147, section 148, section 149, section 151 and\nsection 153, where the Assessing Officer is satisfied that,-\n(a) any money, bullion, jewellery or other valuable article or thing,\nseized or requisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein, relates

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-, Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1

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

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

139 of the Act on 14-10-2016\ndeclaring total income of Rs.31,63,250/-. Hence, there is no additional\nincome disclosed by the assessee in the Return of Income filed u/s 153A of\nthe Act.\nThereafter notice u/s 143(2) of Act was issued on 25-06-2021 which\nwas duly served. Further notice u/s 142(1