MILESTONE DEWELLERS PVT. LTD.,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, appeal of the assessee is allowed

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

147 have already been passed for A.Y. 2013-14 to A.Y. 2016-17 even before concluding appellate proceedings (and were available on E-filing of Income Tax Department itself), which fact was duly communicated to Id.CIT(A) vide submission dated 8.7.23. Appellant prays that such action of Id. CIT(A) is also absolutely arbitrary and order so passed deserves

ANJU MEEL,JAIPUR vs. I.T.O. WARD 3(4), JAIPUR, JAIPUR

In the result, the appeal is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

147 or to issue notice u/s 148 after completion of the assessment in view of the provisions of section 292BB of the Act. In view of the above, objection raised by the appellant is dismissed. 7. Ground No.2:- In this ground the appellant has contested the action of the AO of ignoring the valuation report submitted from the registered valuer

SIYARAM EXPORTS INDIA PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

142A and ending with the date on\nwhich the report of the Valuation Officer is received by the Assessing\nOfficer\"\n\nHence, the contention of the Assessing Officer that the assessment proceedings will\nbecome time barred due to reference being made to Valuation Officer was not valid in\nlaw.\n\n31. Per contra, the ld. DR relied on the orders

SHAILESH GOYAL,TONK vs. ACIT, CENTRE CIRCLE JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed in above terms

reassessment or recomputation is made under\nsub-section (3) of section 143 or section 144 or section 147 orsection 153A or clause (c)\nof section 158BC unless the reasons for retaining the same are recorded by him in writing and\nthe approval of the Principal Chief Commissioner or Chief Commissioner, Principal Commissioner\nor Commissioner, Principal Director General or Director General

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

142A and ending with the date on\nwhich the report of the Valuation Officer is received by the Assessing Officer”\nHence, the contention of the Assessing Officer that the assessment proceedings will\nbecome time barred due to reference being made to Valuation Officer was not valid in\nlaw.\n31. Per contra, the ld. DR relied on the orders

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

142A and ending with the date on\nwhich the report of the Valuation Officer is received by the Assessing Officer”\nHence, the contention of the Assessing Officer that the assessment proceedings will\nbecome time barred due to reference being made to Valuation Officer was not valid in\nlaw.\n31. Per contra, the ld. DR relied on the orders

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case