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

GANPATI PLAZA,JAIPUR vs. ITO, BEHROR

In the result, the appeals of the assessee are partly allowed for statistical purposes and appeal of the Revenue for the assessment year

reassessment proceedings u/s 147 of the Income Tax Act, 1961, 2. On the facts & circumstances of the case & in law also A.O. grossly erred in passing the assessment order without proper & unlawful service of notice u/s 148,143(2) of the Act. 3. On the facts & circumstances of the case Ld CIT (A), Alwar grossly erred in holding that

GANPATI PLAZA,JAIPUR vs. ITO, BEHROR

In the result, the appeals of the assessee are partly allowed for statistical purposes and appeal of the Revenue for the assessment year

reassessment proceedings u/s 147 of the Income Tax Act, 1961, 2. On the facts & circumstances of the case & in law also A.O. grossly erred in passing the assessment order without proper & unlawful service of notice u/s 148,143(2) of the Act. 3. On the facts & circumstances of the case Ld CIT (A), Alwar grossly erred in holding that

ITO, BARAN vs. GANPATI PLAZA, ALWAR

In the result, the appeals of the assessee are partly allowed for statistical purposes and appeal of the Revenue for the assessment year

reassessment proceedings u/s 147 of the Income Tax Act, 1961, 2. On the facts & circumstances of the case & in law also A.O. grossly erred in passing the assessment order without proper & unlawful service of notice u/s 148,143(2) of the Act. 3. On the facts & circumstances of the case Ld CIT (A), Alwar grossly erred in holding that

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

ITO, BEHROR vs. TRIPUTI COTTAGE, JAIPUR

In the result, appeals of the assessee for the A

reassessment completed by the Assessing Officer U/s 143(3) read with Section 147 of the Income Tax Act, 1961 (in short the Act), the Assessing Officer made addition on account of cost of construction/investment on the basis of valuation determined by the DVO estimating the cost of construction of hotel building. 5. The assessee challenged the addition made

TRIPUTI COTTAGE,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee for the A

reassessment completed by the Assessing Officer U/s 143(3) read with Section 147 of the Income Tax Act, 1961 (in short the Act), the Assessing Officer made addition on account of cost of construction/investment on the basis of valuation determined by the DVO estimating the cost of construction of hotel building. 5. The assessee challenged the addition made

TRIPUTI COTTAGE,JAIPUR vs. INCOME TAX OFFICER, WARD-BEHROR, BEHROR

In the result, appeals of the assessee for the A

reassessment completed by the Assessing Officer U/s 143(3) read with Section 147 of the Income Tax Act, 1961 (in short the Act), the Assessing Officer made addition on account of cost of construction/investment on the basis of valuation determined by the DVO estimating the cost of construction of hotel building. 5. The assessee challenged the addition made

495 TRIPUTI COTTAGE,JAIPUR vs. ITO, BEHROR

In the result, appeals of the assessee for the A

reassessment completed by the Assessing Officer U/s 143(3) read with Section 147 of the Income Tax Act, 1961 (in short the Act), the Assessing Officer made addition on account of cost of construction/investment on the basis of valuation determined by the DVO estimating the cost of construction of hotel building. 5. The assessee challenged the addition made

TRIPUTI COTTAGE,JAIPUR vs. ITO, BEHROR

In the result, appeals of the assessee for the A

reassessment completed by the Assessing Officer U/s 143(3) read with Section 147 of the Income Tax Act, 1961 (in short the Act), the Assessing Officer made addition on account of cost of construction/investment on the basis of valuation determined by the DVO estimating the cost of construction of hotel building. 5. The assessee challenged the addition made

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

147 r.w.s. 143(3) 2013-14 151/JPR/2024 20.12.2023 31.03.2015 u/s 144/142(1) 2012-13 467/JPR/2018 01.12.2017 23.03.2015 u/s 144 r.w.s 153A 2013-14 468/JPR/2018 02.02.2018 23.03.2015 u/s 144 r.w. 153B(1)(b) 2008-09 352/JPR/2018 01.01.2018 31.03.2015 u/s 143(3) r.w.s. 153A 4 ITA No. 331/JPR/2017 & 435 to 440/JPR/2018 ITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024 2. Since the issues

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

147 r.w.s. 143(3) 2013-14 151/JPR/2024 20.12.2023 31.03.2015 u/s 144/142(1) 2012-13 467/JPR/2018 01.12.2017 23.03.2015 u/s 144 r.w.s 153A 2013-14 468/JPR/2018 02.02.2018 23.03.2015 u/s 144 r.w. 153B(1)(b) 2008-09 352/JPR/2018 01.01.2018 31.03.2015 u/s 143(3) r.w.s. 153A 4 ITA No. 331/JPR/2017 & 435 to 440/JPR/2018 ITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024 2. Since the issues

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

147 r.w.s. 143(3) 2013-14 151/JPR/2024 20.12.2023 31.03.2015 u/s 144/142(1) 2012-13 467/JPR/2018 01.12.2017 23.03.2015 u/s 144 r.w.s 153A 2013-14 468/JPR/2018 02.02.2018 23.03.2015 u/s 144 r.w. 153B(1)(b) 2008-09 352/JPR/2018 01.01.2018 31.03.2015 u/s 143(3) r.w.s. 153A 4 ITA No. 331/JPR/2017 & 435 to 440/JPR/2018 ITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024 2. Since the issues

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