MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

1) are excluded. But section\n143(2)itself becomes necessary only where it becomes necessary to check the return, so\nthat where block return conforms to the undisclosed income inferred by the authorities,\nthere is no reason, why the authorities should issue notice under section 143(2).\nHowever, if an assessment is to be completed under section 143(3) read

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 147 r.w.s 148? Ground No. 1 Whether on the facts and circumstances of the case, the Ld. CIT(A) is justified in quashing the reopening and reassessment under Section 147 of the Act ignoring that the case was reopened as per clause (c) of Explanation 2 to Section 147 and with the Kedia Builders and Colonizers Pvt. Ltd., Jaipur

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

147\n76\n76\n6\nOrder u/s 143(3) dated 30.07.2016\n77\n84\n7\nSubmission by assessee dated 28.06.2016 to the respondent during\n85\n86\nassessment proceedings u/s 143(3)\n8\nNote Sheet of assessment proceedings u/s 143(3)\n9\nNotice u/s 154 dated 21.11.2017 for rectification of mistake apparent on\nrecord in order u/s 143(3) dated

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)

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, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, 81belongs

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)

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, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, 81belongs

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

In the result, this appeal of the assessee is allowed

1) was issued on 27/02/2015 and in response to this notice, the assessee submitted return of income and thereafter the assessment was completed U/s 143(3). The A.O. has further stated that on perusal of the record it was found that the copy of notice u/s 143(2) was not available on record. Further this Tribunal vide order dated 17/11/2021

SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

Section 292BB not applicable- Reassessment not valid- Income Tax Act, 1961, ss. 143,147,292BB 336 ITR 678 - CIT V/s Rajeev Sharma (Allahabad) (Case laws Paper book pages 62-68) Reassessment - Procedure - Return in response to Notice u/s 148 - Assessing Officer (8 of 13) [ITA-197/2018] must apply his mind and issue Notice u/s 143(2) - Procedure must

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

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment u/s 147 of the Act. Therefore, it becomes mandatory\nupon the Revenue to ensure the service of notice u/s 143(2) of the Act even in the\nassessment framed under section 147 of the Act. In support of this, we rely on the\nfollowing judgements:\n> Hon'ble Kerala High Court in the case of Lally Jacob

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

143(2) and no information has been called- off vide such notice. 06.02.2023 142(1) 08.02.2023 08.02.2023 In response of notice the assessee filed her objections on issue of notice u/s 148 as before it the same was not possible to file the same as window was not open for the assessee to submit anything. And requested

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

143(1)—Based upon information received by AO, a satisfaction note was recorded and a notice was issued beyond four years from the end of the assessment year, under proviso to s 147(1)— Reassessment proceedings were completed—Assessee claimed that the notice u/s 147 was unsustainable because it was not approved by the competent authority in accordance with Section

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

143(1)—Based upon information received by AO, a satisfaction note was recorded and a notice was issued beyond four years from the end of the assessment year, under proviso to s 147(1)— Reassessment proceedings were completed—Assessee claimed that the notice u/s 147 was unsustainable because it was not approved by the competent authority in accordance with Section

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

reassessment was completed vide order dated\n26.03.2015 by making a further disallowance of Rs.1,38,95,995/- u/s\n40(a)(ia) of the Act (and the total reassessed income of Rs.\n5,97,80,77,790/-). However, this was followed by a notice u/s 263 with\nreference to the reassessment order passed u/s 143(3) r.w. 147 of the\nAct

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

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

143(2) of the Act had expired already.\n\nAccordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court it is\nheld that the Id. AO rightly issued notices u/s 153A

SHRI GOVIND NARAIN JOHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

147/- out of interest and bank charges without considering the submissions made and evidences adduced before him, thus disallowance so made needs to deleted. 5. On the facts and circumstances of the case, the ld. CIT (A) has grossly erred in confirming the disallowance made ld. AO of Rs. 22,47,127/- on account of interest paid on loan taken

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

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

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even

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

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

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even

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

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

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even

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

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

143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess or reassess the total income even