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

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

u/s 153A cannot be\nsustained and is hereby deleted as the same is without basis of incriminating\nmaterial unearthed during the search action on the appellant and impugned\naddition could have been done by the learned assessing officer in re-assessment\nproceedings by issuance of notice under section 147/148. The Id. AO is directed\nto take necessary action in this

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. SARITA DEWAN, SIKAR

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be\nsustained and is hereby deleted as the same is without basis of incriminating\nmaterial unearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

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

u/s 153A cannot be sustained\nand is hereby deleted as the same is without basis of incriminating material\nunearthed during the search action on the appellant and impugned addition could\nhave been done by the learned assessing officer in re-assessment proceedings by\nissuance of notice under section 147/148. The Id. AO is directed to take necessary\naction in this

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 147/148 of the Act, relying on the same judgment of Abhisar Buildwell (supra), CBDT Instruction No. 1/2023 (CLC 35-40), and the provisions of Section 150 of the Act. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 147/148 of the Act, relying on the same judgment of Abhisar Buildwell (supra), CBDT Instruction No. 1/2023 (CLC 35-40), and the provisions of Section 150 of the Act. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148

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

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

150 were to be vested in the hands\nof the CIT(A), it would lead to a situation where, irrespective of statutory time-\nlimits prescribed under Section 149, the Id. AO could indefinitely reopen\ncompleted assessments.\n2.6.xi. In other words, any jurisdictional error committed by an AO in issuing a notice\nunder a wrong section or due to incorrect invocation

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

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

150 were to be vested in the hands\nof the CIT(A), it would lead to a situation where, irrespective of statutory time-\nlimits prescribed under Section 149, the Id. AO could indefinitely reopen\ncompleted assessments.\n\n2.6.xi.\nIn other words, any jurisdictional error committed by an AO in issuing a notice\nunder a wrong section or due to incorrect

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

u/s 148 he accepts the contention of the assessee and holds that the income for which he had initially formed a reason to believe that income has escaped assessment has as a matter of fact not escaped assessment, it is not open to him to independently assess some other income. And if he intends to do so a fresh notice