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)

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be assessed or reassessed. The Amritsar Bench of this Tribunal in case of ITO vs. Arum Kumar Kapoor (supra) while deciding an identical issue of validity of initiation

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)

Reassessment pursuant to material found in search can be done through recourse to section 153C only and not by invoking the provisions of section 147/148. 1.12. The provisions of section 153C are over-riding in nature and contain non obstante clause for sections 139,147,148,149,151 and 153. 1.13. Section 147 and 153C are not interchangeable

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

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be 20 ITA Nos. 152, 153/JP/18 & 517, 518/JP/17. Shri Kalyan Buildmart Pvt. Ltd., Jaipur. assessed or reassessed. The Amritsar Bench of this Tribunal in case

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be 20 ITA Nos. 152, 153/JP/18 & 517, 518/JP/17. Shri Kalyan Buildmart Pvt. Ltd., Jaipur. assessed or reassessed. The Amritsar Bench of this Tribunal in case

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be 20 ITA Nos. 152, 153/JP/18 & 517, 518/JP/17. Shri Kalyan Buildmart Pvt. Ltd., Jaipur. assessed or reassessed. The Amritsar Bench of this Tribunal in case

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147/148 of the Act are not applicable in such cases. No contrary decision has been brought to our notice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the AO to reassess the income is illegal being without jurisdiction and consequently the reassessment order passed u/s 147 r.w.s. 143(3) is also illegal and void ab initio

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings being illegal and without jurisdiction.” ITA Nos. 1190 & 1298/JP/2019 & 66/JP/2020 3 Sh. Prakash Chand Kothari, Jaipur vs. DCIT, Jaipur 3. In ITA No. 1298/JP/2019, the Revenue has taken the following grounds of appeal:- “1. Whether on the facts and in the circumstances of the case & in law, the Ld. CIT(A) has erred in deleting the addition

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings being illegal and without jurisdiction.” ITA Nos. 1190 & 1298/JP/2019 & 66/JP/2020 3 Sh. Prakash Chand Kothari, Jaipur vs. DCIT, Jaipur 3. In ITA No. 1298/JP/2019, the Revenue has taken the following grounds of appeal:- “1. Whether on the facts and in the circumstances of the case & in law, the Ld. CIT(A) has erred in deleting the addition

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

u/s 142(1) dated 30.10.2018 in the name of assessee instead of in the name of legal heir. In response thereto the A/R of assessee vide letter dated 03.11.2018 again brought to the notice of ld. AO that Late Shri Birdi Chand is no more and left heavenly abode on 09.01.2018. In spite of these information with the knowledge

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

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, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

SHRI SHAMBHU DAYAL,KOTPUTLI vs. INCOME TAX OFFICER, WARD-1, BEHROR

In the result, appeal of the assessee is allowed

reassessment proceeding under Section 147 of the Act. While Section 159(2)(a) of the Act talks of a proceeding already taken against an Assessee 'before his death'. Section 159(2)(b) of the Act envisages any proceeding which could have been taken against the 7 Sh. Shambhu Dayal, Kotputli Vs. ITO, Behror deceased if he had survived. It permits

SMT. LALITA RAWAT, 40, RAWAT PALACE, NEAR MURLI MANOHAR MANDIE, BAS PADANPURA, JAIPUR,JAIPUR vs. ITO WARD-5(5), JAIPUR, WARD-5(5), JAIPUR

In the result, appeal of the assessee is allowed

Bench: Issuing The Notice. 2. That The Authorities Below Have Failed To Appreciate The Fact Of Re-Assessment Notice & Consequential Re-Assessment

reassessment proceeding under Section 147 of the Act. While Section 159(2)(a) of the Act talks of a proceeding already taken against an Assessee 'before his death'. Section 159(2)(b) of the Act envisages any proceeding which could have been taken against the 6 Smt. Lalita Rawat, Jaipur Vs. ITO, Jaipur deceased if he had survived. It permits

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

section 147/148 of the Act are not applicable in\nsuch cases. No contrary decision has been brought to our notice. Accordingly, we\nhold that initiation of proceedings u/s 147/148 by the AO to reassess the income is\nillegal being without jurisdiction and consequently the reassessment order passed\nu/s 147 r.w.s.143(3) is also illegal and void abinitio and is liable

SMT. RAMPYARI,,SARADDHANA vs. ITO, WARD-2(3), AJMER

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

reassessment proceeding under Section 147 of the Act. While Section 159(2)(a) of the Act talks of a proceeding already taken against an Assessee 'before his death'. Section 159(2)(b) of the Act envisages any proceeding which could 10 Smt. Rampyari, Ajmer. have been taken against the deceased if he had survived. It permits such a proceeding

SUSHILA DEVI JANGID,JAIPUR vs. ITO, WD 7(2), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 374/JP/2025 निर्धारणवर्ष / AssessmentYears : 2010-11 Smt. Sushila Devi Jangid 65, Koshaliya Vihar Hajyawala,Muhana Mandi Ke Pass, Sanganer, Jaipur 302 029 बनाम Vs. The ITO Ward 7(2) Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AFMPJ 2091 P निर्धारिती की ओरसे / Assesseeby : Shri Utkarsh Mishra, Advocate राजस्व की ओरसे / Revenue by :Shri Gautam Sing

Reassessment proceedings u/s 147 of the Act for relevant A.Y still reflect as on-going proceedings under ‘For your action’ list on ‘e-proceedings’ tab on the Income Tax profile of the assessee. Also, there is no Order u/s 144 r.w.s 147 dated 24.12.2017 available under ‘For your information’ list on ‘e- proceedings’ tab on the income tax profile

DCIT, CC-1, JAIPUR vs. M/S. DANGAYACH HOTELS PRIVATE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

U/s 148 is wrong and bad in law. The reassessment notice on the basis of material found in search can be issued through recourse to Section 153C only and not by invoking provisions of Section 147/148. The provisions of Section 153C are over-riding in nature and contain non obstante clause for Sections 139, 147

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

section 147/148 of the Act\nare not applicable in such cases. No contrary decision has been brought to our\nnotice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the\nAO to reassess the income is illegal being without jurisdiction and\nconsequently the reassessment order passed u/s 147 r.w.s.143(3) is also\nillegal and void ab initio

M/S ANGEL INFRASTRUCTURE (P) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is partly allowed and the

159 Cr. before merger of Advanced Automation & Process Control Pvt. Ltd. with Rolta Limited. Sg. Kamal Singh acquired one share as a nominee of Rolta Limited of Advanced Automation & Process Control Pvt. Ltds as part of amalgamation scheme. On field enquiry, it was found that an industrial plot bearing No. 187, Phase-I in the Industrial Estate, Udyog Vihar, Gurgaon