INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

u/s 148 of the Act on\n28/03/2019 merely as a process of review, the reassessment is not legally invalid. The\nappellant relied on various judicial decisions that the AO cannot reopen concluded\nassessment merely to re-examine any transaction for non-application of his mind on the\nmaterials already with him.\n\n5.13 The Hon’ble Supreme Court

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

194A) of Rs.1,87,40,593/-, Purchase of motor vehicle of Rs.\n1,10,87,222/- and Contract receipts of Rs.1,54,46,700/- but not filed the\nvoluntary return of income as per provision of section 139 of the Act. Having\nnoted that fact Id. AO recorded the reasons and issued a notice u/s.148 of\nthe

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

194A) of Rs.1,87,40,593/-, Purchase of motor vehicle of Rs.\n1,10,87,222/- and Contract receipts of Rs.1,54,46,700/- but not filed the\nvoluntary return of income as per provision of section 139 of the Act. Having\nnoted that fact Id. AO recorded the reasons and issued a notice u/s.148 of\nthe

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

section 147 on the mechanical approval of\nsuperior authority, hence the entire proceeding are abinitio void.\n4. On the facts and circumstances of the case and in law, the Ld. AO grossly\nerred in initiating reassessment proceedings without having any reason of belief\nof escapement of income chargeable to tax. Kindly peruse the alleged reasons\nfrom where it is clear

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1),JAIPUR

In the result, both the appeal of the assessee are allowed for

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 on the mechanical approval of superior authority, hence the entire proceeding are abinitio void. 4. On the facts and circumstances of the case and in law, the Ld. AO grossly erred in initiating reassessment proceedings without having any reason of belief of escapement of income chargeable to tax. Kindly peruse the alleged reasons from where it is clear

DROPTI DEVI,BEHROR vs. INCOME TAX OFFICER, WARD 1(3), ALAWAR, ALWAR

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

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

reassessment proceedings u/s 147 of the Income Tax Act, 1961. 2. On the facts and circumstances of the case and in law also ld. AO grossly erred in not providing the copy of reason recorded to the assessee. 2 Dropti Devi, Behror. 3. On the facts and circumstances of the case and in law also ld. Lower Authorities grossly erred

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub- section (12) of section 1448A." There is no time limit prescribed in this section for granting approval by Joint Commissioner Hence, the arguments of the appellant with regard to the time taken