DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR vs. SMT. PALLAVI MISHRA, JAIPUR

In the result, all the additional grounds of appeal as well as original ground of appeal no

147 or to give a give effect to an order in appeal u/s 250 or s. 254 or revision u/s 263/264 of the Act. It was accordingly submitted that the finding of the ld. CIT(A) that Assessing Officer has become functus officio after completion of the assessment order is as per the provisions of the Act and therefore

BHAGWAN SAHAI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

reassessment under section 147 of the IT Act. She has relied upon the findings of the ld. CIT (A) on this issue. 5. The rival contentions as well as the relevant material on record have been considered. There is no dispute as regards the original return of income filed by the assessee on 14.08.2007 with ITO Ward-1, Hanumangarh

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

147\n7.\nAs submitted above, in the impugned assessment year the return of\nincome filed on 30.09.2015 was processed u/s 143(1) vide intimation dated\n30.11.2015. The time limit for issuance of notice u/s 143(2) has been expired on\n30.09.2016. Thus, the impugned assessment year (AY 2015-16) falls under\ncategory-4 of the above chart and scope

DCIT, JAIPUR vs. SUMS EXIM PVT. LTD., JAIPUR

In the result , ground no. 2 raised by the revenue is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

245D(4) of the Act as void because it has been obtained by fraud and misrepresentation of facts on the part of Sh Sanjay Jain & his entities. In view of these facts, AO is hereby directed under section 150(1) of the Act to re-open the case of Sh Sanjay Jain, M/s Shrey's India Pvt Ltd. M/s Supreme