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

ACIT, ALWAR vs. M/S PRIME CHEM OIL LTD.,, ALWAR

2) does not include a particular issue with respect to which income has escaped assessment, yet he may nonetheless, assess or reassess such income in respect of any issue which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section. In other words, the Explanation 3 to section 147 lifts

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

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. 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. 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. 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. 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. 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. 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. 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

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)

251/- on which capital gain was not disclosed as per Act despite it being a capital asset u/s 2(14) of the Act as the property was situated within the municipal limits. The appellant has mainly relied on technical ground that assessment is against a dead person, and not submitted any legal justification with supporting documents on the merits

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

Reassessment Order u/s 147 r.w.s. 144 (Annexure-Q) 127 to 137 22. Copy of Computation Sheet appended to the Re-assessment 138 to 140 Order (Annexure-R) 23. Compilation of Judicial Precedents Relied Upon 141 to 394 24. Supporting Affidavit of the Assessee 395 7. The ld. AR of the assessee in addition to the above written submission so filed

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

2), then the entire assessment is open for the AO to bring to tax any item of escaped income which comes to his notice in such reassessment. 40. Under the old Income Tax Act, the corresponding provision is section 31. Interpreting that provision, the Supreme Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 has held that under

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

2), then the entire assessment is open for the AO to bring to tax any item of escaped income which comes to his notice in such reassessment. 40. Under the old Income Tax Act, the corresponding provision is section 31. Interpreting that provision, the Supreme Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 has held that under