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)

1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment: …” 2.6.ii. Accordingly, in an appeal against an assessment order, the ld. CIT(A) may i.) confirm, or ii.) reduce, or iii.) enhance, or iv.) annul the assessment

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a) in an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment: ...\"\n2.6.ii. Accordingly, in an appeal against an assessment order, the Id. CIT(A) may\ni.) confirm, or\nii.) reduce, or\niii.) enhance, or\niv.) annul the assessment

RAM DHAN YADAV,CHOMU JAIPUR vs. INCOME TAX OFFICER, ITO 7(3), JAIPUR

In the result, both the appeals of the assessee are allowed

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

147. 1. Unjustified high-pitch additions on the basis of "manuscript / paper delivered by a person habitual to make such type forged signature documents of various government authorities, which is also established by court of law and such person has been sentenced imprisonment of more than 3 years for such act(extract of civil court judgement already provided). 2. Unjustified

RAM DHAN YADAV,CHOMU JAIPUR vs. ITO, WD 7(3), JAIPUR

In the result, both the appeals of the assessee are allowed

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

147. 1. Unjustified high-pitch additions on the basis of "manuscript / paper delivered by a person habitual to make such type forged signature documents of various government authorities, which is also established by court of law and such person has been sentenced imprisonment of more than 3 years for such act(extract of civil court judgement already provided). 2. Unjustified

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

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

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

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n\n(a) in an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment: ...\"\n\n2.6.ii.\nAccordingly, in an appeal against an assessment order, the Id. CIT(A) may\ni.) confirm, or\nii.) reduce, or\niii.) enhance, or\niv.) annul

BRAND INDIA REAL ESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD 6(1), JAIPUR

In the result, appeal of the assessee is allowed

1)/148 or (ii) to disclose\nfully and truly all material facts necessary for his assessment for that assessment year.\n2.\nAlso, the re-opening in this case is cover by the first proviso to section 147 of the\nIT Act, 1961. As per provisions of this section no action could be taken u/s 147 of the IT Act\nafter

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment into two stages and when viewed in that light allocation. The distribution of functions between the JAO and NFAC is complimentary and concurrent as contemplated under the various schemes and the statutory provisions. This balanced distribution underscores the legislative intent to create a seamless integration of traditional and faceless assessment mechanisms within a unified statutory framework This

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment into two stages and when viewed in that light allocation. The distribution of functions between the JAO and NFAC is complimentary and concurrent as contemplated under the various schemes and the statutory provisions. This balanced distribution underscores the legislative intent to create a seamless integration of traditional and faceless assessment mechanisms within a unified statutory framework This

RAM RATAN JANGIR,AMER vs. INCOME TAX OFFICER, WARD -7(2), JAIPUR

In the result ground no. 1 raised by the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment proceeding the ld. AO noted that the assessee did not produce the books of accounts in the earlier scrutiny assessment proceeding and therefore based on the observations written in the order the re-assessment was completed by passing an order u/s 143(3)/ 147 on 5 Ram Ratan Jangir vs. ITO 24.12.2018 wherein the total income was assessed

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

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

1) 42[, (1A)] and (2), an\norder of fresh assessment 43[or fresh order under section 92CA, as the case may be,] in\npursuance of an order under section 254 or section 263 or section 264, setting aside or\ncancelling an assessment, 43[or an order under section 92CA, as the case may be], may\nbe made at any time

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

254, read with section 41(1) of the Income-tax Act, 1961 - Appellate Tribunal – Order of – Assessment year 1984-85 – Assessee-company took over running business of a firm in which it was a partner – During relevant accounting period assessee received refund of sales-tax – ITO held that said refund was assessable as income of assessee – On appeal, Commissioner (Appeals

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a) in an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\nProvided that where such appeal is against an order of assessment made under\nsection 144, he may set aside the assessment and refer the case back

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

reassessment order u/s 143(3) r/w 147, has started with the total income as assessed after giving effect to the order of the CIT (A) u/s 250 dt. 09.04.2019 at Rs. 75,95,250/-. Therefore, the ld. AO cannot blow hot and cold in the same breath now. 3. It is submitted that S. 44AB of the Act has been

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E), JAIPUR

Bench: The Date Of Hearing.”

1) 42[, (1A)] and (2), an order of fresh assessment 43[or fresh order under section 92CA, as the case may be,] in pursuance of an order under section 254 or section 263 or section 264, setting aside or cancelling an assessment, 43[or an order under section 92CA, as the case may be], may be made at any time

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

Reassessment is time barred by limitation :\n4.1 With the enactment of Finance Act, 2021, the old provisions of sections 147, 148, 149\nand 151 stood substituted with effect from 01.04.2021 and replaced by the existing\nprovisions of the said sections as per sections 1(2)(a) and 40 to 44 of the Finance Act,\n2021.\n4.2 S. 148A reads