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

In the result, the appeal of the assessee is allowed

reassessment notice under section 148 and order disposing objections were to\nbe quashed - Held, yes [Paras 14 and 15][In favour of assesse]\n\n[2024] 168 taxmann.com 219 (Delhi - Trib.) Archit Gupta v. ACIT*\n\nSection 10(38), read with section 148, of the Income-tax Act, 1961 - Capital gains\nIncome arising from transfer of long term securities (Penny

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

8) and (9) clearly reveals that even\r\nunder those provisions, the restrictions placed with regard to the accrual of interest\r\non amounts assessed on an assessee iswith regard to the date of filing a return\r\nwithin the time prescribed under the IT Act. Under section 234A, however, although\r\nthe provision suggests that even a return filed

PRADEEP KUMAR,JHUJHUNU vs. ITO WARD -2, JHUJHUNU

In the result, appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law. 8 Shri Pradeep Kumar, Jhunjhunu. The heading of s. 147 is "Income escaping assessment" and that of s. 148 "Issue of notice where income escaped assessment". Sec. 148 is supplementary and complimentary

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

8. Considering the above facts, it is held that the order passed by the\nAssessing Officer (FAU) u/s 147 r.w.s.144B of the IT Act dated\n15.04.2021 is suffering from specific defects, hence, order so passed\nby the AO is erroneous and also prejudicial to the interest of the\nrevenue. The order of the assessing officer is therefore, liable to\nrevision

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

8 pages for which satisfactory explanation has been given by the assessee and no addition was made by the Id AO on this seized document. The seized document used by the Id AO for making the addition in section 153A assessment is CG/1 to 11 and CG/HD/1 which were seized only from the office premises of Cygnus group of companies

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can’t usurp the power of the CIT and recommend a revision. No overlapping of powers of the authorities under the Act can be permitted. As the revision proceedings in this case have triggered with the AO sending a proposal

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

147 has not clothed AO with\nsuch jurisdiction therefore the action could not be upheld in the background of\nfacts of instant case. One more redeeming fact which had direct nexus with the\nsubsequent re-assessment proceedings and ramification of the same had\nculminated into re-assessment orders was the impugned order where\nAO rejected the objections submitted by Assessees

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

147 has not clothed AO with\nsuch jurisdiction therefore the action could not be upheld in the background of\nfacts of instant case. One more redeeming fact which had direct nexus with the\nsubsequent re-assessment proceedings and ramification of the same had\nculminated into re-assessment orders was the impugned order where\nAO rejected the objections submitted by Assessees

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

255 Taxman 152 (SC) • PCIT Vs. Tupperware India Pvt. Ltd. (2015) 127 DTR 161 (Del.) 6. It was further submitted that the Ld. CIT(A) has confirmed the validity of reopening of reassessment by referring to clause (c) of Explanation 2 to section 147 according to which computation of excessive depreciation allowance is deemed to be a case where income

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

147 rws 144 of the I.T. Act, 1961 dated 04.12.2019 as well\nas the notice u/s 148 and action or proceedings u/s 147/148 are illegal, bad in law, barred\nby limitation, without jurisdiction, without approval/satisfaction from the proper or\ncompetent authority, against the principle of natural justice and various other reasons or\nand further contrary to the real facts

MO. SHARIPH KURESHI,SIKAR vs. ITO WARD-4 SIKAR, SIKAR

In the result, the appeal of the assessee is allowed

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

255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law. The heading of s. 147 is "Income escaping assessment" and that of s. 148 "Issue of notice where income escaped assessment". Sec. 148 is supplementary and complimentary to s. 147

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. KAILASH CHAND HIRAWAT , JAIPUR

Appeal is hereby dismissed as having become infructuous

Bench: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 1175/JPR/2024 निर्धारण वर्ष / Assessment Year: 2011-12 Deputy Commissioner of Income Tax, बनाम Sh. Kailash Chand Hirawat Central Circle-4, VS. 9, Narain Singh Road, Jaipur. Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAKPH9224R निर्धारिती की ओरसे / Assesseeby : Shri Rohan Sogani, C.A. राजस्व की ओरसे / Revenue by: Shri Arvind Kumar, CIT-DR, Mrs. Anita Rinesh, JCIT-DR सुनवाई क

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019, Learned CIT(A) held that as per said decision notice u/s 148 of the Act having been quashed, the order passed by the Assessing Officer had become ineffective,. 5. In para 4.2.7 of the impugned order, Learned CIT(A) extracted findings recorded by the Hon’ble High Court. Said para reads

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, AMBEDKAR CIRCLE vs. SHWETA CHORDIA, C-SCHEME

10. As a result, finding no merit in these appeals filed by the department,

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. Learned CIT(A) has held that as per decision in the above cited case, notices u/s 148 of the Act was quashed and the assessment orders had become ineffective. Hence, these two appeals by the department. 4. Learned DR for the appellant has submitted that notices under section 148 were correctly issued

DEPUTY COMMISSIONER OF INCOME TAX, AMBEDKAR CIRCLE vs. SHWETA CHORDIA, C-SCHEME JAIPUR

10. As a result, finding no merit in these appeals filed by the department,

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. Learned CIT(A) has held that as per decision in the above cited case, notices u/s 148 of the Act was quashed and the assessment orders had become ineffective. Hence, these two appeals by the department. 4. Learned DR for the appellant has submitted that notices under section 148 were correctly issued

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

147 rws 144B of the 2 DCIT vs. Sunder Das Sonkiya Income Tax Act, by ITO, Ward 1 (2) and the National Faceless Assessment Unit respectively. 2. Since the issues involved in these appeals are almost identical on facts and are almost common, except the difference in figure of dispute. Thus, these appeals were heard together with the agreement

JOINT COMMISSIONER OF INCOME-TAX(OSD), CENTRAL CIRCLE-4, AMBEDKAR CIRCLE vs. SIDDHARTHA TOTUKA, C-SCHEME

In the result, appeal of the Revenue is dismissed

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

255 (Rajasthan), D.B. Vivil Writ Petition No. 18363/2019. Learned CIT(A) held that as per said decision, notice u/s 148 of the Act having been quashed, the order passed by the Assessing Officer had become ineffective, for want of notices u/s 153C of the Act. 8. At this stage, for ready reference, observations made by Hon’ble High Court

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 153C. Corollary being that after seizing of operational period of Section 153A to 153D, the cases being dealt thereunder were circumscribed in the scope of newly substituted Section 148. 29. The Department has not set up a case

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)

255-260 28-04-2011 9. Statement of Shri Bhaskar recorded u/s 131 on 28-06-2011 261-270 10. Statement of Shri Sunil Mehta recorded u/s 131 on 21-06- 271-300 2011 11. Statement of Shri Bhaskar Sharma recorded u/s 131 on 01- 301-315 08-2011 Paper Book –II dated 22-08-2022 with Index S.N. Description