RAJKUMAR ASNANI,JAIPUR vs. ITO WARD 2(2), JAIPUR

In the result, appeal of the assessee is allowed

273B, absence of reasonable cause, existence of which has to be established by the\nassessee, is the sine qua non Levy of penalty under section 271C is not automatic Before levying\npenalty, the concerned officer is required to find out that even if there was any failure referred to\nin\nthe concerned provision the same was without a reasonable cause

DAYARAM YADAV,JAIPUR vs. CIT(A), NFAC

In the result, appeal of the assessee is allowed

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

reassessment proceedings going on. On the very next day, he visited the office of the 13 Sh. Dayaram Yadav, Jaipur vs. ITO AO and explained him the reasons for non compliance of notices being the sending of all earlier notices on the incorrect addresses, where upon he was informed that assessment in his case has been completed. Still

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

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

reassessment are under sec. 147 and 148 of the Act and they are on a completely different footing and, therefore, do not merit consideration for the purpose of this case. 19. Even though the period of three years would be a reasonable period as prescribed under section 153 of the Act for completion of proceedings, we have been told that