INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

u/s 131 on the address of above companies requesting furnishing of books of accounts, details of bank accounts, copies of Kedia Builders and Colonizers Pvt. Ltd., Jaipur ITR and other documents, but the same could not be served due to non-existence of the companies on their respective given addresses. From the Database of the department, it is gathered that

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

35,000/- in the case of payment for plying, hiring or\nleasing goods carriages). No deduction shall be allowed in respect of such expenditure.\n(ii) The payment made by the assessee does not fall under Rule 6DD of the I.T.Rules,\n1962. The list provided under Rule 6DD of the I.T.Rules, 1962. is exhaustive and\nundersigned of the view that

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

35. The Supreme Court in the case of Abhisar Buildwell (P.) Ltd. (supra) while dealing with the provisions of section 153A held that in case of absence of incriminating material seized during the search, the department is not remediless for reassessing the unabated assessment on the basis of material received from the other sources and can proceed under section

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

reassess the income of the other person in accordance with the provisions of section 153A of the Act. 40. In the instant case, the fact that the Assessing officer has not invoked the provisions of section 153C, it shows that there was no satisfaction which has been recorded by the Assessing officer having jurisdiction over Ramesh Maniar Group that

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

reassess the income of the other person in accordance with the provisions of section 153A of the Act. 40. In the instant case, the fact that the Assessing officer has not invoked the provisions of section 153C, it shows that there was no satisfaction which has been recorded by the Assessing officer having jurisdiction over Ramesh Maniar Group that

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

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

SHRI VIJAY KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 59/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vijay Kumar Agarwal, Cuke I.T.O., Vs. 7/58, Vidhyadhar Nagar, Ward 4(2), Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Advpa 6150 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Pravin Kr. Saraswat (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A), Ajmer Dated 27/12/2018 For The A.Y. 2011-12 In The Matter Of Order Passed U/S 143(3) Read With Section 147 Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. The Learned C.I.T. (A) Has Erred For Not Considering The Issue For Validity Of Issue Notice U/S 148 Of I.T. Act, 1961, While There Was No Escapement Of Income On Part Of Assessee. The Initiation Of Proceedings Was Only On Behest Of I.T.O. Ward 3(2), Who Has Intimated To A.O. For Advancement Of Loan Rs.53,95,000/- Given By Assessee To Pooja Agarwal, While Concern A.O. Has Accepted Said Loan In Her Hands After Detailed Examination. Hence Initiation Of 2

u/s 147 read with section 143(3) of the Income Tax Act deserves to be quashed. Ld.Assessing Officer had no jurisdiction to travel beyond the reasons for reopening the assessment. This contention of assessee is based on well settled law and a few judgements in support, including binding judgments of Hon’ble Jurisdictional Rajasthan High Court, are as under

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

35 ITR 388 (SC), the Supreme Court observed in the context of section 34 of the 1922 Act (headnote): The notice prescribed by section 34 of the Income-tax Act for the purpose of initiating reassessment proceedings is not a mere procedural requirement; the service of the prescribed notice on the assessee is a condition precedent to the validity

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

reassessment under Section 147, 148 & 148A of the Act in a faceless manner. Proceedings under Section 147 and Section 148 of the Act would now have to be taken as per the 34 ITA No. 656/JP/2023 & CO No. 06/JP/2023 ITO vs. Mukesh Kumar Soni procedure legislated by the Parliament in respect of reopening/ re-assessment i.e., proceedings under Section 148A

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

147 of the Act and allow grounds No. 3\nand 4 of the appeal.\nSince, we have quashed the reassessment proceedings initiated in the case of\nassessee, therefore, there is no need to adjudicate the other issues raised in\ngrounds No. 1,2 and 5 to 13 of the said appeal.\"\nIn view of above decision by the Tribunal

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

147- 151 (hereinafter referred to as the "new law"). 3. Hon'ble Supreme Court has held that these extended reassessment notices issued under the old law shall be deemed to be the show cause notices issued under clause (b) of' section 148A o f the new law and has directed AssessingOfficers to follow the procedure with respect to such notices

SHRI SALASAR BALAJI DEVELOPERS PVT. LTD,JAIPUR vs. INCOME TAX OFFICER, WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

reassessment proceedings u/s.148 of the Income Tax\nAct, 1961 against the assessee appellant.\n\n2. That on the facts and in the circumstances of the case and in law, the Ld. Assessing\nOfficer grossly erred in not providing the relevant material & evidence and statement\nrecorded u/s.132 of the Act of Shri Mukesh Banka during the course of search\nproceeding

J.K.V. STONEX,KISHANGARH vs. INCOME TAX OFFICER, KISHANGARH

In the result, the appeal of the assessee is allowed

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

u/s 147, the first proviso to section 147 is not applicable to the case." 31. We are at loss to comprehend as to how availing of a loan by the assessee as reflected in its books of account could be a reason for the AO to believe that the assessee's income had escaped assessment. There is no material

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

In the result, the appeal of the assessee is allowed

35, 43 and 44] [In favour of\nassessee]\n\n[2025] 173 taxmann.com 834 (Delhi) Abha Gupta v. Income-tax Officer*\n\nSection 148, read with section 147, of the Income-tax Act, 1961 - Income escaping\nassessment Issue of notice for (Reassessment) Assessment year 2013-14\nAssessing Officer issued notice under section 148 on basis of information received\nfrom Investigation

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

reassessment proceedings.\nReassessment proceedings as also subsequent recovery of tax are quashed and\nset aside.\nMrs. ShubhashriPanickerVs. CIT (2018) 166 DTR 1 (Raj.) (HC)\nNotice under sec. 148 having been sent to an address where the assessee was\nnot residing, presumption of service cannot be drawn.\nCIT Vs. ITC Hotels (2015) 231 Taxman 57 (Kar.) (HC)\nWhen notice u/s

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 proceedings and the Assessment Order, dated 26.05.2023, passed under Section 147 read with Section 144B of the Act are quashed. 35 Vinita Bajoria vs. ITO 10 Even if the argument of the revenue is accepted that the since the time limit for issuance of notice was not expired in this case being A. Y. 2016-17 the notice issued

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

147 was unsustainable because it was not approved by the competent authority in accordance with Section 151—CIT(A) sanctioned re-assessment proceedings through issuance of notice u/s 148—ITAT’s allowed assessee’s appeal by holding that the CIT lacked the authority to sanction re-assessment proceedings through issuance of notice u/s 148— Held, Privy Council in Nazir Ahmad

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

147 was unsustainable because it was not approved by the competent authority in accordance with Section 151—CIT(A) sanctioned re-assessment proceedings through issuance of notice u/s 148—ITAT’s allowed assessee’s appeal by holding that the CIT lacked the authority to sanction re-assessment proceedings through issuance of notice u/s 148— Held, Privy Council in Nazir Ahmad

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

147 was unsustainable because it was not approved by the\ncompetent authority in accordance with Section 151—CIT(A) sanctioned re-assessment\nproceedings through issuance of notice u/s 148—ITAT's allowed assessee's appeal by holding\nthat the CIT lacked the authority to sanction re-assessment proceedings through issuance of\nnotice u/s 148—Held, Privy Council in Nazir Ahmad