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

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

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

35-40), and\nthe provisions of Section 150 of the Act.\n\nV.\nThe Department, being aggrieved by the deletion of the addition, has filed the present\nappeal before the Hon'ble Tribunal.\n\nVI.\nThe assessee, while supporting the ultimate relief granted, is aggrieved by the directions\ngiven by the Id. CIT(A) in his order suggesting

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

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

35-40), and the provisions of Section 150 of the Act.\nThe assessee, while supporting the ultimate relief granted, is aggrieved\nby the directions given by the Id. CIT(A) in his order suggesting the AO\ninitiate proceedings under Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions

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

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

35 RSD Containers Pvt Ltd. vs ITO 11/07/2022, the said notice issued under Section 148 of the Act is time barred and therefore, bad in law. Therefore, notice, dated 28/07/2022, issued under Section 148 of the Act (new regime), the consequential reassessment proceedings and the Assessment Order, dated 11.05.2023, passed under Section 147 read with Section 144B

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)

147 and other grounds of appeal raised by the assessee.” In view of above, notice issued u/s 148 without serving the notice and the consequential assessment order passed by non jurisdictional AO be quashed. Ground No.2 The Ld. CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs.5,26,000/- u/s 37(1

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)

35,00,000—CIT(A) held against assessee on legality of reassessment notice but allowed assessee’s appeal on merits holding that AO did not conduct appropriate enquiry to conclude that share inclusion and advances received were from bogus entities— Tribunal allowed assessee’s appeal on merits—Revenue appealed against appellate order on merits—Assessee’s cross appeal

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)

35,00,000—CIT(A) held against assessee on legality of reassessment notice but allowed assessee’s appeal on merits holding that AO did not conduct appropriate enquiry to conclude that share inclusion and advances received were from bogus entities— Tribunal allowed assessee’s appeal on merits—Revenue appealed against appellate order on merits—Assessee’s cross appeal