SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

36,70,000 under section 54B/54F holding that agricultural land (investment) was purchased (made) after the due date of filing return of income under section 139(1).” ITA NO. 06/JP/2021 : 1. In the facts and circumstances of the case and in law, ld. CIT(A) has erred in confirming the action of d. AO in reopening the case u/s 147

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

36-43.\n3. Nothing in the Jurisdictional AO's report contradicts the limitation provided by\nfirst proviso to section 147\nThe 2nd last para of the 1st page of the Jurisdictional AO's report is a para numbered (i),\nwhich deals with the limitation aspect, does not anywhere contradicts the proviso to\nsection 147 that restricts

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

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

147 of the Income Tax Act, 1961. Mr. Manchanda, learned counsel\nfor the appellant, took us through several sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since

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

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

u/s 148 of the Act on\n28/03/2019 merely as a process of review, the reassessment is not legally invalid. The\nappellant relied on various judicial decisions that the AO cannot reopen concluded\nassessment merely to re-examine any transaction for non-application of his mind on the\nmaterials already with him.\n\n5.13 The Hon’ble Supreme Court

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)

reassessing the unabated assessment on the basis of material received from the other sources and can proceed under section 148. The decision does not 39 Sh. Kapil Taneja vs. DCIT support the contentions raised that section 148 is rendered redundant if section 153C is to be resorted to in the facts of the present case. 36. The Single Bench

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

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001. 28. The correctness of the claim of the Assessee for the purpose of Section 14A read with Rule

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

u/s 147 has no legal basis and\nresultant reassessment proceedings deserve to be set aside. Our viewis fortified by\nthe decision of the Hon'ble Delhi High Court in case of Meenakshi Overseas Pvt.\nLtd. (supra) wherein it was held as under:-\n19. A perusal of the reasons as recorded by the AO reveals that there are three\nparts

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

u/s 147 has no legal basis and\nresultant reassessment proceedings deserve to be set aside. Our viewis fortified by\nthe decision of the Hon'ble Delhi High Court in case of Meenakshi Overseas Pvt.\nLtd. (supra) wherein it was held as under:-\n\n19. A perusal of the reasons as recorded by the AO reveals that there are three\nparts

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

u/s 147 has no legal basis and\nresultant reassessment proceedings deserve to be set aside. Our viewis fortified by\nthe decision of the Hon'ble Delhi High Court in case of Meenakshi Overseas Pvt.\nLtd. (supra) wherein it was held as under:-\n19. A perusal of the reasons as recorded by the AO reveals that there are three\nparts

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

u/s 147 has no legal basis and\nresultant reassessment proceedings deserve to be set aside. Our viewis fortified by\nthe decision of the Hon'ble Delhi High Court in case of Meenakshi Overseas Pvt.\nLtd. (supra) wherein it was held as under:-\n19. A perusal of the reasons as recorded by the AO reveals that there are three\nparts

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

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

reassessment was completed after making additions of Rs.\n6,93,32,499/- making additions u/s 68 of the Act on account of\nunexplained credits in the grab of bogus sales and thus, the total income\nwas finally assessed at Rs.16,49,44,849/- (PB 62-69) vide the order u/s\n143/147 at 15.04.21.\nLater on, the Id. CIT acting u/s

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

Section 143(2) was applicable to a\nproceedings U/s 147/148 of the Act also. Since, in the present case, no notice\nU/s 143(2) of the Act was issued or served, therefore, in our view, it relates all the\nsubsequent proceedings as invalid. In view of the above facts and\ncircumstances, we set aside the orders of the authorities below

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 read with section 144B and (ii) notice issued 36 Late Shri Jitendra Nagar through L/R Smt. Deepika Nagar, Baran. u/s 148 by the ld. Assessing officer is without proper approval and satisfaction of higher authority u/s 151 of the Act and entire proceeding is void-ab-initio. Both these grounds are inter-related, inter-connected, therefore, these grounds

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