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

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

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

36 of order) held as under:\n\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court it is\nheld that the Id. AO rightly issued notices u/s 153A

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

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

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

In the result, the appeal of the assessee is allowed

36 17. Computation of Income of the appellant for AY 2016-17 37-38 S. No. Description Page no. 1 Audited Balance Sheet and P & L Account for 31.03.2024 1-10 2 Bank statement of the assessee for November, 2024 11-21 3 Screen shot of information with AO used for issue of notice u/s 148 22 4 Notice u/s

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.”

iii) issue a notice under Section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed under the Income Tax Act read with TOLA, was available to the assessing officers to issue the reassessment notices under

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