DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

147 for A.Y. 2016-17 by issue of notice u/s 148 on dt. 29.03.2021 (PB156) and pursuant there to, a notice u/s 143(2) has also been issued on 18.06.2021 (PB 157-160). Thereafter, the Asst. u/s 143/147 has been dropped and completed u/s 153C on 30.03.2023 under block assessment (for AY 2016-17). Appellant has further contended that thus

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

54B & 54F totaling to Rs.2,69,38,751/- is rejected and the grounds of appeal are dismissed. 7 Late Sh. Birdi Chand vs. ITO 19. Ground No. 8 relates to charging interest, which is consequential in nature. Hence, dismissed.” 5. As the assessee did not receive any relief from the order of the ld. CIT(A), assessee preferred the present

JAI DEEP SINGH,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeal of the assessee is allowed

1. That the Authorities below have in confirming the proceedings initiated u/s 147 of the IT Act, 1961 by the ITO, Ward 7(2), Jaipur. 2. That the prejudice to the above, the authorities below further erred in confirming the addition of Rs. 50,00,000/- on account of alleged unexplained cash payment.” 2 Shri Jaideep Singh

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147, of the Income-tax Act, 1961 - Cash credit (Accommodation entry) Assessment vear 2008-09 Information was received from investigation wing that assessee-company was a beneficiary of accommodation entries received from certain established entry operators During investigation, it was found that entry operators were engaged in money laundering business for beneficiaries - According to Assessing Officer, sources of transactions

SHRI MADAN LAL MEENA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, the appeal of the assessee is allowed for statistical purposes

54B. The addition so made and confirmed being contrary to the provisions of law and facts may kindly be deleted in full. 5.2 Alternatively and without prejudice to the above, the Ld. CIT(A) erred in law as well as on the facts of the case not deciding the ground by alleging that the same did not arise from

MOHAMMED SIRAJ,JHUNJHUNU vs. ITO, WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, the appeal of the assesee is allowed for statistical purposes

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

1. That the AO has erred on facts and in law by traveling beyond the issue of reassessment u/s 147, if the addition does not sustain on the ground of reopening then the action u/s 154 is unwarranted and addition is not sustainable in law. Kindly quash the entire proceedings u/s 154 of the Act as the case is reassessment

SHRI GHASI RAM GURJAR,JAIPUR vs. ITO, WARD-7(4), JAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Ao The Bench 1372/Jpr/2019 21-03-2016 Order Passed 03.03.2015 U/S. 147/144 By The Ito, 7(4), Sh. Ghasi Lal Gurjar, Jaipur Vs. Ito, Jaipur Jaipur 1373/Jpr/2019 15-01-2018 Order Passed 30.09.2015 U/S. 271(1)(B) By The Ito, 7(4), Jaipur

1. On the facts and circumstances of the case, the Ld. AO grossly erred in concluding assessment without issuing any notice under section 147/148 and without recording reasons as contemplated under said section. Even the date on note sheet is overwritten and tampered. Such an assessment is without jurisdiction and hence deserved to be declared null and void ab initio

SHRI GHASI LAL GURJAR,JAIPUR vs. ITO, WARD-7(4), JAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Ao The Bench 1372/Jpr/2019 21-03-2016 Order Passed 03.03.2015 U/S. 147/144 By The Ito, 7(4), Sh. Ghasi Lal Gurjar, Jaipur Vs. Ito, Jaipur Jaipur 1373/Jpr/2019 15-01-2018 Order Passed 30.09.2015 U/S. 271(1)(B) By The Ito, 7(4), Jaipur

1. On the facts and circumstances of the case, the Ld. AO grossly erred in concluding assessment without issuing any notice under section 147/148 and without recording reasons as contemplated under said section. Even the date on note sheet is overwritten and tampered. Such an assessment is without jurisdiction and hence deserved to be declared null and void ab initio

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

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

147, Vivek Vihar, Jagatpura, Vs. Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGIPB3068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargav, C.A. jktLo dh vksj ls@Revenue by : Shri. Anup Singh, Addl.CIT a lquokbZ dh rkjh[k@Date of Hearing : 22/01/2025 mn?kks"k.kk dh rkjh[k@Date