ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

68 of the Act read with section 115BBE \nof the Act. \n\n6. Aggrieved from the order of Assessing Officer, assessee preferred an \nappeal before the ld. CIT(A). Apropos to the grounds so raised the relevant \nfinding of the ld. CIT(A) is reiterated here in below: \n\nGround Nos.1, 2 & 3 \n\n5.2 I have considered

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

132A.// 99. Returning then to the Faceless Reassessment Scheme 2022 itself, we find sufficient merit in the interpretation of its clauses as has been commended for our consideration by the respondents. Clause 3 of the said scheme provides that assessment, reassessment or recomputation under Section 147 of the Act as well as issuance of notice under Section

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

132A.// 99. Returning then to the Faceless Reassessment Scheme 2022 itself, we find sufficient merit in the interpretation of its clauses as has been commended for our consideration by the respondents. Clause 3 of the said scheme provides that assessment, reassessment or recomputation under Section 147 of the Act as well as issuance of notice under Section

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

132A of the Act, 1961. However, the completed/unabated assessments can be re- opened by the AO exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the condition as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answere

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

132A of the Act, 1961. However, the completed/unabated assessments can be re- opened by the AO exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the condition as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answere

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

sections": [ "143(3)", "153A", "69", "68", "115BBE", "69A", "132", "132A", "147", "148", "292C", "56(2)(x)" ], "issues": "Whether additions

MUKESH KUMAR SAINI,SIKANDARA vs. PCIT(CENTRAL), JAIPUR

In the result, the appeal of the assessee is in ITA no

Bench: or at the time of hearing.” 5. It is seen that the only grievance raised by the assessee is that PCIT erred in holding the order of the assessment as erroneous in so far as prejudicial to the interest of the revenue. Brief facts related to the issue are culled out are that in this case a Survey action u/s 133A of the Act was carried out on 26.02.2019 at the business premises of the assessee firm M/s Nirankar Tiles and Sanitory 4

132A. Besides this there is no other definition of undisclosed income. “271AAA. Penalty where search has been initiated.—(1) The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct that, in a case where search has been initiated under section 132 on or after the 1st day of June, 2007, the assessee shall

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S BARAN ROLLER FLOUR MILLS PVT. LTD., KOTA

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S BARAN ROLLER FLOUR MILLS PVT. LTD., KOTA

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under

PRAKASH CHAND SAINI,SIKANDRA vs. PCIT(CENTRAL)JAIPUR, JAIPUR

132A. Besides\nthis there is no other definition of undisclosed income.\n“271AAA. Penalty where search has been initiated.—(1) The Assessing Officer may,\nnotwithstanding anything contained in any other provisions of this Act, direct that, in a\ncase where search has been initiated under section 132 on or after the 1st day of June,\n2007, the assessee shall

LAXMI NARAYAN SAINI,SIKANDRA vs. PCIT(CENTRAL), JAIPUR

132A. Besides\nthis there is no other definition of undisclosed income.\n“271AAA. Penalty where search has been initiated.—(1) The Assessing Officer may,\nnotwithstanding anything contained in any other provisions of this Act, direct that, in a\ncase where search has been initiated under section 132 on or after the 1st day of June,\n2007, the assessee shall

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR, AMBEDKAR CIRCLE vs. A AND J INDUSTRIAL AND FINANCIAL CONSULTANCY PRIVATE LIMITED, JHOTWARA

132A, then the Assessing Officer is\nobliged to issue notice under section 153A, requiring such person to furnish\nreturn of income of six years in the prescribed form for the immediately preceding\nthe year of search. The Assessing Officer is legally required to assess or re-\nassess the total income of six assessment years immediately preceding to the\nyear

A AND J INDUSTRIAL AND FINANCIAL CONSULTANCY PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, JAIPUR, JAIPUR

132A, then the Assessing Officer is\nobliged to issue notice under section 153A, requiring such person to furnish\nreturn of income of six years in the prescribed form for the immediately preceding\nthe year of search. The Assessing Officer is legally required to assess or re-\nassess the total income of six assessment years immediately preceding to the\nyear

BABU LAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

sections": [ "68", "115BBE", "153C", "132", "132A", "142(1)", "143(2)", "153A" ], "issues": "Whether additions made on account of alleged