BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

149 taxmann.com 399\n(SC), the Supreme Court held that object of section 153A is to bring\nunder tax undisclosed income which is found during course of search or\npursuant to search or requisition; therefore, only in a case where\nundisclosed income is found on basis of incriminating material,\nAssessing Officer would assume the jurisdiction to assess or reassess

PADMAVATI AGRICO (INDIA) PVT LTD,AJMER vs. ACIT CIRCLE - 1, AJMER

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

149-150 c. Copy of PAN Card 151 d. Copy of Bank Statement 152 16 Padmavati Agrico (India) Pvt. Ltd. vs. ACIT e. Copy of ITR for A.Y. 2009-10 & 2010-11 153-154 f. Copy of company master data as on 31.03.2009 & 31..03.2015 155-156 g. Copy of Confirmations & Affidavit 158-160 At this juncture, provisions of section

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

149 taxmann.com 399 (SC), the Supreme Court held that object of section 153A is to bring under tax undisclosed income which is found during course of search or pursuant to search or requisition; therefore, only in a case where undisclosed income is found on basis of incriminating material, Assessing Officer would assume the jurisdiction to assess or reassess total

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

149 or under the Finance Act, 2021 and in law and whatever rights were available to the Assessing Officer under the Finance Act, 2021 shall continue to be available; (v) This order shall substitute or modify judgments and orders passed by High Courts across the country quashing similar notices issued under the unamended section 148 of the Act irrespective

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

68 of the Act and dully discussed and\nconfirmed by the various Hon'ble High Courts and Hon'ble Supreme Court as\ndiscussed (supra). As far as the finding of the Ld. CIT (A) that the assessment of\nthe assessee should have been carried out as per the provisions of section\n153C of the Act, We have gone through

INCOME TAX OFFICER WARD-1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

68 of the Act and dully discussed and\nconfirmed by the various Hon'ble High Courts and Hon'ble Supreme Court as\ndiscussed (supra). As far as the finding of the Ld. CIT (A) that the assessment of\nthe assessee should have been carried out as per the provisions of section\n153C of the Act, We have gone through

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

68 of the Act and dully discussed and\nconfirmed by the various Hon'ble High Courts and Hon'ble Supreme Court as\ndiscussed (supra). As far as the finding of the Ld. CIT (A) that the assessment of\nthe assessee should have been carried out as per the provisions of section\n153C of the Act, We have gone through

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is partly allowed as indicated

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

149(1) as in special circumstances prevailing at that time on account of Covid etc., the Hon’ble Supreme Court has decided the case of Ashish Agarwal about the extension being available and TOLA being applicable. The ld. DR also argued the points as listed in the written submission so placed on record and the same is reiterated herein below

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)

149 taxmann.com 399 (SC)/[2023] 293 Taxman 141 (SC)/[2023] 454 ITR 212 (SC) (24-04-2023) as under- "14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment

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)

149 taxmann.com 399 (SC)/[2023] 293 Taxman 141 (SC)/[2023] 454 ITR 212 (SC) (24-04-2023) as under- "14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment

MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

section 68 on account of cash deposits could not be made simply on the reason that during the demonetization period, cash deposits vis-à-vis cash sales ratio was higher. If customers during the period of demonetization purchased jewellery in cash which has been duly recorded in the books of account of the Appellant and also tallying with

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

Section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts

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

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

section 153A of the Income Tax Act 1961 [\nfor short Act ] by DCIT, Central Circle-1, Jaipur [ for short AO].\n4. Before moving towards the facts of the case we would like to mention\nthat the revenue has assailed the appeal for assessment year 2016-17 in\nITA No. 301/JP/2025 on the following grounds;\n1. Whether on facts