ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

68. The jurisdictional AO would have to firstly be satisfied that the material received is likely to have a bearing on or impact the total income of years or years which may form part of the block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C

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)

68. The jurisdictional AO would have to firstly be satisfied that the material received is likely to have a bearing on or impact the total income of years or years which may form part of the block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C

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

68 of the Act read with section 115BBE\nof the Act.\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:\nGround Nos.1, 2 & 3\n5.2 I have considered the facts

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

68 of the Act read with section 115BBE \nof the Act.\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:\nGround Nos.1, 2 & 3\n5.2 I have considered the facts

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

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

153C\nr.w.s.153A and the provisions of section 147/148 of the Act are not applicable in\nsuch cases. No contrary decision has been brought to our notice. Accordingly, we\nhold that initiation of proceedings u/s 147/148 by the AO to reassess the income is\nillegal being without jurisdiction and consequently the reassessment order passed\nu/s 147 r.w.s.143(3) is also

ACIT, JAIPUR vs. M/S UDAI BUILDHOME PVT LTD., JAIPUR

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

section 143(3) r.w.s 153C of\nthe Income Tax Act, by DCIT, Central Circle-02, Jaipur.\n2. Since the issues involved in these appeals are almost identical on\nfacts and are almost common, except the difference in figure of dispute.\nThus, these appeals were heard together with the agreement of both the\nparties and are being disposed

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

68 SOT 449 (Jaipur Trib) while examining the provisions of 153C of the Income Tax Act which observed that “Satisfaction note itself must display reasons or basis of conclusion that the documents belong to a person other than the searched person. It is also settled law that the satisfaction note has to be read as it is without any addition

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

sections 153A and 153C of the Act.”\niv.The Hon'ble Delhi High Court in the case of PCIT (Central) vs Agson Global Pvt\nLtd "dismissed a bunch of appeals against deletion of addition u/s 68

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

153C in the absence of any incriminating material pertaining to the appellant found during course of search under section 132 or requisition under section 132A. However third party information from sources other than seized material belonging to the appellant, shall be relied upon by the assessing officer to complete assessment u/s 143 rws 144. As a result, ground

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

sections 153A and 153C of the Act.”\niv.The Hon'ble Delhi High Court in the case of PCIT (Central) vs Agson Global Pvt\nLtd \"dismissed a bunch of appeals against deletion of addition u/s 68

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

sections 153A and 153C of the Act.”\n\niv.The Hon'ble Delhi High Court in the case of PCIT (Central) vs Agson Global Pvt\nLtd \"dismissed a bunch of appeals against deletion of addition u/s 68

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections 153A and 153C of the Act.” iv. The Hon’ble Delhi High Court in the case of PCIT (Central) vs Agson Global Pvt Ltd “dismissed a bunch of appeals against deletion of addition u/s 68

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

section 153A of the Act. The appellant has contended that consequent to the search carried out on 09-07- 2018, assessment u/s 153A of the Act was initiated and various notices were issued to which responses were given by appellant time to time. The impugned Assessment Order u/s 153A was passed making addition

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

Section 153C of the Income Tax Act. 6. The Assessing Officer has not recorded satisfaction in respect of each of the assessment years before issuing notice u/s 153C of the Income Tax Act relating seized Books of accounts or documents to each assessment year separately. 7. The Assessing Officer has not recorded satisfaction about incriminating nature of the Books

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