SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

153 ITR 78. Before us, nothing has been brought on record by the revenue to controvert the findings of CIT(A). Revenue has relied on the decision of Hon’ble Delhi High Court in the case of N.R. Portfolio (Supra). We however find that the ratio of the aforesaid Delhi High Court decision are distinguishable on facts and therefore cannot

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

153 ITR 78. Before us, nothing has been brought on record by the revenue to controvert the findings of CIT(A). Revenue has relied on the decision of Hon’ble Delhi High Court in the case of N.R. Portfolio (Supra). We however find that the ratio of the aforesaid Delhi High Court decision are distinguishable on facts and therefore cannot

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

153 (Mad)\n(v) Finally, the word \"may\" used in Section 133A (3)(iii) of the Act, viz.,\n\"record the statement of any person which may be useful for, or relevant to,\nany proceeding under this Act, as already extracted above, makes it clear that\nthe materials collected and the statement recorded during the survey\nunder Section 133A

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed

153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed under s. 153A and such time limit would start from

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such