ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

2. Name ad PAN of search assessee during whose Shri Udai Lalal Anjana proceedings satisfaction us/ 153C is drawn. (ABNPA4495M), Shri Puranmal Anjana (ABWPA2126J) 3. Name of searched group Chetak Group of Nimbahera 4. Date of search 16.09.2016 5. Identification of the seized / documents which in the opinion of AO of the searched assessee, belong o the person mentioned

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

153C are identical; they\noverride Sections 136, 147, 148, 149, 151 and 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

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

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

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

2 Tarun Murdia , Udaipur suppressed income of rent and completed the assessment u/s 153A r.w.s.143(3) at Rs.7,62,940/- 3. Aggrieved from the order of Assessing Officer, the assessee preferred an appeal before the CIT(A)on legal grounds as well as on facts. He challenged the assumption of jurisdiction by the AO and addition made