DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

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

153 A of the Act, herself claimed as owner of the HBS Account ignoring the duly verified notes appended to the said return of income. 16. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in applying the theory of Pith and Substance in relation to HBS Account. 3 Indu Bal Porwal vs. DCIT

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

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)

153 A only on basis of some incriminating material unearthed during course of search or requisition of documents or undisclosed income or property discovered in course of search which were not produced or not already disclosed or made known in course of original assessment—Assessment in respect of each of six assessment years was separate and distinct assessment—U/s.153A , assessment

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

153 A of the\nAct date 06/08/2021 for AY 2013-14 to 2018-19 & U/s 143(3) of the Act for AY 2019-\n20, date of order 30/09/2021.\n2.\nThe brief facts of the case are that the assessee is an individual and filed the\nreturn of income declaring total income of Rs. 79,79,410/- on 30/10/2019. That