ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

reopening of an assessment under section 147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

reopening of the assessment. The AR contended that the AO has made the addition and the NFAC uphold the said addition assuming the registration document as purchase value of land whereas the same was registration of gift deed (Bakshishnama) by father to his son. Thus, the order suffers from a patent, stark perversity, reckless and callous approach of non-application

CHAINARAM,JODHPUR. vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

reopening of the assessment. The AR contended that the AO has made the addition and the NFAC uphold the said addition assuming the registration document as purchase value of land whereas the same was registration of gift deed (Bakshishnama) by father to his son. Thus, the order suffers from a patent, stark perversity, reckless and callous approach of non-application

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blechainaram V/P Doli Tehsil Luni, Jodhpur - 342001. Pan No Biкpr9270C Assessee By Revenue By Date Of Hearing Date Of Pronouncement Ito, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 26.06.2025. 17

reopening of the assessment. The AR contended that the AO has made the addition and the NFAC uphold the said addition assuming the registration document as purchase value of land whereas the same was registration of gift deed (Bakshishnama) by father to his son. Thus, the order suffers from a patent, stark perversity, reckless and callous approach of non-application

JAISALMER CENTRAL CO-OPERATIVE BANK LIMITED,JAISALMER vs. ITO WARD-1, BARMER

In the result, appeal of the assessee is allowed for statistical

penalty of Rs. 16,90,138/- imposed by the Id. AO under S. 271(1)(c) of the Income-tax Act, 1961 because no hearing notice u/s 250(1) was issued to the appellant to put forward its case. Therefore, the appellate order so passed is patently against the provisions of S. 250(1) and 250(2) of the Income

RANJEET SHARMA,RAWATSAR vs. ITO, WARD NOHAR,, HANUMANGARH

In the result, the appeal of the assessee is allowed

reopening is to VERIFY suspicious transactions, prima facie, the reasons do not indicate reasonable belief of the AO and the notice is without jurisdiction." In the instant case also The ITO had recorded the reason to issue notice u/s 148 to verify the cash deposit into Bank and also by not specifying the quantom of tax which has Dulraj