SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

reassessment or recomputation and an order imposing a penalty under section 271 and other provisions. In its turn, section 253 provides

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

penalty under section 270A and initiation of proceedings under section 276C or section 276CC. subject to fulfilment of following conditions: - (a) the tax and interest payable as per the order of assessment or reassessment

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings in\ngross violation of provisions of section 189(3) of the Act and principle of natural justice. As per\nsection 189(3) of the Income tax Act, 1961 on death of any partner it will be several and joint\nliability of all the legal heirs of such deceased partner. In this case since all the partners had\nexpired

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings in\ngross violation of provisions of section 189(3) of the Act and principle of natural justice. As per\nsection 189(3) of the Income tax Act, 1961 on death of any partner it will be several and joint\nliability of all the legal heirs of such deceased partner. In this case since all the partners had\nexpired

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings in\ngross violation of provisions of section 189(3) of the Act and principle of natural justice. As per\nsection 189(3) of the Income tax Act, 1961 on death of any partner it will be several and joint\nliability of all the legal heirs of such deceased partner. In this case since all the partners had\nexpired

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings in\ngross violation of provisions of section 189(3) of the Act and principle of natural justice. As per\nsection 189(3) of the Income tax Act, 1961 on death of any partner it will be several and joint\nliability of all the legal heirs of such deceased partner. In this case since all the partners had\nexpired

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings in\ngross violation of provisions of section 189(3) of the Act and principle of natural justice. As per\nsection 189(3) of the Income tax Act, 1961 on death of any partner it will be several and joint\nliability of all the legal heirs of such deceased partner. In this case since all the partners had\nexpired

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

reassessment or reopening of the assessment. The\ncase is squarely covered by the above judgment. Therefore, to complete\nassessment on the basis of illegal notice is illegal and void.\nOn the similar principals, the order of the Karnataka High Court in the case of\nManjunath Cotton Corp and M/s. SSSA Emerald Meadows, on the issue of\npenalty

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

reassessment proceedings. Accordingly, he pleaded that the matter may be remanded back to the AO to pass de novo assessment after granting adequate opportunity of being heard. In support, he placed reliance on Judgement of Delhi High Court in the case of "Bharat Aluminium Company Ltd. vs. Union of India", [2022] 134 taxmann.com 187 (Delhi) where it was observed that

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

reassessment proceedings. Accordingly, he pleaded that the matter may be remanded back to the AO to pass de novo assessment after granting adequate opportunity of being heard. In support, he placed reliance on Judgement of Delhi High Court in the case of "Bharat Aluminium Company Ltd. vs. Union of India", [2022] 134 taxmann.com 187 (Delhi) where it was observed that

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

reassessment proceedings. Accordingly, he pleaded that the matter may be remanded back to the AO to pass de novo assessment after granting adequate opportunity of being heard. In support, he placed reliance on Judgement of Delhi High Court in the case of "Bharat Aluminium Company Ltd. vs. Union of India", [2022] 134 taxmann.com 187 (Delhi) where it was observed that

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted in CIT (Appeal) except interest paid to partner. 2013-14 09.03.2016 14,99,910 3,21,580 Trading

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted in CIT (Appeal) except interest paid to partner. 2013-14 09.03.2016 14,99,910 3,21,580 Trading

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted in CIT (Appeal) except interest paid to partner. 2013-14 09.03.2016 14,99,910 3,21,580 Trading

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted in CIT (Appeal) except interest paid to partner. 2013-14 09.03.2016 14,99,910 3,21,580 Trading

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted in CIT (Appeal) except interest paid to partner. 2013-14 09.03.2016 14,99,910 3,21,580 Trading

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

penalty of Rs. 10,000/-, remuneration paid to partner of Rs. 28,29,852/-, Diwali and Vishwakarma Puja Expenses Rs. 78,146/- , depreciation of Rs. 1,22,952/- and interest paid to partner of Rs.36,001/-.However all ground have been deleted in CIT (Appeal) except interest paid to partner. 2013-14 09.03.2016 14,99,910 3,21,580 Trading

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

reassessment with a view to assessing the sum of Rs. 4\nlakhs. In dealing with the case, the High Court held that the powers of remand were\nextremely wide, but it quoted with approval the decision of the Patna High Court in\nJagarnathTherani vs. Commissioner of Income-tax AIR 1925 Pat. 408 and also the above\nobservation of the Madras