LALIT JOHARI,JODHPUR vs. ACIT, CENTRAL CIRCLE-2,, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Borad40/Jodh/2019 (Assessment Year- 2014-15) Vs The Acit Shri Lalit Johri 65-A, Bank Colony, Rai Central Circle-2 Ka Bagh, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Agfpj 5542 H

reassessment or recomputation exceeds the tax on the on the total income determined [under sub-section (1) of section 143 or] on the basis

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

section 148(1) is that reassessment shall not be made until there\nhas been service of notice. Mere mentioned name

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

section 148(1) is that reassessment shall not be made until there\nhas been service of notice. Mere mentioned name

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

section 148, which reads as under:\n\"148(1) Before making the assessment, reassessment or recomputation\nunder section 147 the Assessing

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

section 148(1) is that reassessment shall not be made until there\nhas been service of notice. Mere mentioned name

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

1. It is accepted and admitted that the Assessing Officer had not applied Section 14A and no deduction under the said Section was made. In respect of the present assessment year, i.e., Assessment Year 2000-01, the contention of the respondent- assessee is that in view of the proviso to Section 14A, the said provision could not have been invoked

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 for appeals to the Appellate Tribunal against orders passed by the Appellate Assistant Commissioner in regard to the matters mentioned therein. If there has been an appeal against the assessment or other order, the period of limitation for imposing

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. That on the facts and in the circumstances of the case, the CIT(A)-1, Jodhpur erred in sustaining the assessment order framed invoking the provisions of section 147/148. Initiation of reassessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. That on the facts and in the circumstances of the case, the CIT(A)-1, Jodhpur erred in sustaining the assessment order framed invoking the provisions of section 147/148. Initiation of reassessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. That on the facts and in the circumstances of the case, the CIT(A)-1, Jodhpur erred in sustaining the assessment order framed invoking the provisions of section 147/148. Initiation of reassessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. That on the facts and in the circumstances of the case, the CIT(A)-1, Jodhpur erred in sustaining the assessment order framed invoking the provisions of section 147/148. Initiation of reassessment

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. That on the facts and in the circumstances of the case, the CIT(A)-1, Jodhpur erred in sustaining the assessment order framed invoking the provisions of section 147/148. Initiation of reassessment

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1. That on the facts and in the circumstances of the case, the CIT(A)-1, Jodhpur erred in sustaining the assessment order framed invoking the provisions of section 147/148. Initiation of reassessment

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

reassessment is founded solely on Form 10 having been submitted after 17 October 2016 and which was the due date in terms of Section 139(1

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

section 148(1) is that reassessment shall not be made until there\nhas been service of notice. Mere mentioned name

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

section 148(1) is that reassessment shall not be made until there\nhas been service of notice. Mere mentioned name

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

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

1,17,643,\ncontending that the Rajkot business had no profits but only loss. The Appellate Assistant\nCommissioner accepted this contention, but set aside the assessment and remanded the\ncase to the Income-tax Officer for reassessment with a view to assessing the sum of Rs. 4\nlakhs. In dealing with the case, the High Court held that the powers

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

section 206C(1) of the Act since the seller has no recourse to collect TCS at that time. Moreover, if the delay in furnishing Form 27C is long enough so that no action is possible under the provisions of the Act for the revenue to take necessary action in the cases of the buyers to initiate reassessment