SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

Section 148 of the Act and in the absence of a notice to the assessee against whom reassessment order is proposed, the said order is held to be invalid.” 20 Smt. Pushpa Chhajer q] Further also rely on the decision of Hon’ble ITAT, Jaipur Bench in the case of Charan Singh (P.B. Page 217 to 224). In light

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023

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

125 taxmann.com 348, Bombey High Court Judgment in case of M/s Akshar Anshul Construction LLP vs. ACIT [2019] 104 taxmann.com 94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee

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

125 taxmann.com 348, Bombey High Court Judgment in case of M/s Akshar Anshul Construction LLP vs. ACIT [2019] 104 taxmann.com 94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee

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

125 taxmann.com 348, Bombey High Court Judgment in case of M/s Akshar Anshul Construction LLP vs. ACIT [2019] 104 taxmann.com 94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee

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

125 taxmann.com 348, Bombey High Court Judgment in case of M/s Akshar Anshul Construction LLP vs. ACIT [2019] 104 taxmann.com 94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee

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

125 taxmann.com 348, Bombey High Court Judgment in case of M/s Akshar Anshul Construction LLP vs. ACIT [2019] 104 taxmann.com 94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee

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

125 taxmann.com 348, Bombey High Court Judgment in case of M/s Akshar Anshul Construction LLP vs. ACIT [2019] 104 taxmann.com 94 and Gujarat High Court in case of Jivraj Tea Ltd vs. ACIT [2020] 116 taxmann.com 27. 6. On the other hand, ld. DR has relied on the order of CIT(A). She argued that since the assessee

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Reassessment—Validity—Grounds alleged in notice under s. 148 incorrect or non existent—ITO's jurisdictions is ousted the moment this situation comes to his knowledge. Commissioner of Income Tax Vs Atlas Cycle Industries (1989) 180ITR 319 (P&H). On the basis of the aforesaid legal precedents it is clear that simply mentioning certain facts without application of mind