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

6) of section\n159.\nAs per provisions of section 189(3) all the legal heirs of the deceased partner(s) are jointly and\nseverally liable for any tax, penalty or other sum payable under Income tax Act, 1961 but for\naffixing such liability all the legal heir must be served with notice(s) and all the them must be\nmade

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

6) of section\n159.\nAs per provisions of section 189(3) all the legal heirs of the deceased partner(s) are jointly and\nseverally liable for any tax, penalty or other sum payable under Income tax Act, 1961 but for\naffixing such liability all the legal heir must be served with notice(s) and all the them must be\nmade

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

6) of section\n159.\nAs per provisions of section 189(3) all the legal heirs of the deceased partner(s) are jointly and\nseverally liable for any tax, penalty or other sum payable under Income tax Act, 1961 but for\naffixing such liability all the legal heir must be served with notice(s) and all the them must be\nmade

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 proceeding U/s 147 of the Act without obtaining proper satisfaction and sanction from the superior authority U/s 151 of the Act. I have carefully considered the facts and submissions of the Learned AR and the decisions relied on by him. This is 3 SMT SHAHNAJ VS ITO, WARD-2, CHURU the case where originally the appellant had not filed

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

6) of section\n159.\nAs per provisions of section 189(3) all the legal heirs of the deceased partner(s) are jointly and\nseverally liable for any tax, penalty or other sum payable under Income tax Act, 1961 but for\naffixing such liability all the legal heir must be served with notice(s) and all the them must be\nmade

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

reassessment has been made under section 143(3) read with section 147 - Held, yes Fact: For the relevant assessment year, the assessee's original order of assessment under section 143(3) dated 27-12-2006 was sought to be reopened on 6

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

reassess the total income of six assessment years immediately8 preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made [and for the relevant assessment year or years.’’ From going through the above provisions, we observe that sub- section (1) of Section 153A starts with the word ‘’Notwithstanding anything contained in Section

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to subsection (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to subsection (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

HEERA LAL KASARA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honours.”

reassessment proceedings initiated under section 147 of the Act. The objections of the assessee were duly disposed off by the AO vide his letter dated 15.12.2016.Thereafter, the AO issued show cause notice asking the assessee to show cause as to why the undisclosed GP of Rs. 47,79,046/- should not be treated as income from undisclosed sources vide letter

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

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

reassessment order, the assessee challenged the same before the CIT(A). The CIT(A), after considering the facts and submissions, upheld the reopening and sustained the additions. The assessee is now in appeal before us. 5. The core grievance of the assessee pertains to the legality of the reopening of the assessment and the additions made under section

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

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

reassessment order, the assessee challenged the same before the CIT(A). The CIT(A), after considering the facts and submissions, upheld the reopening and sustained the additions. The assessee is now in appeal before us. 5. The core grievance of the assessee pertains to the legality of the reopening of the assessment and the additions made under section

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.”

reassessment under sub- section (3) of section 143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and (b) no appeal has been filed The application has to be made in form No. 68 within 30 days from the end of the month in which the order has been

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.

Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant crave, leave or reserving the right to amend modify, alter add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 2 .The brief facts of the case are that, the assessee company is engaged

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.

Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant crave, leave or reserving the right to amend modify, alter add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 2 .The brief facts of the case are that, the assessee company is engaged

M.P. POONIA,JODHPUR vs. ITO, BIKANER

In the result, the appeal of the assessee is allowed

section 154(8) the authority shall pass order within 6 months on any application filed (u/s 154) after 1.6.2001. The assessee filed application u/s 154 before the CIT(A) on 22.11.2008. The CIT(A) passed order u/s 154 on 22.10.2019, that is beyond prescribed period of six months. The order passed by the CIT(A) is barred by limitation

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 proceedings through notice under Section 148 of the Act of even date. 5.1 We also rely upon the order of the Hon’ble Gujarat High Court in case of Navjeevan Charitable Trust v. Commissioner of Income-tax (Exemption) [2024] 166 taxmann.com 725 (Gujarat) wherein it was held as under: 6

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

reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment framed on such belief liable to be quashed. Assessment so framed may kindly be declared void ab initio. 2. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining the assessment order framed

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

reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment framed on such belief liable to be quashed. Assessment so framed may kindly be declared void ab initio. 2. That on the facts and in the circumstances of the case, the Ld. CIT (A) 1, Jodhpur erred in sustaining the assessment order framed