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

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

In the result, appeal of the assessee is allowed

147,\nsection 148, section 149, section 151 and section 153, in the case of a person\nwhere a search is initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section 132A after the 31st\nday of May, 2003, the Assessing Officer shall—\n(a) issue notice to such person requiring him to furnish

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

147 of the Income Tax Act dated 25/03/2015 the assessment was completed under section 148/143(3) vide order dated 09/12/2015. LEGAL POINTS CHALLENGED BY THE ASSESSEE GROUND NO. 1 & 2 -VALIDITY OF REASSESSMENT PROCEEDINGS That the assessment was completed under section 143(3) of the IT Act. Notice under section 148 was issued on 25/03/2015 requiring the assessee to file

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.”

139(1) on 03-08-2017 vide acknowledgement No. 123233250030817 declaring total income at Rs. 948820/-. Later assessee has revised his return on 04.10.2017 vide Deepak Kumar Rajoria vs. ITO acknowledgement No 230940210041017 declaring total income of Rs.429620/- The case was selected for complete scrutiny through CASS for the following reason- 1. Large difference in total income shown in Annexure

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

In the result, the appeal of the assessee is allowed

139(1) of the Act declaring total income at Rs. 5,32,766/- which was processed u/s 143(1) of the Act. In this case, the ld. AO made an addition of Rs. 1,18,000/- made on account of low house hold withdrawals by observing that the assessee is Principal officer of reputed engineering College and according

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

In the result, appeal of the assessee is partly allowed

5) had issued the notice u/s 148 to appellant. The notice was not served on assessee but was served on husband of assessee. e] That the Department had provided the copy of reasons recorded to the appellant which is available at P.B. Page 48 to 50 of paper book. Perusal of reasons recorded the ld AO acquired the jurisdiction only

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

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

139(1) of the Act on\n01.10.2015declaringthe same total income, i.e. Rs.13,30,800/-.\n2.2\nLd. AO noted that during the course of search action u/s 132 of Act at the\nresidence of the assessee, a MIRAJ notebook was found and seized containing 18\nwritten pages which was inventorized as Exhibit-3 of Annexure-A. The assessee in\nhis statements

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

147, 148, 149, 151 and 153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed

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

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

139(1) of the Act on\n01.10.2015declaringthe same total income, i.e. Rs.13,30,800/-.\n2.2\nLd. AO noted that during the course of search action u/s 132 of Act at the\nresidence of the assessee, a MIRAJ notebook was found and seized containing 18\nwritten pages which was inventorized as Exhibit-3 of Annexure-A. The assessee in\nhis statements

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

5. At the time of hearing, the ld. A/R of the assessee submitted that the reopening of assessment is not valid for all the years as the reasons recorded are not justified. He has submitted that there was no admission on part of accountant or the partner of the assessee firm that verification of the shut down wages

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

5. At the time of hearing, the ld. A/R of the assessee submitted that the reopening of assessment is not valid for all the years as the reasons recorded are not justified. He has submitted that there was no admission on part of accountant or the partner of the assessee firm that verification of the shut down wages

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

5. At the time of hearing, the ld. A/R of the assessee submitted that the reopening of assessment is not valid for all the years as the reasons recorded are not justified. He has submitted that there was no admission on part of accountant or the partner of the assessee firm that verification of the shut down wages

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

5. At the time of hearing, the ld. A/R of the assessee submitted that the reopening of assessment is not valid for all the years as the reasons recorded are not justified. He has submitted that there was no admission on part of accountant or the partner of the assessee firm that verification of the shut down wages

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

5. At the time of hearing, the ld. A/R of the assessee submitted that the reopening of assessment is not valid for all the years as the reasons recorded are not justified. He has submitted that there was no admission on part of accountant or the partner of the assessee firm that verification of the shut down wages

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

5. At the time of hearing, the ld. A/R of the assessee submitted that the reopening of assessment is not valid for all the years as the reasons recorded are not justified. He has submitted that there was no admission on part of accountant or the partner of the assessee firm that verification of the shut down wages

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which