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

147 based on service was also\nbad in law -Held, yes (In favor of assesee).\nFor taking any action u/s 148 a valid service of the notice is precondition. For reference kindly\nrefer a direct decision of Shri Chetan Gupta vs. ACIT(2014) 160 TTJ 0009 (Del)For valid\nassumption of jurisdiction to frame a reassessment, a proper and valid

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 or re-\ncomputation under section 147 of the Act. In other words, if the learned\nAssessing officer, in such circumstances, proceeds with the subsequent\nproceedings, the same will be illegal and void.\nThis proposition of law has been held by the Hon'ble Court in following cases :\nY. Narayana Chetty v. ITO (1959) 35 ITR 388-392 (SC)\nCIT

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 or re-\ncomputation under section 147 of the Act. In other words, if the learned\nAssessing officer, in such circumstances, proceeds with the subsequent\nproceedings, the same will be illegal and void.\nThis proposition of law has been held by the Hon'ble Court in following cases :\nY. Narayana Chetty v. ITO (1959) 35 ITR 388-392 (SC)\nCIT

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.”

142(1), the assessee attended and submitted the requisite details, information, documents and clarifications sought as per the order sheet entries.During the course of assessment proceedings, the assessee filed the objections vide letter dated 24.11.2016 against reassessment proceedings initiated under section 147 of the Act. The objections of the assessee were duly disposed off by the AO vide his letter

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 or re-\ncomputation under section 147 of the Act. In other words, if the learned\nAssessing officer, in such circumstances, proceeds with the subsequent\nproceedings, the same will be illegal and void.\nThis proposition of law has been held by the Hon'ble Court in following cases :\nY. Narayana Chetty v. ITO (1959) 35 ITR 388-392 (SC)\nCIT

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 or re-\ncomputation under section 147 of the Act. In other words, if the learned\nAssessing officer, in such circumstances, proceeds with the subsequent\nproceedings, the same will be illegal and void.\nThis proposition of law has been held by the Hon'ble Court in following cases :\nY. Narayana Chetty v. ITO (1959) 35 ITR 388-392 (SC)\nCIT

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 was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

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 was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

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

reassessment proceeding was valid, it has only to be seen by the AO, whether there is prima facie some material on the basis of which the AO could re-open the case. Thus, the sufficiency of the correctness of the material is nothing to be considered as to this stage of the recording reasons for the reopening of the assessment

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

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

section 147 and 151 and accordingly notice u/s 148 was issued to assessee— Proceedings u/s 147/148 were initiated after recording reasons on basis of information received from Investigation Wing of Department on basis of search and seizure operation. During course of assessment proceedings, assessee was specifically asked to explain and justify transaction with G received as share application money/share capital

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

142(1) of the IT Act, 1961 along with a detailed questionnaire were issued\non 11.07.2017, which was duly served upon the assessee. Notice under section\n143(2) of the Act was issued on 06.10.2017. In compliance to the notices issued,\nthe authorized representative of the assessee attended and submitted some of the\nrequired details. The AO completed the assessment

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 u/s

ITO, JODHPUR vs. SMT. SITA L/H LTE SHRI JETHMAL BINAWARA, JODHPUR

142(1)/142(2) are quite procedural and ordinary. The proceedings under section 147/148 affect the rights of the assessee. The Bench went on to conclude that notice u/s 148, if not served to all the legal heirs of the deceased assessee, will be a defect which is not curable and, therefore, the reassessment will be null and void. Respectfully

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

MITHLESH SUHALKA,UDAIPUR vs. ITO, WARD 1(1), UDAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

147. Hence issue the notice u/s 148. (P855). "In response thereto the assessee has submitted filed his return declaring income at Rs.1,59,110/- on dt. 25.05.2010. The original reassessment under section 148 was framed on protective basis on 30/08/2011 u/s 148 on dt. 30.08.2011 (PB26-29). The substantive income derived from liquor business was assessed in the hand