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

147/ 148 of the IT Act, no notice under s. 143(2) have been prepared, issued and served upon the assessee. Therefore, reassessment order is illegal, invalid and bad in law and is liable to be set aside. V is well settled Law that assessee can challenge the validity of the reassessment proceedings in the collateral proceedings (relating to examination

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

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.”

143(2) and 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

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

2. That the ld. CIT(A) in the facts and circumstances of the case erred in confirming the action of the AO for charging interest of Rs.7,83,201/- u/s 234A vide order dated 31-10-2017 passed u/s 154 although the return in response to notice u/s 153A was filed in said notice period. Brief facts of the case

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

143(2) but AO failed to take cognizance of assessee's\nintimation and objections. From the assessment record, remand reports, field correspondence\nand oral contentions, department could not demonstrate before us that notice u/s 148 was served\non the assessee for A.Y. 2001-02. In the absence of a valid service of notice u/s 148 on the\nassessee the reassessment

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

In the result, the appeal of the assessee is allowed

section 148/147 were initiated by the Assessing Officer, on non-existing facts, because ultimately the assessee has been able to explain the income, which was believed to have been escaped assessment, was explainable. It is further held that the income, with respect to which he had entertained reason to believe to have escaped assessment, was found to have been explained

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

2. On perusal of assessment records it is also noticed that the assessee has earned income of Rs. 16,57,517/— which is claimed as exempted income. However no disallowance of expenses has been made by the AO u/s 14 A read with Rule 8 D. 3. The above income has not been dealt in assessment order u/s 143

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

2. On perusal of assessment records it is also noticed that the assessee has earned income of Rs. 16,57,517/— which is claimed as exempted income. However no disallowance of expenses has been made by the AO u/s 14 A read with Rule 8 D. 3. The above income has not been dealt in assessment order u/s 143

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

2. On perusal of assessment records it is also noticed that the assessee has earned income of Rs. 16,57,517/— which is claimed as exempted income. However no disallowance of expenses has been made by the AO u/s 14 A read with Rule 8 D. 3. The above income has not been dealt in assessment order u/s 143

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

2. On perusal of assessment records it is also noticed that the assessee has earned income of Rs. 16,57,517/— which is claimed as exempted income. However no disallowance of expenses has been made by the AO u/s 14 A read with Rule 8 D. 3. The above income has not been dealt in assessment order u/s 143

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

2. On perusal of assessment records it is also noticed that the assessee has earned income of Rs. 16,57,517/— which is claimed as exempted income. However no disallowance of expenses has been made by the AO u/s 14 A read with Rule 8 D. 3. The above income has not been dealt in assessment order u/s 143

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

2. On perusal of assessment records it is also noticed that the assessee has earned income of Rs. 16,57,517/— which is claimed as exempted income. However no disallowance of expenses has been made by the AO u/s 14 A read with Rule 8 D. 3. The above income has not been dealt in assessment order u/s 143

PARASMAL SAREMAL GOGAD,PALI vs. ITO, , PALI

In the result, appeal of the assessee is allowed

2) The respondent.\n(3) CIT\n(4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nSd\n(DRAMITHA LAL MEENA)\nACCOUNTANT MEMBER\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": {"facts": "The assessee's original return declared an income of Rs. 4,61,380/-. An assessment u/s 143(3) r.w.s. 153A was completed

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)

143(2) 30.03.2022 Personal hearing through VC given 31.03.2022 Assessment order passed 2.2 The assessee, immediately after filing ITR in response to notice u/s 148, requested to provide reasons for reopening its case, vide response dated 27.01.2022. Again, requests for providing the same were made vide submissions dated 03.02.2022 and 21.03.2022 respectively. The reasons were finally made available

PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

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

2. The CIT(A) has grossly erred in confirming issuance of notice by AO u/s 148 issued after death of the assessee for which he has no jurisdiction as notice can be issue into the dead person. 3. In this case first time assessment was made u/s 143(1) thereafter under section 143(3), thereafter on the same facts

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

In the result, appeal of the assessee is partly allowed

2 Copy of Return for A.Y 2015-16 17 3 Copy of audited financial statement along with return 18-46 and computation of income for A.Y 2014-15 4 Copy of notice issued u/s 148 of the Act by the ITO, 47 Ward-1(5), Jodhpur 5 Copy of reasons recorded while issuing notice u/s

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

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

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

In the result, both appeals of the assessee are allowed

2 which reads as under: - "Return declaring total income of Rs. 3,06,637/- was e-filed by the assessee on 28.07.2010 which was processed u/s 143(1). Thereafter, as per information received from the ADIT (Inv.)-II, Udaipur, it was gathered that the assessee has made investment of Rs. 48,80,350/- for construction of residential comples at Nathdwara