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

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

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

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

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

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

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

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

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

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

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

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

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

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

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

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

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

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

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

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

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

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that