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

15 …………..But Section 143(2) itself becomes necessary only where it becomes necessary to check the return, so that where block return conforms to the undisclosed income inferred by the authorities, there is no reason, why the Sh. Murlidhar Kriplani vs. ITO authorities should issue notice under Section 143(2). However, if an assessment is to be completed under Section

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

15-16. The grounds raised in all these\nappeals are common except difference in figures. Therefore, for the sake of convenience, we\ndispose off these appeals by a consolidated order. First, we take up the appeal in ITA No.\n63/Jodh/20120 as a lead case and the decision arrived therein will be applicable to all other\nappeals. The assessee has raised

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

15-16. The grounds raised in all these\nappeals are common except difference in figures. Therefore, for the sake of convenience, we\ndispose off these appeals by a consolidated order. First, we take up the appeal in ITA No.\n63/Jodh/20120 as a lead case and the decision arrived therein will be applicable to all other\nappeals. The assessee has raised

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

15-16. The grounds raised in all these\nappeals are common except difference in figures. Therefore, for the sake of convenience, we\ndispose off these appeals by a consolidated order. First, we take up the appeal in ITA No.\n63/Jodh/20120 as a lead case and the decision arrived therein will be applicable to all other\nappeals. The assessee has raised

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

15-16. The grounds raised in all these\nappeals are common except difference in figures. Therefore, for the sake of convenience, we\ndispose off these appeals by a consolidated order. First, we take up the appeal in ITA No.\n63/Jodh/20120 as a lead case and the decision arrived therein will be applicable to all other\nappeals. The assessee has raised

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

15-16. The grounds raised in all these\nappeals are common except difference in figures. Therefore, for the sake of convenience, we\ndispose off these appeals by a consolidated order. First, we take up the appeal in ITA No.\n63/Jodh/20120 as a lead case and the decision arrived therein will be applicable to all other\nappeals. The assessee has raised

PARASMAL SAREMAL GOGAD,PALI vs. ITO, , PALI

In the result, appeal of the assessee is allowed

15 have\naccepted that he has received on money on the sale made in the\nAdeshwar Nagar Scheme. The document as recovered from the seller\nshows that the assessee has paid on money in respect of purchase of the\nsaid plot/ land. However, no enquiry has been conducted by the AO on\nthis issue.\n4.4 Accordingly, the Ld. PCIT held

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.”

15% whereas the assessee has shown lesser. The reassessment proceedings under section 147 of the IT Act were initiated after recording reasons duly approved by the Pr. CIT, Range-1, Udaipur vide his letter no. 3822 dated 22.03.2016 and notice under section 148 of the Act was issued on 4 Heera Lal Kasara, Udaipur. 22.03.2016 and duly served upon

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

15 raising therein following grounds of appeal. SHRI LALIT JOHRI VS ACIT, CENTRAL CIRCLE-2, JODHPUR ‘’1. That the appellate order dated 26-12-2018 passed by the ld. CIT(A), confirming order dated 31-10-2017 passed u/s 154 by the ACIT, Central Circle-2, Jodhpur is bade in law and on facts. 2. That

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

15—12—2009 computing income at Rs. 10,05,32,760/—. Another assessment order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 was passed on dated 22-11-2011 determining total income Rs. 10,47,31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147

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

15—12—2009 computing income at Rs. 10,05,32,760/—. Another assessment order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 was passed on dated 22-11-2011 determining total income Rs. 10,47,31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147

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

15—12—2009 computing income at Rs. 10,05,32,760/—. Another assessment order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 was passed on dated 22-11-2011 determining total income Rs. 10,47,31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147

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

15—12—2009 computing income at Rs. 10,05,32,760/—. Another assessment order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 was passed on dated 22-11-2011 determining total income Rs. 10,47,31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147

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

15—12—2009 computing income at Rs. 10,05,32,760/—. Another assessment order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 was passed on dated 22-11-2011 determining total income Rs. 10,47,31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147

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

15—12—2009 computing income at Rs. 10,05,32,760/—. Another assessment order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 was passed on dated 22-11-2011 determining total income Rs. 10,47,31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147

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

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

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