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.”

reassessment proceedings under section 147 of the IT Act after recording reasons duly approved by the PCIT vide his letter no. 3822 dated 22.03.2016 and accordingly issued notice u/s 148 of the IT Act on 22.03.2016 which was duly 13 Heera Lal Kasara, Udaipur. served on the assessee. In response, the assessee submitted that the return filed earlier

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

31 SMT SHAHNAJ VS ITO, WARD-2, CHURU Sir, deduction u/s. 54 of the Act cannot deny merely on the fact that Property was owned by assessee’s son. Only fact that needs to be checked whether the assessee has invested any money for construction of house property where she resides out of sale consideration of original assets

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

31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147 of the I.T. Act,1961 in the case MGB Gramin Bank for the A.Y. 2007—08 after recording reasons of reopening on 13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record

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

31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147 of the I.T. Act,1961 in the case MGB Gramin Bank for the A.Y. 2007—08 after recording reasons of reopening on 13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record

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

31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147 of the I.T. Act,1961 in the case MGB Gramin Bank for the A.Y. 2007—08 after recording reasons of reopening on 13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record

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

31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147 of the I.T. Act,1961 in the case MGB Gramin Bank for the A.Y. 2007—08 after recording reasons of reopening on 13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record

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

31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147 of the I.T. Act,1961 in the case MGB Gramin Bank for the A.Y. 2007—08 after recording reasons of reopening on 13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record

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

31,010/—. Then Assistant Commissioner of Income Tax (Circle) Pali submitted proposal for initiating proceeding u/s 147 of the I.T. Act,1961 in the case MGB Gramin Bank for the A.Y. 2007—08 after recording reasons of reopening on 13—03— 2014 vide office letter No. 513. Where the Reasons were recorded as below:— 1. 'On examination of assessment record

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

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

147 of the Act can be taken to tax the income which has escaped assessment or had remained to be taxed. There can be situation where an item has been dealt with in the body of the order of assessment and the assessee be aggrieved from the addition or disallowances so made, had preferred an appeal before the CIT against

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

In the result, both appeals of the assessee are allowed

u/s 148 of the Act which is not only against the principle of natural justice but also against the law settled by Hon'ble Courts in following cases: - i] In the case of ‘CIT Vs Smt Maniben Valji Shah’, 283 ITR 453 the Hon’ble Bombay High Court quashed assessment based on notice under section 148 of the Act where

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

In the result, both appeals of the assessee are allowed

u/s 148 of the Act which is not only against the principle of natural justice but also against the law settled by Hon'ble Courts in following cases: - i] In the case of ‘CIT Vs Smt Maniben Valji Shah’, 283 ITR 453 the Hon’ble Bombay High Court quashed assessment based on notice under section 148 of the Act where

PRAKASH CHANDRA JAIN,UDAIPUR vs. ITO, WARD-1(1), UDAIPUR

In the result, the appeal filed by the revenue is dismissed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainsh. Prakash Chandra Jain, Vs Income Tax Officer 67-68, Hiran Magri, Sector Ward 1(1), Udaipur No. 08, Udaipur (Appellant) (Respondent) Pan No. Aavpj 3696 E

u/s 147 of the I.T. Act. As discussed above, in my opinion, source of amount deposited in the saving bank account at Rs. 16,00,000/- may be verified and same has escaped assessment within the meaning of Sec 147 of the IT. Act. 1961. Issue notice under section 148 of IT. Act. 1961.” 8 Prakash Chandra Jain Udaipur

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

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 following the ratio as laid down by the ITAT, Jodhpur Bench

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

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

In the result, appeal of the assessee is partly allowed

147 was initiated to verify the source of Investment made in purchase of house. 16 Smt. Pushpa Chhajer It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat

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