RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

b) of explanation 2 to section 147 are applicable in this case, obtained necessary sanction separately to issue notice under section 148 from Principal Commissioner of Income Tax as per the provisions of section 151 of the IT Act, 1961. Notice under section 148 of the IT Act was issued on 26.03.2021 and duly served upon

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”.10 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed under

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

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

149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed under s. 153A and such time limit

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

b) of the I.T. Act 1961. As such, cash deposited of Rs. 16,79,12,657/ -in bank accounts, earned interest income of Rs. 20,07,054/ - and purchase of immovable property to the tune of Rs. 17,76,51,821/ - has remained unexplained. In view of the above, it is clear that total amount

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. 10 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed under

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

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 under

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

149, section, where the Assessing Officer is satisfied that " ............... Since the ld. AO had not proceeded as per the mandatory provision of law, hence the ld. CIT(A) erred in maintaining the impugned asst. order. The same may kindly be cancelled and quashed. Such action and decision ought to have been sue-moto taken

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

In the result, appeal of the assessee is partly allowed

68, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income-tax as the income of the assessee of that previous year if the explanation offered by the assessee about the nature and source thereof is in the opinion of the Assessing Officer, not satisfactory. In such

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

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

Section 69A unless ownership is first established. Accordingly, the addition made is without proper foundation and deserves to be deleted. In support of the above contentions the reliance is placed on the following judicial precedents:  Mangilal Agarwal v. Assistant Commissioner of Income-tax [2007] 163 Taxman 399 (Rajasthan)  Sukhdayal Rambilas v. CIT [1982] 136 ITR 414 (Bom).  Salek Chand