ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

reassessment, if any, for such assessment year has been \nmade.\n\nThese amendments have been brought into effect retrospectively from 1st June, \n2003.\"\n\n(emphasis supplied)\n\nAs per the CBDT Gircular also, in case of section 163C of the Act, assessments \nof the preceding six years as pending on the date on which books of account or \ndocuments

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

reassessment, if any, for such assessment year has been \nmade.\nThese amendments have been brought into effect retrospectively from 1st June, \n2003.\"\n(emphasis supplied)\nAs per the CBDT Gircular also, in case of section 163C of the Act, assessments \nof the preceding six years as pending on the date on which books of account or \ndocuments or assets seized

RAM DHAN YADAV,CHOMU JAIPUR vs. INCOME TAX OFFICER, ITO 7(3), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Natural Justice. " 3. The learned CIT (Appeal) erred in law and on facts in adjudicating the appeal filed against order dated 6th March, 2013 passed by the Income Tax Officer, Ward 7(3), Jaipur u/s 144 r.w.t. 147 of Income Tax Act by way of justifying and retaining the Additions made to the tune

RAM DHAN YADAV,CHOMU JAIPUR vs. ITO, WD 7(3), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Natural Justice. " 3. The learned CIT (Appeal) erred in law and on facts in adjudicating the appeal filed against order dated 6th March, 2013 passed by the Income Tax Officer, Ward 7(3), Jaipur u/s 144 r.w.t. 147 of Income Tax Act by way of justifying and retaining the Additions made to the tune

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

Natural Justice. The assessee was not provided any opportunity before treating the cash sales as not genuine. However the learned CIT Appeal has deleted the entire additions accepting the plea of the asseseee that the sales effected by the assessee were genuine. In the cross objections the plea of the assessee is that the learned CIT (A) should have quashed