SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

271A and 271B. Section 158 BFA provides for levy of interest and penalty in cases of search on or after January 1, 1997. Section 158 BG specifies the authorities competent to make the block assessment. Section 158 BH provides for application of all the other provisions of this Act, except those as provided in Chapter XIV-B. Section

RAJKUMAR ASNANI,JAIPUR vs. ITO WARD 2(2), JAIPUR

In the result, appeal of the assessee is allowed

271A, section 271AA, section 271B, section 271BA, section 271BB, section\n271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section\n271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section\n272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A)\nof section

AMIT JAIN,KOTA, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

The appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment u/s 148 and notices were issued. In response, the assessee submitted the reply. The details of the notices issued and replied by the assessee were as under: Date of notice Under Issued By Response due dates Reply submitted Section on 09.02.2023 ITO, Pune-13(2) 01.03.2023 22.02.2023 148A 29.03.2023 148 ITO, Pune-13(2) 14.04.2023 11.10.2023 142(1) Faceless

FARMAN KHAN,CHAKSU vs. INCOME-TAX OFFICER WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessed u/s 147 /144B vide order dated 27.03.2023, by the Faceless Assessing officer (FAO) at the Returned Income itself.In other words, all transactionswere found disclosed and the explanations were accepted, and so no unaccounted income /Black money or evasion of tax was found by the FAO.A copy of the assessment order A.Y. 2018-19 is enclosed (As Annexure