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Imperial Furnishers, A partnership firm through its Partner Charanjeet Singh Versus Income Tax Officer, Ward 2 (5) , Jaipur Now Jurisdiction vest with Income Tax Officer, Ward- 2 (2) , Jaipur

2016 (11) TMI 1015 - RAJASTHAN HIGH COURT

Reopening of assessment - respondent has contended that AO while deciding the assessment has gone to the unamended provisions - Held that:- The AO has not applied the amended provisions and in that view of the matter, we are of the opinion that the v .....

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ed against the assessee. - DB Income Tax Appeal No. 04/2003 - Dated:- 4-10-2016 - K. S. Jhaveri And Banwari Lal Sharma, JJ. For the Appellant : Siddharth Ranka For the Respondent : Anuroop Singhi ORDER 1. By way of this appeal, the assessee has chall .....

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er the findings arrived at by the respondent and the Income Tax Appellate Tribunal are without evidence and contrary to the material on record, are perverse and have vitiated the conclusion that the reassessment proceedings have been validly initiate .....

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eals), Income Tax Appellate Tribunal and relied upon the decision of the Supreme Court which has confirmed the order of Allahabad High Court in the case of Foramer Vs. CIT (2001) 119 Taxman 61 and also the decision Patna High Court in the case of Ran .....

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axes after proper verification. Charge interest as per rules. Penalty proceedings under Section 271(1)(a), 273 and 271(1)(c) have been issued separately." 5. The Income Tax Appellate Tribunal has observed as under: "The next issue is pertai .....

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. D.S. Batra- (2011)11 Taxmann 44, Punjab & Haryana High Court in the case of Darshan Lal Gulati Vs. Commissioner of Income Tax, Jalandhar- (2008) 173 Taxman 268 and Allahabad High Court in the case of Commissioner of Income Tax Vs. Oswal Exports .....

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pon by the AO himself and in finding of the CIT (Appeals), the assessment which was made, though an attempt is made that the circular and the judgment of this Court will be in favour of the department but he contended that since AO has gone to the un .....

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