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direct tax
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18 02 2025 accountant member

18.02.2025.

Total Cases in our repository: 4

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Appeal Type

Income Tax Appeal

4

Assessment Year

2016-2017

1

2015-2016

1

2014-2015

1

2013-2014

1

Bench

Jaipur

4

Bench with Courts

Jaipur - tribunal

4

Keywords

Accommodation entries

4

Assessment record

4

bogus

4

borrowed satisfaction

4

Business income

4

change of opinion

4

Co-operative Credit Society

4

Competent authority

4

Difference of opinion

4

FORM 26AS

4

Opportunity of being heard

4

Principle of natural justice

4

Procedural lapse

4

reason to believe

4

reassessment proceedings

4

Reopening of assessment

4

Revised return

4

Search and seizure

4

Set aside

4

Tangible material

4

Result in favour of

Assessee

4

Sections

133(6)

4

142(1)

4

143(3)

4

144

4

147

4

148

4

69

4

Year Of Pronouncement

2025

4

Court

TRIBUNAL

4

Judge With Court

18.02.2025. - TRIBUNAL

8

¼MkWallhrkyeh½ - TRIBUNAL

4

¼xxu xksy½ - TRIBUNAL

4

Date - TRIBUNAL

4

Deponent - TRIBUNAL

4

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Showing results 1-4 out of top 4 results

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR V. ITO, WARD-1(2), JAIPUR, JAIPUR

ITA 244/JPR/2025

2014-2015

Pronouncement Date: -

Result: Assessee

Jaipur

Set asideBusiness incomeDifference of opinionchange of opinionOpportunity of being heardRevised returnreassessment proceedingsUnexplained cash creditUnexplained investmentReopening of assessmentPrinciple of natural justiceTDSSearch and seizureAccommodation entriesAssessment recordCompetent authorityreason to believeTangible materialborrowed satisfactionProcedural lapseCo-operative Credit SocietyFORM 26ASbogus147148144143(3)142(1)69133(6)

5

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR V. ITO WARD-1(2), JAIPUR, JAIPUR

ITA 243/JPR/2025

2013-2014

Pronouncement Date: -

Result: Assessee

Jaipur

Set asideBusiness incomeDifference of opinionchange of opinionOpportunity of being heardRevised returnreassessment proceedingsUnexplained cash creditUnexplained investmentReopening of assessmentPrinciple of natural justiceTDSSearch and seizureAccommodation entriesAssessment recordCompetent authorityreason to believeTangible materialborrowed satisfactionProcedural lapseCo-operative Credit SocietyFORM 26ASbogus147148144143(3)142(1)69133(6)

9

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR V. ITO WARD-1(2), JAIPUR, JAIPUR

ITA 246/JPR/2025

2016-2017

Pronouncement Date: -

Result: Assessee

Jaipur

Set asideBusiness incomeDifference of opinionchange of opinionOpportunity of being heardRevised returnreassessment proceedingsUnexplained cash creditUnexplained investmentReopening of assessmentPrinciple of natural justiceTDSSearch and seizureAccommodation entriesAssessment recordCompetent authorityreason to believeTangible materialborrowed satisfactionProcedural lapseCo-operative Credit SocietyFORM 26ASbogus147148144143(3)142(1)69133(6)

4

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR V. ITO WARD-1(2), JAIPUR, JAIPUR

ITA 245/JPR/2025

2015-2016

Pronouncement Date: -

Result: Assessee

Jaipur

Set asideBusiness incomeDifference of opinionchange of opinionOpportunity of being heardRevised returnreassessment proceedingsUnexplained cash creditUnexplained investmentReopening of assessmentPrinciple of natural justiceTDSSearch and seizureAccommodation entriesAssessment recordCompetent authorityreason to believeTangible materialborrowed satisfactionProcedural lapseCo-operative Credit SocietyFORM 26ASbogus147148144143(3)142(1)69133(6)

8

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