“investigation wing”

Mohan Hardasmal Tahilyani, Gandhidham vs. Incometax Officer Ward 1 Gandhidham, Gandhidham

In the result, appeal filed by the assessee is allowed

year (AY) under consideration, on 18/03/2016, declaring his total income at Rs. 4,98,370/-. In this case, information had been received from the Investigation Wing, wherein it has been reported that during the year, the assessee has deposited undisclosed cash of Rs.29,09,670/- in his bank account. Further

Principal Commissioner of Income Tax 2 Kolkata vs. M/S Zulu Merchandise Pvt Ltd

The appeal is allowed the order passed by

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

well as on facts by not providing the copy of the information to the assessee pertaining to the two companies received from the investigation wing and therefore it is in violation of the principles of natural justice. Furthermore, the assessee contended that the copy of the statements which were recorded ... dealt with the grounds raised by the assessee. It was pointed out that it is incorrect to state that the information received from the investigation wing was not provided to the assessee as in the assessment order it is clearly stated that information was provided and thereafter show cause notices

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Krishna Nirman Pvt Ltd

Accordingly, the appeal fails and the same is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 31St July, 2025. Appearance : Mr. Tilak Mitra, Adv. Mr. Amit Sharka, Adv. …For Appellant.

account of the fact that the Assessing Officer did not independently apply his mind to the information provided by the Investigation Wing. As could be seen from the assessment order this objection appears to have not been raised by the assessee but nonetheless the Assessing Officer though referred ... first appellate Authority, the assessee specifically raised the issue that the notice which was issued for reopening is merely based on information from the Investigation Wing and there is no incriminating evidence against the assessee company so as to assume jurisdiction to re-assess the income of the assessee. Though

Mrs. Nidhi Yadav, Dehradun vs. ITO, Rudrapur

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

appearing in the bank accounts of the appellant. B. That reopening of assessment by issuing notice under section 148 of the Act based on investigation wing report is bad in law.” 4. The relevant facts giving rise to these appeals are that the appellant assessee, a civil servant of Uttarakhand

Smt. Nidhi Yadav, Dehradun vs. ITO- W-2(1)(4), Rudrapur

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

appearing in the bank accounts of the appellant. B. That reopening of assessment by issuing notice under section 148 of the Act based on investigation wing report is bad in law.” 4. The relevant facts giving rise to these appeals are that the appellant assessee, a civil servant of Uttarakhand

The DCIT Central Circle-1, Rajkot vs. Shri Shamjibhai Sadhabhai Kangad, Gandhidham-Kutch

In the result, appeal filed by the Revenue, in IT(SS) No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

facts and in the circumstances of the case and in law, has duly investigated and applied his mind on the report of the DDIT, Investigation wing and after satisfying himself made the assessment on the basis of cogent material and relevant evidence on record. (The above grounds of appeals cover

Assistant Commissioner of Income-Tax, Central Circle-2, Surat vs. Ms. Janani Exports, Mumbai

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.604/Srt/2024 (Assessment Year:2019-20) (Hybrid Hearing) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.9, 10 & 19/Srt/2024 (Ays:2013-14, 2014-15 & 2018-19) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.20 To 22/Srt/2024 (Ays: 2013-14 To 2015-16) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.35 To 38/Srt/2024 (Ays: 2016-17 To 2019-20) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent)

assessment of search cases starts after centralization of cases by the PCIT/DGIT after the search and seizure action u/s 132 of the Act. The Investigation Wing prepares appraisal report after search based on seized material/statements during search proceedings and after post search investigation. Copy of appraisal report is given