“investigation wing”

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

much time to peruse all the aforesaid materials. That is why, learned Departmental Representatives submitted, there was a practice in Department, that Investigation Wing, I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 25 which conducted search under section 132 of the I.T. Act; also prepared appraisal ... materials found/seized in the course of search under section 132 of the Act. They contended that the appraisal report thus prepared by the Investigation Wing of Income Tax Department is made available to the Assessing Officer as well as to the JCIT, and it was sufficient for the Assessing Officer

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

much time to peruse all the aforesaid materials. That is why, learned Departmental Representatives submitted, there was a practice in Department, that Investigation Wing, I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 25 which conducted search under section 132 of the I.T. Act; also prepared appraisal ... materials found/seized in the course of search under section 132 of the Act. They contended that the appraisal report thus prepared by the Investigation Wing of Income Tax Department is made available to the Assessing Officer as well as to the JCIT, and it was sufficient for the Assessing Officer

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

much time to peruse all the aforesaid materials. That is why, learned Departmental Representatives submitted, there was a practice in Department, that Investigation Wing, I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 25 which conducted search under section 132 of the I.T. Act; also prepared appraisal ... materials found/seized in the course of search under section 132 of the Act. They contended that the appraisal report thus prepared by the Investigation Wing of Income Tax Department is made available to the Assessing Officer as well as to the JCIT, and it was sufficient for the Assessing Officer

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

much time to peruse all the aforesaid materials. That is why, learned Departmental Representatives submitted, there was a practice in Department, that Investigation Wing, I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 25 which conducted search under section 132 of the I.T. Act; also prepared appraisal ... materials found/seized in the course of search under section 132 of the Act. They contended that the appraisal report thus prepared by the Investigation Wing of Income Tax Department is made available to the Assessing Officer as well as to the JCIT, and it was sufficient for the Assessing Officer

Income Tax Officer-2(1), Bhilai vs. Ashish Gupta, Durg

In the result, appeal of the Revenue is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.624/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11

case return of income was filed on 09/10/2010 showing total income at Rs.601110/-. The office of the undersigned has received certain information from the Investigation Wing of the Department that during the meeting of Regional Economic Intelligence Bureau (REIC) information from the Commercial Tax Department, Raipur regarding bogus bills were ... identified the concerns in whose name bogus sale bills have been issued through specialized software. Such bogus dealers were also examined by the investigation wing and found that such dealers were issuing only bills without delivering any goods. M/s. Laxmi Trading Co., Raipur was identified as a bogus dealer

Chetanbhai Chhaganbhai Sojitra, Jamnagar vs. Income Tax Officer, Ward 1(5), Jamnagar

In the result, the appeal of the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 294/Rjt/2025 (Assessment Year: 2013-14) (Hybrid Hearing) Chetanbhai Chhaganbhai Vs. Income Tax Officer Sojitra Ward-1(5), Jamnagar Village Motiveraval Near Main Road, Lalpur, Jamnagar, Gujarat-361012 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Gwgps7389N (अपीलाथ"/Assessee) (""यथ"/Respondent)

account transaction details were already with the assessing officer before commencement of assessment proceedings. The assessee has only reiterated his earlier submission before the investigation wing. Therefore, the AO held that the money to the tune of Rs. 37,82,840 /- is deemed to be the income of the assessee

Income Tax Officer, Ward-1(3)(1), Surat, Adajan vs. Chandubhai Jadavbhai Korat, Surat

In the result, the appeal of the revenue is dismissed

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Ito, Vs. Chandubhai Jadavbhai Korat, Ward – 1(3)(1), 5, Raghuvir Bungalow, City Light Surat Road, Bharthana, B.O. Umra, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk7796L (Appellant) (Respondent) Co No.36/Srt/2024 (Ay 2015-16) (Arising Out Of Ita No.720/Srt/2024) Chandubhai Jadavbhai Korat, Vs. Ito, 5, Raghuvir Bungalow, City Light Road, Ward – 1(3)(1), Bharthana, B.O. Umra, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk7796L (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 02/09/2025 Date Of Pronouncement 21/11/2025

filed his return of income for the AY 2015-16 on 30.03.2016, declaring total income at Rs.4,77,280/-. Information was received from the Investigation Wing that the assessee had made transaction of Rs.5,53,36,885/- in the penny scrip stock, namely, JRI Industries and Infrastructure Ltd. (JIIL). However