BALKRISHNA TEXTILE (P). LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

reassessment without providing copy of the statements, materials documents etc relied upon by him hence the same being against the principles of natural justice

BALKRISHNA TEXTILE (P) LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

reassessment without providing copy of the statements, materials documents etc relied upon by him hence the same being against the principles of natural justice

BALKRISHNA TEXTILE (P) LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

reassessment without providing copy of the statements, materials documents etc relied upon by him hence the same being against the principles of natural justice

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

natural justice. 7.5. The AR placed reliance on several judicial precedents to argue that the failure to issue a notice under section 143(2) after the filing of a return in ITA Nos.1095 & 1096/Ahd/2024 Dilipkumar Pashabhai Prajapati vs. ITO Asst. Years : 2016-17 & 2017-18 response to a notice under section 148 is a fatal flaw that renders the reassessment

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

natural justice. 7.5. The AR placed reliance on several judicial precedents to argue that the failure to issue a notice under section 143(2) after the filing of a return in ITA Nos.1095 & 1096/Ahd/2024 Dilipkumar Pashabhai Prajapati vs. ITO Asst. Years : 2016-17 & 2017-18 response to a notice under section 148 is a fatal flaw that renders the reassessment

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

natural justice, rendering the impugned order bad in law and void ab initio. 3) The order passed by the Ld. CIT(A) is bad in law as the order passed by the Ld. AO u/s 1433 rws 263 in contrary to law facts, and directions of the Ld. Pr. CIT. Vadodare-3 and therefore me same deserves to be annulled

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

natural justice, rendering the impugned order bad in law and void ab initio. 3) The order passed by the Ld. CIT(A) is bad in law as the order passed by the Ld. AO u/s 1433 rws 263 in contrary to law facts, and directions of the Ld. Pr. CIT. Vadodare-3 and therefore me same deserves to be annulled

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

natural justice, rendering the impugned order bad in law and void ab initio. 3) The order passed by the Ld. CIT(A) is bad in law as the order passed by the Ld. AO u/s 1433 rws 263 in contrary to law facts, and directions of the Ld. Pr. CIT. Vadodare-3 and therefore me same deserves to be annulled

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

natural justice, rendering the impugned order bad in law and void ab initio. 3) The order passed by the Ld. CIT(A) is bad in law as the order passed by the Ld. AO u/s 1433 rws 263 in contrary to law facts, and directions of the Ld. Pr. CIT. Vadodare-3 and therefore me same deserves to be annulled

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

justice are dismissed. Reopening u/s. 147 of the Act 27. The cases for the A.Ys. 2000-01 to 2009-10 were reopened under Section 147 of the Act by issue of notice under Section 148 dated 23.11.2016. The assessee had raised objection against the reopening which was disposed off by the AO vide order dated 28.07.2017. Shri Hemani