ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

270(A)(9) of the Act. 3. During penalty proceedings, the assessee remained unrepresented and the AO accordingly levied penalty for under reporting of income in consequence of misreporting at the rate of 200% of the tax sought to be evaded on the addition made, as prescribed in law u/s 270A(8) of the Act, resulting in penalty of Rs.3

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under

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

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

270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and 27 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. obtaining the prior approval of the Pr. CIT as stipulated under