THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings being by way of a safeguard in public interest so that the finally concluded proceedings are not reopened lightly with consequent hardship to the assessee, therefore, these conditions are mandatory conditions; that there could not be a waiver of a mandatory provision and these conditions need to be necessarily fulfilled for exercise of valid jurisdiction; that an order

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

36(1)(va) of the\nAct of delayed payment of employees contribution to ESI/PF\nwas confirmed.\n10. Aggrieved by the order of the ld.CIT(A), the assessee has come\nup in appeal before us.\n11. All the issues noted above, arise in all the appeals of the\nassessee listed before us for hearing except for some deviance. We\nshall first