VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

1. On the facts and circumstances of the case as well as in law, the CIT (Appeals), NFAC, Delhi has erred in confirming the ex parte order passed under section 147 r.w.s. 144 read with section 144B of the Act, as the reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice

DHARMENDRA RIKHAVCHAND SHAH, HUF,HIMATNAGAR vs. NFAC, DELHI PRESENT HURIS.THE ITO, WARD-1, HIMATNAGAR

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

151A and CBDT Notification No. 18/2022 which provides for Faceless Reassessment proceedings. 4. In law and on the facts and in the circumstances of the case, the approval granted u/s 151 is mechanical in nature as well as the same lacks the signature of the specified authority which vitiates the entire reassessment proceedings. 5. In law and on the facts

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh