JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

Bench: Shri S.S.Godara & Dr. A.L.Saini

reassessment or re-computation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

section & served upon the assessee. 4. Sentence regarding approval u/s. 153D is to be mentioned in “note not for the assessee”. 5. Return income must be mentioned in the body of the order. -do- …do… 09- 21,48,280 …..do ….. 10 ….do... …do…. 10- 27,90,260

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that