DINESH JAT,SAGAR vs. CIT (A), SAGAR

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Reassessment is Without Proper Foundation - Absence of Tangible Material The reopening of the assessment under section 147 is purely based

DINESH JAT,SAGAR vs. CIT(A), NFAC

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

Reassessment is Without Proper Foundation - Absence of Tangible Material The reopening of the assessment under section 147 is purely based

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

reopen the assessment were not supplied to the assessee, despite being requested by the assessee. This is gross violation of the principle laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd. v. DCIT (2003) 259 ITR 19 (SC). Thus, the Hon'ble CIT is not justified in confirming the order

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

reopen the assessment were not supplied to the assessee, despite being requested by the assessee. This is gross violation of the principle laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd. v. DCIT (2003) 259 ITR 19 (SC). Thus, the Hon'ble CIT is not justified in confirming the order

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

reopen the assessment were not supplied to the assessee, despite being requested by the assessee. This is gross violation of the principle laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd. v. DCIT (2003) 259 ITR 19 (SC). Thus, the Hon'ble CIT is not justified in confirming the order

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

reopen the assessment were not supplied to the assessee, despite being requested by the assessee. This is gross violation of the principle laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd. v. DCIT (2003) 259 ITR 19 (SC). Thus, the Hon'ble CIT is not justified in confirming the order

CHHAYA MASURKAR,BALAGHAT vs. NATIONAL FACELESS ASSESSMENT CENTER JURISDICTION OFFICER- ITO, BALAGHAT, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

reopening assessment us. 147 of the Income Tax Act, 1961 on the basis of third party information in mechanical way and hence reassessment